Wirtschaftsgeschichte Der Mittelalterlichen Juden Fragen Und Einschätzungen

Total Page:16

File Type:pdf, Size:1020Kb

Wirtschaftsgeschichte Der Mittelalterlichen Juden Fragen Und Einschätzungen Wirtschaftsgeschichte der mittelalterlichen Juden Fragen und Einschätzungen II-VIII-VIII TTiteleiitelei TToch.inddoch.indd I 009.09.20089.09.2008 116:13:556:13:55 UhrUhr Schriften des Historischen Kollegs Herausgegeben von Lothar Gall Kolloquien 71 R. Oldenbourg Verlag München 2008 II-VIII-VIII TTiteleiitelei TToch.inddoch.indd IIII 009.09.20089.09.2008 116:13:566:13:56 UhrUhr Wirtschaftsgeschichte der mittelalterlichen Juden Fragen und Einschätzungen Herausgegeben von Michael Toch unter Mitarbeit von Elisabeth Müller-Luckner R. Oldenbourg Verlag München 2008 II-VIII-VIII TTiteleiitelei TToch.inddoch.indd IIIIII 009.09.20089.09.2008 116:13:566:13:56 UhrUhr Schriften des Historischen Kollegs herausgegeben von Lothar Gall in Verbindung mit Johannes Fried, Hans-Werner Hahn, Manfred Hildermeier, Martin Jehne, Claudia Märtl, Helmut Neuhaus, Friedrich Wilhelm Rothenpieler, Luise Schorn-Schütte, Dietmar Willoweit und Andreas Wirsching Das Historische Kolleg fördert im Bereich der historisch orientierten Wissenschaften Gelehrte, die sich durch herausragende Leistungen in Forschung und Lehre ausgewiesen haben. Es vergibt zu diesem Zweck jährlich bis zu drei Forschungsstipendien und zwei Förder stipendien sowie alle drei Jahre den „Preis des Historischen Kollegs“. Die Forschungsstipendien, deren Verleihung zugleich eine Auszeichnung für die bisherigen Leistun gen darstellt, sollen den berufenen Wissenschaftlern während eines Kollegjahres die Mög- lichkeit bieten, frei von anderen Verpfl ichtungen eine größere Arbeit abzuschließen. Professor Dr. Michael Toch (Jerusalem) war – zusammen mit Prof. Dr. Wilfried Hartmann (Tübingen), Prof. Dr. Heinz Schilling (Berlin) und PD Dr. Peter Scholz (Frankfurt a. M.) – Stipendiat des Historischen Kollegs im Kollegjahr 2004/2005. Den Obliegenheiten der Stipendiaten gemäß hat Michael Toch aus seinem Arbeitsbereich ein Kolloquium zum Thema „Wirtschaftsgeschichte der mittelalter- lichen Juden. Fragen und Einschätzungen“ vom 21. bis 23. Juni 2005 im Historischen Kolleg ge- halten. Die Ergebnisse des Kolloquiums werden in diesem Band veröffentlicht. Das Historische Kolleg wird seit dem Kollegjahr 2000/2001 – im Sinne einer „public private part- nership“ – in seiner Grundausstattung vom Freistaat Bayern fi nanziert, seine Stipendien werden gegenwärtig aus Mitteln der Fritz Thyssen Stiftung, des Stifterverbandes für die Deutsche Wissen- schaft und eines ihm verbundenen Förderunternehmens dotiert. Träger des Historischen Kollegs, das vom Stiftungsfonds Deutsche Bank und vom Stifterverband errichtet und zunächst allein fi nanziert wurde, ist nunmehr die „Stiftung zur Förderung der Historischen Kommission bei der Bayerischen Akademie der Wissenschaften und des Historischen Kollegs“. historischeskolleg.de Kaulbachstraße 15, D-80539 München Tel.: 49+89 2866 3860 · Fax: 49+89 2866 3863 E-Mail: [email protected] Bibliographische Information der Deutschen Nationalbibliothek Die Deutsche Nationalbibliothek verzeichnet diese Publikation in der Deutschen Nationalbibliographie; detaillierte bibliographische Daten sind im Internet über <http://dnb.d-nb.de> abrufbar. © 2008 Oldenbourg Wissenschaftsverlag GmbH, München Rosenheimer Straße 145, D-81671 München Internet: oldenbourg.de Das Werk einschließlich aller Abbildungen ist urheberrechtlich geschützt. Jede Verwertung außer- halb der Grenzen des Urheberrechtsgesetzes ist ohne Zustimmung des Verlages unzulässig und strafbar. Dies gilt insbesondere für Vervielfältigungen, Übersetzungen, Mikroverfi lmungen und die Einspeicherung und Bearbeitung in elektronischen Systemen. Umschlagbild: Jüdischer Geldleiher im Gespräch mit einem Bauern. Aus der Handschrift „Memorial