The Hut Tax War of 1898 was a resistance in the newly annexed Protectorate of Sierra Leone to a new tax imposed by the colonial governor. The British had established the Protectorate to demonstrate their dominion over the territory to other European powers following the Berlin Conference of 1884–1885. The tax constituted a major burden on residents of the Protectorate; 24 indigenous chiefs had signed a petition against it, explaining its adverse effects on their societies, to no avail. The immediate catalyst for hostilities was an attempt by British colonial officials to arrest the Temne chief Bai Bureh , a general and war strategist, on the basis of rumours. Although often depicted as the chief who initiated an armed resistance in the North in 1898, late 20th-century sources suggest he was unfairly identified by the colonial government as a primary instigator, with the government's hostile actions provoking the war. Later that year, resistance arose in the south by the leading Mende .
95-670: The rebellion was sparked by a new taxation policy introduced by the governor of Sierra Leone , Colonel Frederic Cardew . In order to fund the British colonial government 's expenses, Cardew implemented a hut tax on 1 January 1898, which stipulated that all residents of the colony would pay a tax to the government based on the size of their huts ; the owner of a four-roomed hut was to be taxed ten shillings annually, while those with smaller huts would pay five shillings instead. The tax immediately proved unpopular in Sierra Leone, as it
190-568: A district commissioner who had previously been engaged in enforcing the tax with the Sierra Leone Frontier Police . During the initial stages of the rebellion, Bureh's rebels were able to fight the British colonial forces to a standstill, with high casualties on both sides. The rebels also engaged in attacks on anyone suspected of collaborating with the British, murdering several including Creole trader Johnny Taylor , who
285-417: A public wrong . According to common law, murder is considered to be malum in se , that is, an act which is evil within itself. An act such as murder is wrong or evil by its very nature, and it is the very nature of the act which does not require any specific detailing or definition in the law to consider murder a crime. Some jurisdictions still take a common law view of murder. In such jurisdictions, what
380-403: A condition that affected their judgment at the time. Depression , post-traumatic stress disorder and medication side-effects are examples of conditions that may be taken into account when assessing responsibility. Mental disorder may apply to a wide range of disorders including psychosis caused by schizophrenia and dementia , and excuse the person from the need to undergo the stress of
475-432: A conscious disregard of an unreasonable risk of death or serious bodily injury. In Australian jurisdictions, the unreasonable risk must amount to a foreseen probability of death (or grievous bodily harm in most states), as opposed to possibility. Under state of mind (iv), the felony-murder doctrine, the felony committed must be an inherently dangerous felony, such as burglary, arson, rape, robbery or kidnapping. Importantly,
570-598: A country is considered a crucial instrument for influencing the country's economy . Tax policies have significant implications for specific groups within an economy, such as households, firms, and banks. These policies are often intended to promote economic growth ; however, there is significant debate among economists about the most effective ways to achieve this. Taxation is both a political and economic issue, with political leaders often using tax policy to advance their agendas through various tax reforms , such as changes to tax rates , definitions of taxable income , and
665-564: A criminal action...." Murder with specified aggravating circumstances is often punished more harshly. Depending on the jurisdiction, such circumstances may include: In the United States and Canada, these murders are referred to as first-degree or aggravated murders. Under English criminal law , murder always carries a mandatory life sentence , but is not classified into degrees. Penalties for murder committed under aggravating circumstances are often higher under English law than
760-413: A defendant to be convicted of intentionally murdering a person they did not know existed. Some countries allow conditions that "affect the balance of the mind" to be regarded as mitigating circumstances . This means that a person may be found guilty of "manslaughter" on the basis of "diminished responsibility" rather than being found guilty of murder, if it can be proved that the killer was suffering from
855-420: A finding of intent to kill, such as "loss of control" or "diminished responsibility", may result in the reduction of a murder charge to voluntary manslaughter. The four states of mind recognised as constituting "malice" are: Under state of mind (i), intent to kill, the deadly weapon rule applies. Thus, if the defendant intentionally uses a deadly weapon or instrument against the victim, such use authorises
950-434: A first glance. Sometimes, there might be an inverse relationship between them, which is a phenomenon called "The administrative-costs compliance-costs trade-off." An example of this inverse relationship might be an implementation of a self-assessment system in taxation. However, This trade-off principle is not always the reality, as it is, for example, possible to reduce both types of costs through some sort of simplification of
