Results 71 to 80 of about 2,140 (262)

Legal Ratio of Income Tax Regulation Towards Transfer of Rights on Land and Building

open access: yesWacana: Jurnal Sosial dan Humaniora, 2018
Regulations concerning income tax on rights and land in the form of buying and selling, grants and inheritance, are regulated in law number 36 of 2008, Government Regulation number 34 of 2016 and Circular of Director General of Tax number SE-20 / PJ ...
Stephanie Wilamarta   +3 more
doaj  

Reformulando la intervención foral y autonómica en el impuesto sobre Sucesiones y Donaciones

open access: yesRevista Vasca de Administración Pública, 2018
In spite of the fact that the Spanish Inheritance and Gift Tax is a State tax, it is configured as a concerted tribute of autonomous regulation in the Historical Territories of Basque Country and in the Foral Community of Navarra, while is set as a ceded
Irene Rovira Ferrer
doaj   +1 more source

The Impact of Wars on Roman Legislation Regarding vicesima hereditatis and caducum

open access: yesStudia Iuridica Lublinensia, 2019
The article refers to matters related to vicesima hereditatis and caducum, by means of which a Roman legislator sought financial resources for waging wars. The territorial expansion of Rome, the wars waged, and, in particular, the need to raise funds for
Renata Świrgoń-Skok
doaj   +1 more source

Capital and the Family

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT How are capital and the family interconnected in contemporary capitalism? In this article, we argue that they come together in owning relations. By owning capital across generations, families bridge the temporal gap between the durability of capital and the finite lifespan of private property holders and thus resolve the problem of bona ...
Jens Beckert, Isabell Stamm
wiley   +1 more source

Gender, Families, and Wealth Accumulation Among the One‐Child Generation

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Prior literature on gender and wealth accumulation largely examines the role of families in reproducing inequalities. However, less attention has been paid to families without sons, a significant demographic, particularly within China's one‐child generation, that challenges conventional understandings of familial wealth dynamics.
Ye Liu
wiley   +1 more source

Understanding the Role of Migration, Culture and Transnational Ties in Family Financial Assistance With Home Ownership

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Family financial assistance with home ownership has attracted significant scholarly attention in recent years. However, the role of culture and ethnicity, transnational ties, and migration in this practice remains significantly under‐addressed.
Julia Cook
wiley   +1 more source

Family Work Among the Astors

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Within classical sociological accounts of capitalism, families are curious remnants of the past. Contemporary elite sociology dismisses the family in a different way: by primarily focusing on individual men. When the family does appear within elite studies, scholars frequently follow a stratification framework, which focuses on the ...
Shamus Khan, Max Besbris, Estela Diaz
wiley   +1 more source

Beyond Distinction: Private Art Museums and Their Versatile Role for Elites' (Self)Legitimization Discourses

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT The 2000s have witnessed a significant, worldwide boom in new art museums founded by private, wealthy collectors. While the arts have long been a key arena for the remaking of elite distinction and the reproduction of inequalities, this surge in private museums has sparked much controversy.
Sara de Andrade Silva   +2 more
wiley   +1 more source

Does Inequality Blur Class Lines? Meritocratic Attitudes in Comparative Perspective

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Scholars of inequality generally find that lower‐class individuals are more skeptical of meritocratic narratives that link economic success to individual work effort. However, past research has yielded inconclusive findings about how economic inequality affects meritocratic attitudes across different class groups.
Roshan K. Pandian, Ronald Kwon
wiley   +1 more source

Privileged Precarity: How the Mobile Middle Class Leverage Housing Insecurity as Labour Market Strategy

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT How does the ability to weather insecurity give some an upper‐hand over others? This paper examines the interrelationship between housing and labour market precarity among middle class young professionals. Drawing on interviews with residents of co‐living schemes—for‐profit shared housing where tenants are on temporary rental contracts—it ...
Tim White
wiley   +1 more source

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