Julius Caesar Essays (1870 words) - Ancient Rome, 1st Millennium BC

Julius Caesar Julius Caesar Julius Caesar was a strong leader for the Romans who changed the course of the history of the Greco - Roman world decisively and irreversibly. With his courage and strength he created a strong empire . What happened during his early political career? How did he become such a strong dictator of the Roman Empire? What events led up to the making of the first triumvirate? How did he rise over the other two in the triumvirate and why did he choose to take over? What happened during his reign as dictator of Rome? What events led up to the assassination of Caesar? What happened after he was killed? Caesar was a major part of the Roman Empire because of his strength and his strong war strategies. Julius Caesar was a Roman general and statesman whose dictatorship was pivotal in Rome's transition from republic to empire. When he was young Caesar lived through one of the most horrifying decades in the history of the city of Rome. The city was assaulted twice and captured by Roman armies, first in 87 BC by the leaders of the populares, his uncle Marius and Cinna. Cinna was killed the year that Caesar had married Cinna's daughter Cornelia. The second attack upon the city was carried our by Marius' enemy Sulla, leader of the optimates, in 82 BC on the latter's return from the East. On each occasion the massacre of political opponents was followed by the confiscation of their property. The proscriptions of Sulla, which preceded the reactionary political legislation enacted during his dictatorship left a particularly bitter memory that long survived. Caesar left Rome for the province of Asia on the condition that he divorce his wife because Sulla would only allow him to leave on that condition. When he heard the news that Sulla had been killed he returned to Rome. He studied rhetoric under the distinguished teacher Molon. In the winter of 75-74 BC Caesar was captured by pirated and, while in their custody awaiting the arrival of the ransom money which they demanded, threatened them with crucifixion , a threat which he fulfilled immediately after his release. He then returned to Rome to engage in a normal political career, starting with the quaetorship which he served in 69-68 BC in the province of Further Spain. In the Roman political world of the sixties the dominance of the optimates was challenged by Pompey and Crassus. The optimates, led by Quintus Lutatius Catulus and Lucius Licinius Lucullus , were chiefly men whose careers had been made by Sulla. Pompey and Crassus were consuls in 70 BC and had rescinded the most offensively reactionary measures of Sulla's legislation. During Pompey's absence from 67 to 62 BC during his campaigns against the Mediterranean pirates, Mithridates, and Crassus, his jealous rival. Caesar married Ponpeia after Cornelia's death and was appointed aedile in 65 BC As aedile , Caesar returned to Marius' trophies to their former place of honor in the Capitol, thus laying claim to leadership of the populares. When Caesar was a praetor, he supported a tribune who wanted Pompey recalled to restore order in Rome. As a result, Caesar was suspended from office for a period and antagonized Catulus. Before leaving Rome to govern Further Spain for a year, Caesar divorced his wife Pompeia because of the allegation that she had been implicated in the offense of Publius Clodius. The latter was then awaiting trial for breaking into Caesar's house the previous December disguised as a woman at the festival of the Bona Dea, which no man is allowed to attend. After his return from a successful year administrating Spain Caesar was elected consul for 59 BC through political alliance with Pompey and Crassus . This alliance was called the first triumvirate. Caesar's purpose was to gain a big military command. Pompey for his part sought the ratification of his Eastern settlement and land allotments for his discharged troops. Crassus sought a revision of the contract for collecting taxes in the province of Asia. An agrarian bill authorizing the purchase of land for Pompey's veterans was passed in January of 59 BC at a disorderly public assembly which Caesar's fellow consul Calpurnius Bibulus, was thrown from the platform and his consular insignia were broken. Bibulus tried to stop Caesar and his supporters from passing any further law but was only able to postpone the creation of the new laws by saying that the skies would not permit it because there was stormy weather and they were very superstitious. Caesar disregarded Bibulus' behavior and the remainder of the

Critically analyse the extent to which reform is necessary within the current system of property taxation. The WritePass Journal