der Tugend“ von Johann von Schwarzenberg, entstanden um 1530/40. Kantonsbibliothek Appenzell A. Rh. in Trogen, CM Ms. 13: 73r. Gedruckt auf säurefreiem, alterungsbeständigem Papier (chlorfrei gebleicht) Satz: Typodata GmbH, München Druck: Memminger MedienCentrum, Memmingen Bindung: Buchbinderei Klotz, Jettingen-Scheppach ISBN 978-3-486-58670-1 II-VIII-VIII TTiteleiitelei TToch.inddoch.indd IIVV 009.09.20089.09.2008 116:13:566:13:56 UhrUhr Inhalt Michael Toch Vorwort. VII Verzeichnis der Tagungsteilnehmer . IX Giacomo Todeschini Christian Perceptions of Jewish Economic Activity in the Middle Ages. 1 Hans-Georg von Mutius Taking Interest from Non-Jews – Main Problems in Traditional Jewish Law. 17 David Jacoby The Jews in Byzantium and the Eastern Mediterranean: Economic Activities from the Thirteenth to the Mid-Fifteenth Century . 25 David Abulafia The Jews of Sicily and Southern Italy: Economic Activity . 49 Reinhold C. Mueller The Status and Economic Activity of Jews in the Venetian Dominions during the Fifteenth Century . 63 Joseph Shatzmiller Church Articles: Pawns in the Hands of Jewish Moneylenders . 93 Annegret Holtmann Medieval “Pigeonholes”. The Jewish Account Books from Vesoul and Medieval Bookkeeping Practices. 103 Markus J. Wenninger Juden als Münzmeister, Zollpächter und fürstliche Finanzbeamte im mittelalterlichen Aschkenas. 121 II-VIII-VIII TTiteleiitelei TToch.inddoch.indd V 009.09.20089.09.2008 116:13:566:13:56 UhrUhr VI Inhalt Rainer Barzen „Was der Arme benötigt, bist Du verpflichtet zu geben“. Forschungsansätze zur Armenfürsorge in Aschkenas im hohen und späten Mittelalter . 139 Martha Keil Mobilität und Sittsamkeit: Jüdische Frauen im Wirtschaftsleben des spätmittelalterlichen Aschkenas . 153 Michael Toch Economic Activities of German Jews in the Middle Ages . 181 Index . 211 II-VIII-VIII TTiteleiitelei TToch.inddoch.indd VVII 009.09.20089.09.2008 116:13:576:13:57 UhrUhr Vorwort Die Wirtschaftsgeschichte der Juden leidet in ihren beiden Verankerungen, der allgemeinen Wirtschaftsgeschichte wie auch der Geschichte der Juden, bis heute an einer mehrfachen Isolierung. Die allgemeine Wirtschaftsgeschichte besitzt keinen Zugang zu den hebräischen Quellen und begnügt sich zumeist mit oberflächlichen, oft aus zweiter und dritter Hand tradierten Allgemeinplätzen. Trotz der ein stimmig beteuerten wirtschaftlichen Bedeutung der Juden liegt keine mittelalterliche oder periodenübergreifende Wirtschaftsgeschichte vor, die diesen Aspekt voll inte- grieren konnte. Der Geschichte der Juden dagegen fehlte oft das Interesse an der allgemein-historischen Relevanz. Sie betrachtete den wirtschaftsgeschichtlichen Aspekt als Ausdruck einer jüdischen Besonderheit, als Phänomen per se, ohne sich mit den Parallelen und Divergenzen zwischen Mehrheitsgesellschaft und Minder- heit aufzuhalten. Schwerwiegend ist die Tatsache, daß beide Forschungstraditionen zutiefst von der die Juden und ihre Geschichte umwogenden Polemik und Apolo- getik des 19. und frühen 20. Jahrhunderts beeinflußt wurden. Darin wurde dem angenommenen Übergewicht von Juden in einigen Wirtschaftssparten eine außerordentliche Rolle eingeräumt. Der „Handels- und Wucherjude“ galt nicht nur unverbesserlichen Antisemiten als geradezu zeitlose Essenz des Judentums und des Juden. Mehr als andere historische Probleme diente die Wirtschafts- geschichte der Juden als Kärrnerin weltanschaulicher Ausrichtungen, sei es wohl- wollenden Verbesserern der Sitten der Juden, dem modernen Antisemitismus, den bürgerlichen bzw. sozialistischen jüdischen Emanzipationsbemühungen, oder der zionistischen Idee einer „Normalisierung“ jüdischen Lebens. Trotz unverkennbar- er Tendenzen zu objektiveren Sichtweisen nach 1945 hat sich in der Öffentlichkeit wie in der historischen Forschung nicht wenig von diesen Zugängen erhalten, oft einfach in unreflektierter Weiterschreibung