1045-410: A higher popularity of the tax policy and can even increase the revenue of the tax but the administrative cost of such a measure can outweigh said benefits, especially in the case of developing countries. The path to an improved tax systems in developing countries is a long and a demanding one, but it can be done. There are several aspects of the current tax systems that should be changed in order to make
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#17327656570891140-407: A permissive inference of intent to kill. Examples of deadly weapons and instruments include but are not limited to guns, knives, deadly toxins or chemicals or gases and even vehicles when intentionally used to harm one or more victims. Under state of mind (iii), an "abandoned and malignant heart", the killing must result from the defendant's conduct involving a reckless indifference to human life and
1235-463: A person convicted of murder generally receives a long-term prison sentence, a life sentence , or capital punishment . Some countries, states, and territories, including the United Kingdom and other countries with English-derived common law , mandate life imprisonment for murder, whether it is subdivided into first-degree murder or otherwise. The modern English word "murder" descends from
1330-412: A person, of sound memory and discretion, unlawfully kills any reasonable creature in being and under the king's peace, with malice aforethought, either express or implied. At common law, murder was normally punishable by death. The elements of common law murder are: In contrast with manslaughter , murder requires the mental element known as malice aforethought. Mitigating factors that weigh against
1425-409: A result of this, developing countries often use tax policies that are not very effective in terms of generating tax revenue , therefore not allocating the country the funds needed for improvement. As many people in developing countries are often paid wages based on the time they spend at work (volatile value), and many are paid in cash which lowers the government's ability to track such money-flows, it
1520-585: A trade liberalization program, reduced budgetary revenue would be an unwelcome by-product of the program." Despite the problems in keeping track of many economic activities in developing countries, naturally, various taxes are in effect in these countries. These generate revenue but there are certain limitations to these taxes which make them not as effective as they could be. The personal income tax in developing countries commonly have some rate of progressivity, meaning grouping individuals into various groups based on their income and then imposing different rates of
1615-447: A trial as to liability. Usually, sociopathy and other personality disorders are not legally considered insanity. In some jurisdictions, following the pre-trial hearing to determine the extent of the disorder, the defense of "not guilty by reason of insanity" may be used to get a not guilty verdict. This defense has two elements: Under New York law, for example: § 40.15 Mental disease or defect. In any prosecution for an offense, it
1710-408: Is an affirmative defence that when the defendant engaged in the proscribed conduct, he lacked criminal responsibility by reason of mental disease or defect. Such lack of criminal responsibility means that at the time of such conduct, as a result of mental disease or defect, he lacked substantial capacity to know or appreciate either: 1. The nature and consequences of such conduct; or 2. That such conduct
1805-492: Is considered to be murder is defined by precedent case law or previous decisions of the courts of law. However, although the common law is by nature flexible and adaptable, in the interests both of certainty and of securing convictions, most common law jurisdictions have codified their criminal law and now have statutory definitions of murder. Although laws vary by country, there are circumstances of exclusion that are common in many legal systems. All jurisdictions require that
1900-403: Is difficult to keep record of any reliable data on income and wealth distribution in the country. This leads to a situation in which the policymakers are unable to create statistic or models that would allow them to propose changes to the current tax system (mainly income taxes in this case) in the country, that would improve the situation (mainly the efficiency vs. equity trade-off). Similarly to
1995-443: Is equal to the concept of Pareto efficiency. Pareto efficiency means the situation of resource allocation where the concept of 'net' is dominant. In other word, basically we need to make someone worse in order to make others better under this efficiency. To seek for the efficiency, it is necessary to build the decentralized market mechanism. And to build that mechanism, tax system is often seen as an obstacle. Here, we need to think about
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#17327656570892090-482: Is maintained; when differentiating between murder and manslaughter, the only relevant factor is the existence or not of premeditation (rather than the existence or not of mitigating or aggravated factors). Manslaughter (non-premeditated intentional killing) with aggravating factors is punished more severely, but it is not classified as murder, because murder is an offense which always requires premeditation. According to Blackstone, English common law identified murder as