Critically analyse the extent to which reform is necessary within the current system of property taxation. Abstract Critically analyse the extent to which reform is necessary within the current system of property taxation. ; p. 4). Capital Gains Tax CGT is a tax that is charged by the government on non-invested assets that have been sold at a higher price than they were bought for. CGT only becomes payable if the person is classed as a chargeable person; Reid v IRC (1926) 10 TC 673, and   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   if the non-invested assets are capable of taxation; Cottle v Coldicott [1995] STC (SCD) 239 (sections 2 and 21 of the Taxation of Chargeable Gains Act 1992 (TCGA). The amount that is to be charged will be dependent upon the profit that was received minus any expenses incurred; Garner v Pounds Shipowners and Shipbreakers Ltd [2000] UKHL 30. Although some believe that CGT is considered an essential tax by some (Morgan: 2011; p. 1), others disagree and instead argued that it is unfair and fails to comply with the four canons of taxation. Hence, it was argued by Feldstein (1994; p. 1) that CGT is wasteful on the basis that it inhibits economic growth. It has therefore been suggested that CGT ought to be completely abo lished since it penalises those â€Å"who are willing to forego current consumption to finance future prosperity† (Mitchell: 2010; p. 1). Arguably, if CGT was abolished economic growth would be achieved and individuals would have higher living standards. Nevertheless, given that CGT is not always payable it is questionable whether its abolishment would be entirely necessary because as stated by Lee (2010; p. 573) that; â€Å"in many cases a gain on the disposal of an asset will not be chargeable either because the gain itself is exempt or because the asset is not chargeable.† Despite this, CGT does appear to be an unfair tax when it is payable since capital gains are subjected to double taxation. Consequently, the incentive to save and invest is reduced as investors will have to pay tax twice, which is widely discouraging (Stainforth: 2010; p. 2). This has an overall impact upon the economy since the economy needs a level of savings so that financial investments can be made as this boosts economic growth (OECD: 2007; p. 74). In order to ensure that the four canons are being adhered to, reform is inevitable. This is because â€Å"the tax system in the UK, like that of most modern economies, is full of non-neutralities which are hard to justify, wasteful, and ripe for reform† (IFS: 2011; p. 40). In alleviating this unfairness it would seem appropriate to reduce the tax rates imposed upon capital gains to the lowest rates possible (Kinsley: 2012; p. 1). Furthermore, the reduced rates should also be applied to â€Å"corporate equity to reflect corpora tion tax already paid and serious consideration should be given to re-introducing relief for inflation† (Adam: 2008; p. 236). In addition to this, CGT rates should also be aligned with those that are imposed upon earned income and dividends so that double taxation is avoided and tax breaks should be introduced for owners of business assets. Whatever changes are made to the current CGT system, it is important that the four canons are adhered in order to avoid creating an uncertain and unstable tax system. This is because, as put by Eastaway (2003; p. 18); â€Å"the UK tax system gets more complex each year as it is increasingly used to try to influence commercial decisions instead of merely to collect revenue.† As a result of this, taxpayers find it extremely difficult to calculate their tax bill, which is largely ambiguous. Stamp Duty Land Tax SDLT is another property tax that is in need of reform because of the fact that a person’s wealth is determined based upon their home. It has been argued by many that this is an unfair way to assume someone’s wealth because there two people that earn exactly the same wage, yet because one chooses to spend his wages improving his own, he is taxed more (Eric: 2010, p. 2). The four canons are clearly not being adhered to here and unless the high tax burden that is currently being imposed upon such individuals is removed, unfairness will continue to ensue. Accordingly, individuals should not be required to pay SDLT for every single property they own as this would impose injustice on those who need more than one property for work. Essentially, such individuals should not be forced to pay extra tax in such circumstances, yet it is arguable whether it should be completely abolished. It has been suggested that a wealth tax would be more suitable than SDLT: â€Å"welfare is inc reased if the revenue currently collected by stamp taxes on property transactions were instead collected by a land tax and the main argument against seems to be that the only good taxes are old taxes† (Weale: 2011, p. 1). Other changes that could be made include the introduction of SDLT for bulk purchases. This will remove any current barriers to investing in residential property and individuals would no longer be discouraged from purchasing multiple residential properties (Norman, 2011, p. 1). Conclusion It is clear from looking at IHT, CGT and SDLT that the current system of property taxation is in need of reform. All of these taxes fail to satisfy all of the four canons of taxation and are thereby considered unjustifiable. Great unfairness ensues as a result of this and many of the taxes are deemed irrelevant. This is especially the case in relation to IHT since it is argued that because it can be avoided it is pointless having it in place as only those who fail to plan effectively will end up paying IHT. Many suggestions for its complete abolishment have been made, though it has also been suggested that IHT should receive greater publicity so that individuals will have the opportunity to avoid it. Furthermore, an exemption on the main family home could also be introduced as well as different rates for family members. This would help to maintain a more equal distribution of wealth and greater fairness would follow. Suggestions for the abolishment of CGT have also been made on the b asis that it is a wasteful tax and unfair to those who choose to spend their earnings on improving their family home. In reducing the unfairness the tax rates could also be reduced and aligned with those that are imposed upon earned income and dividends. Tax breaks could also be introduced for business assets and greater clarity and stability could be created. The abolishment of SDLT could also be made so that an individual’s wealth is not being determined by their family home and this could be replaced by a wealth tax. On the other hand SDLT could be reformed so that individuals do not pay SDLT for every property they own and a single payment for bulk purchases could also be introduced. References Atkinson, B. A., and Bourguignon, F., (2000) Handbook of Income Distribution, Business Economics, Elsevier. 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GovYou, govyou.co.uk/stamp-duty-council-tax-an-unfair-assumption-of-wealth/ [Accessed 07 August 2013]. Feldstein, M., (1994). Why Capital Gains Taxes are Unfair. The Wall Street Journal, http://marshallinside.usc.edu/joines/549/articles_pdf/wsj941121.txt.pdf [Accessed 06 August 2013]. Gordon, K., (2004) Interpreting Statutes, Taxation, Issue 3946. Howard, G., (2012) Why was a Wealth Tax for the UK Abandoned? Lessons for the Policy Process and Tackling Wealth Inequality, LSE Research Online, http://eprints.lse.ac.uk/42582/1/Why_was_a_wealth_tax_for_the_UK_abandoned_(lsero).pdf [Accessed 06 August 2013]. IFS., (2011). The Economic Approach to Tax Design. ifs.org.uk/mirrleesreview/design/ch2.pdf [Accessed 07 August 2013]. James, S. and Nobes, C., (1999). The Economics of Taxation: Principles, Policy and Practice. 7th edn. Financial Times: Prentice Hall. Kinsley, M., (2012) The Capital Gains Tax: A Tragedy in Two Acts, Bloomberg, bloomberg.com/news/2012-12-19/the-capital-gains-tax-a-tragedy-in-two-acts.html [Accessed 07 August, 2013]. Lee, N., (2010). Revenue Law Principles and Practice. Bloomsbury Professional, 28th edition. Macleod, I., (2013) The Elephant Trap, Taxation, Issue 4404, No 10. Mirrlees, J., (2011). Tax by Design: The Mirrlees Review, Oxford University Press, Institute for Fiscal Studies. Mitchell, D., (2010). The Capital Gains Tax Rate Should Be Zero. International Liberty, http://danieljmitchell.wordpress.com/2010/05/03/the-capital-gains-tax-rate-should-be-zero/ [Accessed 06 August 2013]. Morgan, G., (2011). Capital Gains Tax best way to Tackle Rot. NZ Herald, nzherald.co.nz/business/news/article.cfm?c_id=3objectid=10737829 [Accessed 06 August 2013]. Norman, T., (2011) Budget 2011: Stamp Duty Land Tax Reform for Bulk Purchases, Mortgage Strategy, mortgagestrategy.co.uk/economy/budget-2011-stamp-duty-land-tax-reform-for-bulk-purchases/1028291.article [Accessed 07 August 2013]. OECD., (2007) ECMT Round Tables Transport Infrastructure Investment and Economic Productivity, Issue 132 of ECMT Round Tables. Reed, H., (2013) The time is now for wealth taxes in Britain, Power Liberty in Britain, opendemocracy.net/ourkingdom/howard-reed/time-is-now-for-wealth-taxes-in-britain [Accessed 05 August 2013]. Smith, R., 2007. Time to Move? LBN News. Stainforth, P., (2010) News, Covering the Key Developments in Tax, Tax Journal, Issue 1030, No 2. Thornton, G., (2011) Ripe for Reform? The Future of Inheritance Tax, grant-thornton.co.uk/pdf/Grant%20Thornton%20IHT%20report.pdf [Accessed 05 August 2013]. Truman, M., (2007) Slowing the Machine, Taxation, Issue 4134. Tiley, J. and Loutzenhiser, G., (2008). Revenue Law. 6th edn. Hart Publishing. Weale, M., (2011). The Taxation of Wealth and Wealth Transfers: Commentary, ifs.org.uk/mirrleesreview/commentaries/weale.pdf [Accessed 07 August 2013]. Williamson, F., (2004) Pensions for the Wealthy, Simons Tax Briefing, Issue 127, Volume 2.

