The Economic Case for Fiscal Federalism in Scotland

In this paper we consider the case for assigning tax revenues to Scotland, by which we mean that taxes levied on Scottish tax bases should be returned to the Scottish budget. The budget, however, would continue to be supplemented by transfers from the Westminster budget. This arrangement differs from the current situation whereby public spending is largely financed by a bloc grant from Westminster. Our suggestion falls short of full fiscal federalism for Scotland . meaning that Scotland had control over choice of tax base and of tax rates, and fiscal transfers from Westminster would be minimal. We use propositions drawn from the theory of fiscal federalism to argue for a smaller vertical imbalance between taxes retained in Scotland and public spending in Scotland. A closer matching of spending with taxes would better signal to beneficiaries the true costs of public spending in terms of taxes raised. It would also create more complete incentives for politicians to provide public goods and services in quantities and at qualities that voters are actually willing to pay for. Under the current bloc grant system, the marginal tax cost of spending does not enter into political agents. calculations as spending is out of a fixed total budget. Moreover, the Scottish electorate is hindered in signaling its desire for local public goods and services since the size of the total budget is determined by a rigid formula set by Westminster. At the present time we reject proposals for full fiscal federalism because in sharply reducing vertical imbalance in the Scottish budget, it is likely to worsen horizontal balance between Scotland and the other UK regions. Horizontal balance occurs where similarly situated regions enjoy the same per capita level of public goods and services at the same per capita tax cost. The complete removal of the bloc grant under full fiscal federalism would remove the mechanism that currently promotes horizontal equity in the UK. Variability in own-source tax revenues creates other problems with full fiscal federalism. Taxes derived from North Sea oil would constitute a large proportion of Scottish taxes, but these are known to be volatile in the face of variable oil prices and the pound-dollar exchange rate. At the present time variability in oil tax revenue is absorbed by Westminster. Scotland is insulated through the bloc grant. This risk sharing mechanism would be lost with full fiscal federalism. It is true that Scotland could turn to financial markets to tide itself over oil tax revenue downturns, but as a much smaller and less diversified financial entity than the UK as a whole it would probably have to borrow on less favorable terms than can Westminster. Scotland would have to bear this extra cost itself. Also, with full fiscal federalism it is difficult to see how the Scottish budget could be used as a macroeconomic stabilizer. At present, tax revenue downturns in Scotland - together with the steady bloc grant - are absorbed through an increase in vertical imbalance. This acts as an automatic stabilizer for the Scottish economy. No such mechanism would exist under full fiscal federalism. The borrowing alternative would still exist but on the less favorable terms - as with borrowing to finance oil tax shortfalls.

Na 50 Nachlass Arthur Schopenhauer - 'Schopenhauer-Archiv', 12 - Dankesschreiben anlässlich der Glückwünsche zum 71. Geburtstag

u.a.: Sokrates-Zitat in griechischer Sprache; Maillard; Aufsatz von John Oxenford in der Zeitschrift "Westminster Review" 1853; Rezension in der Zeitschrift "Münchner Zeitungs-Abendblatt" vom 10.01.1860; Kupferstiche von Hunden im Zimmer von Arthur Schopenhauer;

Na 50 Nachlass Arthur Schopenhauer - 'Schopenhauer-Archiv', 936 - Erfahrungsaustausch über Arthur Schopenhauer

u.a. Telegraph; Krankheit; Erholung in Partenkirchen; Zusendung eines Fotos von Wilhelm Gwinner; Rezeption; Adolf Friedrich Trendelenburg; Julius Frauenstädt und Otto Lindner; Foucher de Careil; Aposteln und Evangelisten; Biographie; Charakter; Ralph Waldo Emerson; Pessimismus; Religion; Buddhismus; Wille; Ding an Sich; Veröffentlichung der Korrespondenzen; Augsburger Allgemeine Zeitung; Aufsatz Gwinners im Westminster Review; Karl Georg Bähr;

Inc. hebr. 27 (Ausst. 189) - Perush ʿal ha-Torah

Vorbesitzer: William Stuart of Tempsford Hall & Aldenham Abbey; Abraham Merzbacher oder Wilhelm Carl von Rothschild