2185-405: Is operating in a way that increases incentives for compliant taxpayers. Modern taxation systems have the capacity to impose a heavy burden on taxpayers, and particularly on small businesses taxpayers . That burden typically consists of three elements. Firstly, there are the taxes themselves. Secondly, there are the efficiency costs (variously referred to as deadweight losses or excess burden),
2280-426: Is the crime of wrongfully and intentionally causing the death of another human being (also known as murder) after rationally considering the timing or method of doing so, in order to either increase the likelihood of success, or to evade detection or apprehension. State laws in the United States vary as to definitions of "premeditation". In some states, premeditation may be construed as taking place mere seconds before
2375-400: Is the unlawful killing of another human without justification or valid excuse committed with the necessary intention as defined by the law in a specific jurisdiction . This state of mind may, depending upon the jurisdiction, distinguish murder from other forms of unlawful homicide , such as manslaughter . Manslaughter is killing committed in the absence of malice , such as in
2470-688: Is the personal income tax. This is a tax with a large potential but it is one which currently only brings a small portion of money to the government's budget in many developing countries. A capital-gains and capital-transfers taxes implementations are another ways of improving the state of the tax systems in developing countries. There is a document made by the OECD designed in order to assist developing countries in transforming and improving their tax systems. In this document, OECD not only offers suggestions for improvement but also guarantees assistance with certain measures. "The OECD can support countries in improving
2565-583: The Ex Post Facto Clause of Article I of the United States Constitution . The potential effect of fully abolishing the rule can be seen in the case of 74-year-old William Barnes, charged with the murder of a Philadelphia police officer Walter T. Barclay Jr., who he had shot nearly 41 years previously. Barnes had served 16 years in prison for attempting to murder Barkley, but when the policeman died on August 19, 2007, this
2660-570: The Gold Coast . Nine months after the rebellion, the colonial government convicted and executed ninety-six rebels which had been found guilty of murder by hanging . In 1905, Bureh was allowed by the British to return to Sierra Leone, where he reassumed his chieftaincy at the settlement of Kasseh. Bureh later gave an oral account of his experiences during the rebellion to Rev. Allen Elba, who sent an account to Cardew, although historians have often ignored this material. Occurring concurrently with
2755-535: The Proto-Indo-European *mŕ̥-trom which meant "killing", a noun derived from *mer- "to die". Proto-Germanic , in fact, had two nouns derived from this word, later merging into the modern English noun: *murþrą "death, killing, murder" (directly from Proto-Indo-European *mŕ̥-trom ), whence Old English morðor "secret or unlawful killing of a person, murder; mortal sin, crime; punishment, torment, misery"; and *murþrijô "murderer; homicide" (from
2850-614: The Supreme Court of California in 1994 as not requiring any proof of the viability of the fetus as a prerequisite to a murder conviction. This holding has two implications. Firstly, a defendant in California can be convicted of murder for killing a fetus which the mother herself could have terminated without committing a crime. And secondly, as stated by Justice Stanley Mosk in his dissent, because women carrying nonviable fetuses may not be visibly pregnant, it may be possible for
2945-554: The United States are forms of social welfare funded outside their national income tax systems, paid for through worker contributions, something labeled a stealth tax by critics. The implementation of tax policy has always been a complex business. For example, in pre-revolutionary colonial America , the argument " No taxation without representation " resulted from the tax policy of the British Crown, which taxed
Hut Tax War of 1898 - Misplaced Pages Continue
3040-520: The VAT is an effective tool to generate revenue for the government, there are some setbacks to the implementation of the VAT in developing countries. One is that there are certain goods and services which are not included in the VAT list and therefore "reduce the benefits from introducing the VAT in the first place." Another one is introducing various VAT rates for different goods and services. This usually leads to
3135-855: The West India Regiments , the newly-formed West Africa Regiment , the Sierra Leone Frontier Police and local African levies. These forces combined suffered 67 killed and 184 wounded during the rebellion, in addition to the deaths of 90 African porters and an unknown number of casualties among the levies (which were not recorded). The defeat in the Hut Tax War ended large-scale organised armed opposition to colonialism in Sierra Leone. But resistance and opposition took other forms, particularly intermittent, wide-scale rioting and chaotic labour disturbances. Riots in 1955 and 1956 involved "many tens of thousands" of natives in
3230-474: The criminal code classifies murder as either first- or second-degree. The former type of murder is often called premeditated murder, although premeditation is not the only way murder can be classified as first-degree. In the Netherlands , the traditional strict distinction between premeditated intentional killing (classed as murder, moord ) and non-premeditated intentional killing (manslaughter, doodslag )
