This chapter describes two areas of legal theory that consider when means-based adjustments to legal rules may not be desirable. Under one perspective, means-based adjustments designed for redistributive purposes should be reserved for the tax system alone, since introducing means-based adjustments to other legal rules would entail greater efficiency costs. A second literature considers the desirability of a legal system that is impartial, nondiscriminatory, and general in its application. Subjecting taxpayers to different legal rules based on means could also undermine these important criteria. This chapter considers how means-based adjustments to the tax compliance rules should be evaluated from each of these perspectives, and why they would be justified even in cases where means-based adjustments to other legal rules would not be.

This chapter discusses the various social changes experienced in Nigeria during its colonial phase. It brings together the various events, changes, and processes established in previous chapters, focusing on their impacts, specifically on the social landscape of Nigeria. It takes important topics such as women’s rights and industry and explores what they were like in precolonial times, the changes seen during the colonial period, and the social ramifications of these changes. In colonial Nigeria, colonial officials fostered social change to promote British economic and political interests. Generally, this meant the diffusion of Western ideas, customs, material culture, and institutions, among many others. These were to be promoted (often violently) at the direct expense of their Indigenous counterparts (except for Northern Nigeria, which retained many Islamic and Indigenous institutions). The specific impacts of these efforts and the social changes seen during this period will be explored in detail. Finally, the chapter explores the social development of Nigeria’s Western-educated elite. Through direct exposure to Western customs and their hypocrisy, they would organize in opposition to colonial rule, culminating in Nigeria’s independence.

After a few years of competition following the end of monopolies and exacerbated by the new St. Katharine’s Dock Company, rivalry was muted by rate agreements and the amalgamation of the East and West India Companies. However, except in the Baltic trade south bank docks, regional cargo specialisation to a large extent came to an end. All north bank companies had a core of permanent employees, but most were casually employed. Company records reveal how managers organised, motivated and disciplined their labouring workforce and also how those men with particular skills resisted such control. Relations with the Customs could also be difficult. In 1848, both the London and St. Katharine’s companies were raided, accused of defrauding the revenue by passing off sugar as waste. After a very public row, significant reputational damage to the companies and the intervention of a parliamentary committee, a compromise was reached.

The transition from sail to steam shipping shaped the later-nineteenth-century Port of London. When limited to river trade and traffic, steamers had little effect on facilities. Once improvements in technology extended the economic viability of steamers on ever more distant passages, larger and deeper docks were needed. This led to existing facility improvements and downstream docks. The new steam port, served by major shipping lines, depended on barge transhipment of cargoes to waterfront wharves, which flourished as a result. Trade volumes responded to metropolitan population growth, but the national share remained stable or fell. Wool and grain replaced sugar as leading trades. Re-export business declined. The capital’s relationship with the port changed. In the 1860s, its perceived importance led to the rejection of an eastern Thames embankment. In the 1880s, Tower Bridge went ahead.

This chapter discusses the extent to which standard economic efficiency analysis can be applied to the economics of reducing ill health caused by environmental factors. This type of analysis is relevant when production functions can be applied to public health environmental situations such as those involving the public supply of safe water and sanitation. On the other hand, different analytical approaches are required to assess more holistically the social economic efficiency of public policies to control most environmentally related diseases. Concrete theoretical evidence about the analytical significance of the presence of externalities is backed up with examples. These cases include cadmium poisoning, drinking water contaminations, issues involved in the control of COVID-19, and the willingness of individuals to vaccinate against infectious diseases. In addition, particular attention is paid to problems involved in determining the social economic efficiency of the amount and use of methods of controlling environmentally related diseases when their effectiveness declines with use.

This chapter will guide a candidate in core hand topics that regularly appear in Section 1 of the FRCS(Tr&Orth) exam. The chapter deals with hand questions providing high quality clinical based SBA questions. Detailed explanations of the SBA options with a clear logical approach to selecting the most appropriate option.

What are the weaknesses of the current tax compliance rules, and how can these rules more effectively address the challenge of high-end tax noncompliance? This chapter first describes the limitations of the traditional responses to tax noncompliance in the law and in prominent reform proposals. It then introduces a new approach: a system of means-adjusted tax compliance rules. As we argue, this approach can both complement the traditional responses to noncompliance and counter their limitations to build a more robust and effective tax compliance system. The final section of this chapter describes how introducing means adjustments to the tax compliance rules would not be a radically new direction for tax reform, but rather an extension and rationalization of principles that are already embedded in the current tax law.

The chapter sheds light on Hamas’s signal intelligence (SIGINT) and cyber warfare. It describes how, in the first decade of the 2000s, Hamas gained SIGINT capabilities that made it possible for Hamas to intercept the camera broadcasts of IDF UAVs, as well as the IDF’s visible tactical communication traffic. In the 2010s, Hamas began to invest in cyber warfare. This chapter also surveys Hamas’s successful use of various hacking methods to penetrate the smartphones of IDF soldiers and officers, extracting information and installing spyware and using social engineering techniques; descriptions of several real-life cases are included for illustration.

Tax-information reporting is an essential element of the tax compliance system. Despite the power of tax-information reporting to maximize the IRS’s ability to collect taxes owed, these rules also contain significant gaps. High-end taxpayers can often earn their income through transactions that do not require a third party to file tax-information reports with the IRS. This chapter demonstrates how the activity-based approach to information reporting often allows high-end taxpayers to engage in noncompliance with the tax law, while other taxpayers face significant automatic IRS scrutiny. It also shows that the government’s approach to tax-information reporting applies almost exclusively to specific activities, ranging from methods of earning income to designated transactions. This approach is consistent with the government’s design of other tax compliance rules that apply to certain types of activities, such as the use of tax shelters, offshore bank accounts, and transactions lacking economic substance to avoid tax liability.

This chapter explores the relationship between the Four Quartets (1936–42) and Eliot’s roughly contemporaneous Greek-inspired verse plays, The Family Reunion (1939) and The Cocktail Party (1949). The author traces the development of Eliot’s programmatic use of increasingly distant reading, and of his implicit argument for not translating Greek. Eliot’s letters to Emily Hale reveal that Eliot deliberately thought about the use of Greek prototypes in the late 1930s, assessing both his own earlier effort with Aeschylus’s Agamemnon and other Greek-inspired plays. The author examines the theoretical questions that prompt and frame Eliot’s approach and that tie the plays together with his last great poetic work. She thus outlines major aspects of his late poetics which surprisingly depend on his treatment of Greek materials, showing how they bring to a close his first foray into such materials in the late 1910s/early 1920s. Finally, she suggests that Eliot’s own Herakles character in The Cocktail Party is indebted to H.D.’s portrayal of Freud in Tribute to Freud.