Health Information Technology Essay Example | Topics and Well Written Essays - 250 words

Health Information Technology - Essay Example The health care plan was implemented at Engelberg Center for Health Care Reform at Brookings. The project increased the ability of the center with regards to taking care of patients (Engelberg Center for Health Care Reform, 2010, p.1). HIT is useful to collect health information stored in EHRs such as registries, data, and inpatient billing systems that are used in facilitating patients care at the center. The development of Electronic Health Record project was facilitated by a variety of institutions, such as the Institute of Medicine increases the learning of health care systems. Besides, the use of the project was useful to enhance a broad range of clinical and public health activities critical to improving patient care. The project enhances applications such as quality measurement and reporting and public health surveillance of patients by the use of electronic health records (Engelberg Center for Health Care Reform, 2010, p. 1). The key stakeholders in the implementation of the project include the cancer care outcomes research and surveillance consortium (CanCORS) and federal health information experts. CanCORS facilitates the use of EHRs to develop demographics, medical information and contact in five states.Moreover, CanCORS promotes study patterns of decision-making and treatment for colorectal cancers and lung patients while federal information technology experts focus primarily on the creation of incentives for health care provision by the use of EHRs (Engelberg Center for Health Care Reform, 2010, p. 2). The stakeholders assist in moving the project forward by facilitating the utilization of the electronic health record systems in various health care centers. Engelberg Center for Health Care Reform. (May 2010). Using Information Technology To Support Better Health Care: One Infrastructure With Many Uses: Brookings, Washington, DC. Retrieved June 25, 2015 from