3325-429: The substitution effect , because anything that does not change relative prices is non-distortionary. One must also consider the income effect, which for tax policy purposes often needs to be assumed to cancel out in the aggregate. The efficiency loss is depicted on the demand curve and supply curve diagrams as the area inside Harberger's Triangle . National Insurance in the United Kingdom and Social Security in
3420-428: The 15-year minimum non-parole period that otherwise serves as a starting point for a murder committed by an adult. A legal doctrine in some common law jurisdictions broadens the crime of murder: when an offender kills in the commission of a dangerous crime, (regardless of intent), he or she is guilty of murder. The felony murder rule is often justified by its supporters as a means of preventing dangerous felonies, but
3515-620: The Germanic noun via Frankish *murþra (compare Old High German murdreo, murdiro ), though the same sound development can be seen with burden (from burthen ). The alternative murther (attested up to the 19th century) springs directly from the Old English forms. Middle English mordre is a verb from Anglo-Saxon myrðrian from Proto-Germanic *murþrijaną , or, according to the Oxford English Dictionary , from
3610-468: The U.S. further distinguish third-degree murder , but they differ significantly in which kinds of murders they classify as second-degree versus third-degree. For example, Minnesota defines third-degree murder as depraved-heart murder , whereas Florida defines third-degree murder as felony murder (except when the underlying felony is specifically listed in the definition of first-degree murder). Some jurisdictions also distinguish premeditated murder. This
3705-521: The Uniform Penal Code, such as California, diminished capacity may be a defense. For example, Dan White used this defense to obtain a manslaughter conviction, instead of murder, in the assassination of Mayor George Moscone and Supervisor Harvey Milk . Afterward, California amended its penal code to provide "As a matter of public policy there shall be no defense of diminished capacity, diminished responsibility, or irresistible impulse in
3800-426: The United States, many jurisdictions have abolished the rule as well. Abolition of the rule has been accomplished by enactment of statutory criminal codes, which had the effect of displacing the common-law definitions of crimes and corresponding defenses. In 2001 the Supreme Court of the United States held that retroactive application of a state supreme court decision abolishing the year-and-a-day rule did not violate
3895-416: The ability to analyse spending statistics in their country and thus they are not able to produce changes to the tax system (mainly the sales taxes) in their country. "With regard to taxes on imports, lowering these taxes will lead to more competition from foreign enterprises. While reducing protection of domestic industries from this foreign competition is an inevitable consequence, or even the objective, of
Hut Tax War of 1898 - Misplaced Pages Continue
3990-422: The amount of provisions available to feed his rebels. Eventually, Cardew's scorched earth policy led to Bureh abandoning the rebellion, surrendering to the British colonial government on 11 November 1898; the rebellion had lasted for approximately nine months. Despite British government officials recommending leniency to Bureh, Cardew had him (along with fellow rebels Kpana Lewis and Nyagua ) sent into exile in
4085-444: The balance between efficiency and equity. And the best point of this balance is called 'Pareto improvement'. This is the ideal answer to reply for the question of which policies should be implemented. The choices or decision of government are one of social choices. Social choice consists of two elements: Individual level and societal level. For the individual level, each individual builds their preference and has their utility following
4180-647: The budget's constraint. This can form an indifference curve. And we can say that the points which are on this curve are matched to pareto efficiency. In the society's level, the curve are created by seeing the participants as group A and group B. Here, the curve are an inversely proportional relationship which is a very common style in the Pareto efficiency's curve. In this curve, when group A's utility will get down, group B's utility will get increased.(There are other curves in other ways: Utilitarian way and Rawlsian way). When attempting to implement economic policies and projects,
4275-440: The case of Ryan Holle shows it can be used very widely. The felony-murder reflects the versari in re illicita: the offender is objectively responsible for the event of the unintentional crime; in fact the figure of the civil law systems corresponding to felony murder is the preterintentional homicide (art. 222-7 French penal code, art. 584 Italian penal code, art. 227 German penal code etc.). Felony murder contrasts with
4370-500: The case of voluntary manslaughter brought about by reasonable provocation , or diminished capacity . Involuntary manslaughter , where it is recognized, is a killing that lacks all but the most attenuated guilty intent , recklessness. Most societies consider murder to be an extremely serious crime, and thus believe that a person convicted of murder should receive harsh punishments for the purposes of retribution , deterrence , rehabilitation , or incapacitation . In most countries,