alter Handbücher, die wiederum alten Vorurteilen entsprachen. Andererseits hat der allgemeine, in allen europäischen Regionen spürbare Auf- schwung in der Erforschung der mittelalterlichen Geschichte der Juden auch auf dem Gebiet der Wirtschaftsgeschichte seine positiven Auswirkungen gezeitigt. Von Spanien bis Osteuropa erscheinen jährlich zahlreiche Neuveröffentlichungen, darunter auch Quelleneditionen, auf deren Grundlage neue Forschungen möglich werden (siehe dazu den Beitrag von Annegret Holtmann in diesem Band). Die Erschließung der Archive, besonders in quellenreichen Ländern wie etwa Italien, bringt neue Einsichten auch zu wirtschaftsgeschichtlichen Fragenstellungen, sicht- bar in diesem Band etwa in den Beiträgen von David Jacoby und Reinhold Mueller. Neue methodische Zugänge bereichern auch die Wirtschaftsgeschichte, so etwa II-VIII-VIII TTiteleiitelei TToch.inddoch.indd VVIIII 009.09.20089.09.2008 116:13:576:13:57 UhrUhr VIII Vorwort die Geschlechtergeschichte wie in diesem Band der Beitrag von Martha Keil. Für gewisse Regionen liegt nunmehr so viel Material vor, daß zusammenfassende Darstellungen möglich sind, wie in diesem Band die Beiträge von David Abulafia und dem Herausgeber. Die Genesis des vorliegenden Bandes ist eine denkbar einfache. Im akademischen Jahr 2004/2005 war der Herausgeber Forschungsstipendiat des Historischen Kollegs in München, mit dem Forschungsthema „Die Wirtschaftgeschichte der mittel alterlichen Juden“. Im Juni 2005 traten in den Räumen des Kollegs Forscher aus Deutschland, Großbritannien, Israel, den Vereinigten Staaten, Italien und Österreich zu einem dreitägigen Kolloquium zusammen, dessen überarbeitete und mit wissenschaftlichem Apparat versehene Vorträge der Band vereinigt. Ziel war, der Bandbreite der wirtschaftlichen Tätigkeiten, also den „Wirtschaftsgeschichten“ (im Plural) nachzugehen, sowie einige zentrale Fragenkomplexe wie Geld- leihe, Buchhaltung, Armenfürsorge, Frauenarbeit anhand neuerer Forschungs- erkenntnisse auszuleuchten. Damit war die Struktur
Recommended publications
  • Revenue Assignments in the Practice of Fiscal Decentralization
    Georgia State University ScholarWorks @ Georgia State University ECON Publications Department of Economics 2008 Revenue assignments in the practice of fiscal decentralization Jorge Martinez-Vazquez Georgia State University, [email protected] Follow this and additional works at: https://scholarworks.gsu.edu/econ_facpub Part of the Economics Commons Recommended Citation Jorge Martinez-Vazquez. Revenue assignments in the practice of fiscal decentralization in Nuria Bosch and Jose M. Duran (eds.) Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada, 27-55. Edward Elgar Publishing, 2008. This Book Chapter is brought to you for free and open access by the Department of Economics at ScholarWorks @ Georgia State University. It has been accepted for inclusion in ECON Publications by an authorized administrator of ScholarWorks @ Georgia State University. For more information, please contact [email protected]. Fiscal Federalism and Political Decentralization STUDIES IN FISCAL FEDERALISM AND STATE-LOCAL FINANCE Series Editor: Wallace E. Oates, Professor o f Economics, University o f Maryland, College Park and University Fellow, Resources for the Future, USA This important series is designed to make a significant contribution to the develop­ ment of the principles and practices of state-local finance. It includes both theo­ retical and empirical work. International in scope, it addresses issues of current and future concern in both East and West and in developed and developing countries. The main purpose of the series is to create a forum for the publication of high- quality work and to show how economic analysis can make a contribution to under­ standing the role of local finance in fiscal federalism in the twenty-first century.