“O CRISTO AFOGADO: UMA NÃO-CRISTOLOGIA” RELIGIÃO, LITERATURA E PÓS-COLONIALISMO

O objetivo dessa tese é aprofundar, a partir do discurso pós-colonial, uma crise na perspectiva teológica da libertação. Esta promoveu, na década de 1970, uma reviravolta nos estudos teológicos no terceiro mundo. Para tanto, leremos um conto de Gabriel García Márquez chamado “El ahogado más hermosodel mundo” (1968) analizando e avaliando as estratégias políticas e culturais ali inscritas. Para levar a frente tal avaliação é preciso ampliar o escopo de uma visão que divide o mundo em secular/religioso, ou em ideias/práticas religiosas e não religiosas, para dar passo a uma visão unificada que compreende a mundanalidade, tanto do que é catalogado como ‘religioso’ quanto do que se pretende ‘não religioso’. A teologia/ciências da religião, como discurso científico sobre a economia das trocas que lidam com visões, compreensões e práticas de mundo marcadas pelo reconhecimento do mistério que lhes é inerente, possuem um papel fundamental na compreensão, explicitação, articulação e disponibilização de tais forças culturais. A percepção de existirem elementos no conto que se relacionam com os símbolos sobre Jesus/Cristo nos ofereceu um vetor de análise; entretanto, não nos deixamos limitar pelos grilhões disciplinares que essa simbologia implica. Ao mesmo tempo, esse vínculo, compreendido desde a relação imperial/colonial inerente aos discursos e imagens sobre Jesus-Cristo, embora sem centralizar a análise, não poderia ficar intocado. Partimos para a construção de uma estrutura teórica que explicitasse os valores, gestos, e horizontes mundanos do conto, cristológicos e não-cristológicos, contribuindo assim para uma desestabilização dos quadros tradicionais a partir dos quais se concebem a teologia e as ciências da religião, a obra de García Márquez como literatura, e a geografia imperial/colonial que postula o realismo ficcional de territórios como “América Latina”. Abrimos, assim, um espaço de significação que lê o conto como uma “não-cristologia”, deslocando o aprisionamento disciplinar e classificatório dos elementos envolvidos na análise. O discurso crítico de Edward Said, Homi Bhabha e GayatriSpivak soma-se à prática teórica de teólogas críticas feministas da Ásia, da África e da América Latina para formular o cenário político emancipatório que denominaremos teologia crítica secular.

Sermones pulcherrimi : manuscript, [between 1400 and 1450]

Contains Henricus de Friemar's Sermones de tempore (sometimes attributed to his son of the same name) and extracts of Gerardus de Fracheto's Vitae fratrum ordinis praedicatorum, among other sermons, glosses, and an index arranged by subject.

Photostat copy of Cambridge in New England December ..., undated

Long and narrow six-page photostat copy of a manuscript copy of Father Abbey's Will.

Photostat copy of On the Death of Old Abdy Sweeper at Harvard College in Cambridge, undated

Photostat copy of a three-page poem based on Father Abbey's Will, beginning "Ah mournfull found in Abdy ye small is dead / and with him all our ease and joy is fled." There is no provided information about the author, date, or owner of the original volume.

Fragment of Father Ab--y's Will, [ca. 1739]

Goodspeed 1.

Father Abdy's Will. "Cambridge, December 1730. Some time since..., undated

Goodspeed 11, Ford 614.

Photostat copy of Father Ab--y's Will. undated

Goodspeed 2, Ford 610.

Photostat copy of Cambridge, December 1731. Some time since..., undated

Goodspeed 3, Ford 611.

Photostat copy of Old Timothy Jobson. TO my dear Wife, my Joy and Life, [ca. 1780]

Goodspeed 4, Ford 618.

"Certificate respecting the Rev. John Seccombe," 1795 August

One leaf (pages 301-302) of the August, 1795 issue of Massachusetts Magazine with an editorial regarding the authorship of Father Abbey's Will. The article identifies John Seccombe as the author based on information provided by "Thaddeus Mason, Esq. of Cambridge, the only surviving classmate, and very intimate friend of the Rev. John Seccombe."

Publishing agreement for the celestial planisphere, 1808 June 18

Handwritten agreement between Croswell and geographer William Faden of Westminster, Massachusetts, for the engraving and printing of three maps.