4465-422: The cause of death, breaking the chain of causation ; and also means that the responsible person does not have a charge of murder "hanging over their head indefinitely". Subject to any statute of limitations , the accused could still be charged with an offense reflecting the seriousness of the initial assault. With advances in modern medicine, most countries have abandoned a fixed time period and test causation on
4560-447: The costs of labor and time required for the completion of tax activities, such as acquiring the necessary knowledge to operate within the tax system properly, or compiling and creating all documents needed. More examples include the cost of purchasing professional assistance for the completion of tax activities, or other expenses connected to tax activities, such as purchasing software and hardware. Other types of compliance costs, such as
4655-447: The costs of labour/time consumed in completion of tax activities, filling out forms, record keeping, the fees paid to professional tax advisers, transfer pricing and many more. Tax compliance costs are the costs "incurred by taxpayers, or third parties such as businesses, in meeting the requirements laid upon them in complying with a given structure and level of tax". There is no consensus about what should and should not be included under
4750-418: The creation of new taxes. Specific groups, such as small business owners , farmers, and retired individuals , can often exert political pressure to reduce their share of the tax burden. The tax code is often complex and includes rules that benefit certain groups of taxpayers while shifting more of the burden to others. There are some main reasons why government needs to collect taxes: Policymakers debate
4845-418: The definition of compliance costs, although one distinction usually made is between gross versus net compliance costs. The difference between the two is made up by any financial or managerial benefit derived by the taxpayer from tax compliance. However, there is a possibility to define some indisputable examples of costs, that are directly connected to the compliance of individual taxpayers. These examples include
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#17327656570894940-472: The design of their health taxes - including on tobacco, alcohol and sugar-sweetened beverages - to improve the health of the population and raise revenues. The OECD can also help with implementing any necessary accompanying changes to the tax system that will increase the role of health taxes in financing healthcare systems." Murder This is an accepted version of this page Note: Varies by jurisdiction Note: Varies by jurisdiction Murder
5035-492: The effect of giving birth to the child or by reason of the effect of lactation consequent upon the birth of the child". Since independence, death sentences for murder in such cases had always been commuted ; the new act was intended "to eliminate all the terrible ritual of the black cap and the solemn words of the judge pronouncing sentence of death in those cases ... where it is clear to the Court and to everybody, except perhaps
5130-419: The equity and maximizing economic efficiency . The trade-off between equity and efficiency is at the heart of many discussions of tax policy. Two questions are debated. First, there is disagreement about the nature of the trade-off . To reduce inequality , how much efficiency do we have to give up? Second, there is a disagreement about the relative value to be attributed to the reduction in inequality compared to
5225-473: The facts of the case. This is known as "delayed death" and cases where this was applied or was attempted to be applied go back to at least 1966. In England and Wales, the "year-and-a-day rule" was abolished by the Law Reform (Year and a Day Rule) Act 1996 . However, if death occurs three years or more after the original attack then prosecution can take place only with the attorney-general 's approval. In
5320-439: The failure to improve tax administration while introducing new tax systems has led to widespread tax evasion and lower tax revenues. It is important to keep tax rules clear and simple to encourage compliance, as high tax evasion is associated with complicated tax systems. As the tax administration ecosystem evolves with the introduction of new analytical tools, digital information flows are increasing. Consequently, tax administration
5415-474: The government side (the burden is borne by the government). "It is not immediately obvious, exactly, which activities should be attributed to the operation of the … system" (p. 19). Administrative costs are mainly connected to running the tax collection office - it includes salaries of staff, costs of legislative enactment relating to the tax system, judicial costs of administration of the tax dispute system, and many more. Indirect administrative costs are on
5510-476: The highest tax bracket (with the highest marginal tax rate) as an individual often requires incomes so high that only a small number of people in the country reach it. Similarly to the case of the personal income tax, there are various rates of the corporate income tax based mainly on the sector that the company generates revenue in. This allows the corporations to take actions which allow them to pay lower taxes and effectively practice tax avoidance . As much as
5605-637: The legal distinction between murder and manslaughter is clear, it is not unknown for a jury to find a murder defendant guilty of the lesser offense. The jury might sympathize with the defendant (e.g. in a crime of passion , or in the case of a bullied victim who kills their tormentor), and the jury may wish to protect the defendant from a sentence of life imprisonment or execution. Some jurisdictions divide murder by degrees. The distinction between first- and second-degree murder exists, for example, in Canadian murder law and U.S. murder law . Some US states maintain
