This chapter addresses the influence of economic theory (specifically the comprehensive income tax concept and optimal tax theory) on proposals to reform personal capital gains taxation in six countries, namely South Africa, Italy, the Netherlands, New Zealand, Australia and the United Kingdom. Keywords: capital gains tax; economic theory; comprehensive income concept; optimal tax theory
Geoff White, Paul Dennison, David Farnham and Sylvia Horton
Iris Claus, Norman Gemmell, Michelle Harding and David White
International and Country Perspectives
Edited by Iris Claus, Norman Gemmell, Michelle Harding and David White
Peter B. White, David E. Cunningham and Kyle Beardsley
There is a great deal of scholarship on the UN’s response to violent crises, but less is known about the UN’s ability to prevent violence from erupting in the first place. Does the UN respond to potential intrastate crises to prevent civil war and are these efforts successful? In this chapter, the authors argue that the answer to both of these questions is yes. In addition to outlining the history of and scholarship on UN preventative action, they discuss statistical analyses of self-determination disputes in which they find that the UN does act to prevent potential crises from becoming violent. They find that the UN is motivated to act primarily by a dispute’s history of violence and potential regional contagion. They have found also that these efforts are generally successful in preventing non-violent disputes from becoming violent. In both analyses, diplomatic action, such as mediation, is a central activity.