    [Show full text]
  • Juin 2013 Nouveautés – New Arrivals June 2013
    Juin 2013 Nouveautés – New Arrivals June 2013 ISBN: 9783034307079 (pbk. : alk. paper) ISBN: 3034307071 (pbk. : alk. paper) Auteur: Rozmarin, Miri, 1967- Titre: Creating oneself : agency, desire and feminist transformations / Miri Rozmarin. Éditeur: Oxford ; New York : Peter Lang, c2011. Desc. matérielle: vi, 184 p. ; 23 cm. Note bibliogr.: Includes bibliographical references (p. [165]-172) and index. B 105 A35R68 2011 ISBN: 9780521513883 (hardback) ISBN: 052151388X (hardback) Titre: The reception of Aristotle's Ethics / edited by Jon Miller. Éditeur: Cambridge : Cambridge University Press, 2012. Desc. matérielle: x, 310 p. ; 24 cm. Note bibliogr.: Includes bibliographical references (p. 289-306) and index. Dépouil. complet: The Nicomachean ethics in Hellenistic philosophy: a hidden treasure? / Karen Margrethe Nielsen -- The transformation of Aristotle's Ethics in Roman philosophy / Christopher Gill -- Aristotelian ethics in Plotinus / Dominic J. O'Meara -- St. Augustine's appropriation and transformation of Aristotelian eudaimonia / Michael W. Tkacz -- The Arabic and Islamic reception of the Nicomachean ethics / Anna Akasoy -- Maimonides' appropriation of Aristotle's ethics / Kenneth Seeskin -- The relation of prudence and synderesis to happiness in the medieval commentaries on Aristotle's ethics / Anthony Celano -- Using Seneca to read Aristotle: the curious methods of Buridan's ethics / Jack Zupko -- Aristotle's ethics in the Renaissance / David A. Lines -- The end of ends? : Aristotelian themes in early modern ethics / Donald Rutherford -- Affective conflict and virtue: Hume's answer to Aristotle / Kate Abramson -- Aristotle and Kant on ethics / Manfred Kuehn -- The fall and rise of Aristotelian ethics in Anglo-American moral philosophy: 19th and 20th century / Jennifer Welchman. B 430 R385 2012 ISBN: 9782711619931 (pbk.) ISBN: 2711619931 (pbk.) Titre: Compléments de substance : études sur les propriétés accidentelles offertes à Alain de Libera / éditées par Christophe Erismann, Alexandrine Schniewind.
    [Show full text]
  • 2021 Legislative Synopsis
    Legislative Synopsis 2021 Indiana Department of Revenue INTRODUCTION The Legislative Synopsis contains a list of legislation passed by the 2021 Indiana General Assembly affecting the Indiana Department of Revenue (DOR). DOR’s synopsis has been divided into two parts with each presenting the same information, but organized differently. The first part is organized according to tax type and the second by bill number. For each legislative change, the synopsis includes the heading (the relevant tax type in the first part; the enrolled act number in the second part), short summary, effective date, affected Indiana Code cites and section of the bill where the language appears. FINDING INDIANA CODE AND LEGISLATION ONLINE To find laws contained in Indiana Code, get more information about all the recently passed legislation or to read the bills in their entirety, go to the Indiana General Assembly’s website at iga.in.gov. Indiana Code is arranged by Title, Article, Chapter and Section. To find information contained in Indiana Code, on the Indiana General Assembly’s website, do the following: 1. At the top of the web page, click “Laws” and then click “Indiana Code.” Every Title of the Indiana Code appears on this page. 2. Click the Title you want to review. 3. Next, choose the Article you want to review. All the Chapters in the Article are listed on the left side of the page. 4. Click the Chapter you want to review. All Sections of the Chapter will appear, including the Section of the Indiana Code you want to examine. To see the bill containing the specific language, do the following: 1.