5700-532: The market, the organization announced in 2020 that the objective is to ensure that tax rules do not discourage individuals from benefiting from the internal market. The Communication "Removing cross-border tax obstacles for EU citizens" outlines the most serious tax problems that EU citizens face in cross-border situations, such as discrimination, and double taxation. The tax policies of different countries differ in many ways. Besides that, there are some patterns that we can observe among various groups of countries with
5795-425: The measurement of the net benefits of different groups are needed and to consider that the project/policy is the Pareto improvement. Under social choice if the project/policy has net positive gains and reduces measured inequality, it should be taken. If net positivity can not be clearly determined, other factors are utilised: The compensation principle, the inverse proportional of measures of efficiency and equality, and
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#17327656570895890-475: The murder. Premeditated murder is one of the most serious forms of homicide, and is punished more severely than manslaughter or other types of homicide, often with a life sentence without the possibility of parole , or in some countries, the death penalty . In the U.S., federal law ( 18 U.S.C. § 1111(a) ) criminalizes premeditated murder, felony murder and second-degree murder committed under situations where federal jurisdiction applies. In Canada,
5985-581: The nature of the tax structure they plan to implement (i.e., how progressive or regressive ) and how these taxes might affect individuals and businesses (i.e., tax incidence ). The reason for this focus is economic efficiency; as advisor to the Stuart King of England Richard Petty had noted " The government does not want to kill the goose that lays the golden egg ". Paradigmatic efficient taxes are those that are either non-distortionary or lump sum. However, economists define distortion only according to
6080-409: The negative psychological effects on taxpayers as a result of the attempts to comply with the current tax policy, or many types of social costs, are very intangible, and it is, therefore, hard to quantify them, even though the effect of their existence is visible, especially for individuals and small businesses. An equity-efficiency tradeoff appears when there is some kind of conflict between maximizing
6175-513: The noun. Opponents of abortion consider abortion a form of murder, treating the foetus as a person. In some countries, a fetus is a legal person who can be murdered, and killing a pregnant person is considered a double homicide. The eighteenth-century English jurist William Blackstone (citing Edward Coke ), in his Commentaries on the Laws of England set out the common law definition of murder, which by this definition occurs when
6270-497: The offense of capital murder . The most common division is between first- and second-degree murder. Generally, second-degree murder is common law murder, and first-degree is an aggravated form. The aggravating factors of first-degree murder depend on the jurisdiction, but may include a specific intent to kill, premeditation, or deliberation. In some, murders committed by acts such as strangulation , poisoning , or lying in wait are also treated as first-degree murder. A few states in
6365-507: The pain of the victim). After the last reform of the Spanish Criminal Code , in force since July 1, 2015, another circumstance that turns homicide ( homicidio ) into assassination is the desire to facilitate the commission of another crime or to prevent it from being discovered. As with most legal terms, the precise definition of murder varies between jurisdictions and is usually codified in some form of legislation. Even when
6460-493: The penalty for mothers who kill their children of up to one year of age. The United States does not have such a law, but mentally ill mothers may plead not guilty by reason of insanity." In the law of the Republic of Ireland , infanticide was made a separate crime from murder in 1949, applicable for the mother of a baby under one year old where "the balance of her mind was disturbed by reason of her not having fully recovered from
6555-465: The personal income tax on each group. The limitations which often make this kind of tax ineffective in developing countries are several various exemptions in the parts of individual's income that are taxable as well as setting off the borders between different tax brackets. These make it often more favourable for an individual to establish a business and therefore pay (lower) corporate income tax rather than personal income tax. But even without this, reaching
6650-658: The principle of guilt, for which in England it was, at least formally, abolished in 1957, in Canada it was quashed by the Supreme Court, while in the USA it continues to survive. In some common law jurisdictions, a defendant accused of murder is not guilty if the victim survives for longer than one year and one day after the attack. This reflects the likelihood that if the victim dies, other factors will have contributed to
6745-412: The problem regarding unclear incomes, a big part of the spending in developing countries is done in such a way that does not lead to extensive spending reports being supplies to the government. This lack of information is supported by the fact that just like in the case of incomes, most spending is done in cash which is, again, more difficult to keep record of. In this situation, policymakers are deprived of
6840-448: The protectorate. Tax policy Tax policy refers to the guidelines and principles established by a government for the imposition and collection of taxes . It encompasses both microeconomic and macroeconomic aspects, with the former focusing on issues of fairness and efficiency in tax collection, and the latter focusing on the overall quantity of taxes to be collected and its impact on economic activity . The tax framework of
6935-525: The rebellion in the north, another uprising broke out, led by disaffected Mende chiefs and warriors from the Sierra Leonean hinterland (joined by a small number of Sherbro ) who also opposed the hut tax. The rebels attacked colonial officials and Creole merchants, killing between 300 and 500 over the course of the rebellion. Cardew responded to the rebellion by dispatching a military force under Lieutenant-Colonel J. W. A. Marshall's command to attack
7030-552: The rebels, which managed to defeat most of them after numerous small-scale skirmishes. Most of the ninety-six rebels executed by hanging for murder nine months after the rebellion were Mende. For the British, the rebellion had been one of their larger colonial campaigns in West Africa during the Victorian era . Apart from support units and a 280-man strong naval brigade , British colonial forces consisted of detachments from
7125-447: The reduction in efficiency. Some people claim that inequality is the central problem of society, and society should simply minimize the extent of inequality, regardless of the consequences to efficiency. Others claim that efficiency is the central issue. These disagreements relate to social choices between equity and efficiency. Equity can be divided into two main groups: horizontal equity and vertical equity. Efficiency for economists
7220-653: The revolt, launching attacks on British colonial officials and Creole merchants with his rebels. Despite the ongoing rebellion, Bureh dispatched two peace overtures to the British in April and June of that year, aided by the mediation of Limba chief Almamy Suluku . Cardew rejected both offers, as Bureh would not agree to surrender unconditionally. Bureh quickly gained the support of several prominent African chiefs, including Kissi chief Kai Londo and Suluku, both of whom dispatched warriors and weaponry to Bureh's rebels, who were engaged in fighting against Captain W. S. Sharpe,
7315-447: The rules of the EU. There is a possibility for tax field action of the EU under the principles of subsidiarity and proportionality, and also under the assumption that the member state in question was not able to provide an effective solution, therefore there is need for support in terms of coordination for example. As a part of the EU's objective to empower its citizens to play a full part in
7410-549: The same characteristics. An example of this would be the low level and utility of taxes in developing countries . "Low-income countries typically collect taxes of between 10 to 20 percent of GDP, while the average for high-income countries is more like 40 percent." There are several challenges that tax policymakers in developing countries have to face and that make it difficult for each of these developing countries to introduce effective and equitable tax systems, tackle inequality and corruption or increase their development level. As
7505-455: The settlers but offered no say in their government. A more recent American example is President George H. W. Bush 's famous tax policy quote, " Read my lips: no new taxes ." Efficient tax administration is key to encouraging businesses to become formally registered, thereby expanding the tax base and revenues. On the other hand, an unfair tax administration can harm the tax system and reduce the government legitimacy. In many developing countries,
7600-422: The side of taxpayers (the burden is borne by the government). Tax compliance costs are those costs "incurred by taxpayers, or third parties such as businesses, in meeting the requirements laid upon them in complying with a given structure and level of tax" (Sandford, Godwin and Hardwick, 1989, p. 10). Indirect administrative costs are mainly connected to the costs of complying with tax requirements - it includes
7695-442: The situation and at the tax revenue of the county better. These include changes in the attitude towards foreign investment in the country. This money-flow and its taxation in one of the main sources of revenue for many developing countries. This should be changed, but at the same time, the measures used should not make it less beneficial for foreign investors to bring their money to the country. Another problem that needs to be tackled
7790-437: The tax system or an increase in compliance costs might occur as a result of administrative inefficiency. These types of costs together are called operating costs of taxation. When implementing some new parts of tax policy or reorganizing it, policymakers always have to consider the weight of administrative costs and compliance costs of taxation. There are two main types of administrative costs: Direct administrative costs are on
7885-416: The tax, 24 chiefs signed a petition addressed to Cardew, explaining the negative effects it was having on their societies and requesting that he rescind the tax; as noted by historian Arthur Abraham, many chiefs perceived the tax as an attack on their sovereignty. In the same year as the tax was introduced by Cardew, two rebellions against British colonial rule broke out in the hinterlands of Sierra Leone. One
7980-402: The third types of costs are compliance costs of taxation, and finally, there are the administrative costs (sometimes referred to as operating costs) of the tax system. Administrative costs can be described as costs incurred by (mainly) public sector agents in order to administer the tax-benefit system. The relationship between administrative and compliance costs of taxation is not always clear at
8075-447: The underlying felony cannot be a lesser included offense such as assault, otherwise all criminal homicides would be murder as all are felonies. In Spanish criminal law, asesinato (literally 'assassination'): takes place when any of these requirements concur: Treachery (the use of means to avoid risk for the aggressor or to ensure that the crime goes unpunished), price or reward (financial gain) or viciousness (deliberately increasing
8170-450: The unfortunate accused, that the sentence will never be carried out." In Russia, murder of a newborn child by the mother has been a separate crime since 1996. For a killing to be considered murder in nine out of fifty states in the US, there normally needs to be an element of intent. A defendant may argue that they took precautions not to kill, that the death could not have been anticipated, or
8265-631: The verb *murþrijaną "to murder"), giving Old English myrþra "homicide, murder; murderer". There was a third word for "murder" in Proto-Germanic, continuing Proto-Indo-European *mr̥tós "dead" (compare Latin mors ), giving Proto-Germanic *murþą "death, killing, murder" and Old English morþ "death, crime, murder" (compare German Mord ). The -d- first attested in Middle English mordre, mourdre, murder, murdre could have been influenced by Old French murdre , itself derived from
8360-400: The victim be a natural person; that is, a human being who was still alive before being murdered. In other words, under the law one cannot murder a corpse , a corporation, a non-human animal, or any other non-human organism such as a plant or bacterium. California 's murder statute, penal code section 187 , expressly mentioned a fetus as being capable of being killed, and was interpreted by
8455-407: The weighted benefits approach. The inverse proportional of measures of efficiency and equality is the judgement based on the contemplation of efficiency and equality. The weighted benefits approach is focused on the total amount of utility. The compensation principle is based on the willingness to pay the tax. If people are motivated to pay, there is a growth in consumer surplus. In this principle, when
8550-552: The willingness to pay is more than the cost to do so (Including if there is a cost imbalance for individuals) the projects/policies should be taken. The compensation principle can overcome the difficulty of taxation due to the intervening efficiency. the EU Commission stated the belief that "there is no need for an across the board harmonization of Member States' tax systems.". Member states are to take full control of which tax system they want to impose, as long as they respect
8645-440: Was beyond the financial means of many of the colony's inhabitants. Another factor which provoked anti-colonial anger was the government's decision to tax unoccupied dwellings. Cardew also demanded that all chiefs in Sierra Leone implement a system of corvée to maintain the colony's infrastructure, which did not give most of the colonial population (who were subsistence farmers ) sufficient time to harvest their crops. In response to
8740-436: Was hacked to death by rebel forces. Cardew responded to the rebellion by dispatching all the forces available to him to attack the rebels. However, after several months, the rebels still had not been defeated, which led him to order a scorched earth policy in response, which stipulated that villages and farmlands in rebel-controlled territory would be burnt. This new policy severely impacted Bureh's war effort, sharply reducing
8835-447: Was led by 61-year old Temne chief Bai Bureh , who led a mixed force of Tenme and Loko rebels in open revolt in the northeast of the colony. The other rebellion was in the southeast, and was led by Mende chief Momoh Jah . Bureh was provoked to revolt by an arrest warrant issued by the colonial government, which was intended to serve as a show of force to preemptively discourage any potential rebellion. In February 1898, Bureh initiated
8930-444: Was unavoidable. As a general rule, manslaughter constitutes reckless killing, but manslaughter also includes criminally negligent (i.e. grossly negligent) homicide. Unintentional killing that results from an involuntary action generally cannot constitute murder. After examining the evidence, a judge or jury (depending on the jurisdiction) would determine whether the killing was intentional or unintentional. In jurisdictions using
9025-568: Was wrong. Under the French Penal Code : Article 122-1 Those who successfully argue a defense based on a mental disorder are usually referred to mandatory clinical treatment until they are certified safe to be released back into the community, rather than prison. Postpartum depression (also known as post-natal depression) is recognized in some countries as a mitigating factor in cases of infanticide . According to Susan Friedman, "Two dozen nations have infanticide laws that decrease
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