    [Show full text]
  • Bill Analysis 133Rd General Assembly Click Here for H.B
    OHIO LEGISLATIVE SERVICE COMMISSION Office of Research Legislative Budget www.lsc.ohio.gov and Drafting Office H.B. 609 Bill Analysis 133rd General Assembly Click here for H.B. 609’s Fiscal Note Version: As Passed by the House Primary Sponsor: Rep. West Effective Date: Mackenzie Damon, Attorney SUMMARY . Establishes a three-month “amnesty” period during which taxpayers owing past-due state taxes, certain state-administered local taxes, and certain fees may discharge the debt by paying the delinquent tax or fee without having to pay the penalty and accrued interest normally due. Credits amnesty collections to the funds to which the taxes would be paid, but requires that collections credited to the General Revenue Fund (GRF) be transferred to the Budget Stabilization Fund (BSF). Holds the Local Government Fund and the Public Library Fund harmless for the amnesty’s transfer of GRF revenue to the BSF. DETAILED ANALYSIS Tax amnesty The bill establishes a temporary, three-month tax “amnesty” from January 1, 2021 to March 31, 2021, with respect to delinquent state taxes.1 It also covers delinquent state income tax withholding remittances by employers and certain fees and local taxes administered by the Department of Taxation. (See below for a list of taxes and fees covered under the amnesty.) The amnesty applies only to taxes that were due and payable as of the bill’s effective date and that were unreported or underreported. The amnesty does not apply to any tax for which a 1 Section 1(B) of the bill. June 5, 2020 Office of Research and Drafting LSC Legislative Budget Office notice of assessment or audit has been issued, for which a bill has been issued, or for which an audit has been conducted or is pending.2 If, during the amnesty, a person pays the full amount of delinquent taxes or fees owed, the Tax Commissioner must waive all penalties and accrued interest that are normally charged.
    [Show full text]
  • Appeals Process
    Appeals Process Glossary of Terms California Department of Tax and Fee Administration (CDTFA) Appeals Process Glossary of Terms Introduction This publication provides a general background to help you better understand the terms used in connection with the appeals process of the California Department of Tax and Fee Administration (CDTFA). For convenience and ease of reading, this publication uses the term “taxpayer” to refer to persons who pay taxes as well as to persons who pay fees. In addition to this publication, you can access information about CDTFA programs in a number of ways: • For information about laws or regulations related to a specific tax or fee administered by the CDTFA, you may access CDTFA’s resource library online at www.cdtfa.ca.gov. • You can access publications and manuals discussing many aspects of CDTFA-administered tax programs online, at www.cdtfa.ca.gov/formspubs. Publications are available for specific industries, including construction contractors, restaurants, and motor vehicle dealers, and by processes, such as resale certificates, interest and penalties, and tax collection procedures. • You may also seek information about your specific circumstances by calling the CDTFA’s Customer Service Center at 1-800-400-7115 (TTY:711) or by contacting the CDTFA unit responsible for administering the tax or fee program about which you wish to inquire. The CDTFA always strives to provide accurate advice concerning the tax and fee programs it administers. However, it is important to understand that you cannot assert that your failure to pay a tax or fee resulted from advice given by the CDTFA unless: 1.
    [Show full text]
  • Global Tax Reform: Who's Leading, Who's Lagging, and Is the US in The
    Tax Foundation “Global Tax Reform: Who’s Leading, Who’s Lagging, and Is the U.S in the Race?” November 18, 2004 How Will Large Advanced Economies Respond to these Global Trends? Scott Hodge: We’ve asked our next three panelists to answer a couple of key questions. What is the influence of the new competitive global environment on their economies and tax policies? And how have they reconciled the need for tax revenues with the need to promote competition and at the same time maintain fairness in the system? And then what are the emerging challenges for tax reform in their countries going forward? And I’m very delighted to have our three panelists with us today. I’ll introduce all of them and then we’ll go in order. Starting with Dawn Primarolo, who is a member of Parliament and Paymaster General in the United Kingdom. As Paymaster General, Ms. Primarolo has a strategic oversight over the UK tax system as a whole, including direct, indirect corporate taxation, capital gains tax, inheritance tax, VAT, European and international tax issues. That’s a very, very 1 broad portfolio to be able to get your arms around. She’s been a member of Parliament for South Bristol since 1987. And our second speaker will be Vadim Grishin who is the head of the Economic Office at the Embassy of the Russian Federation. We’re very delighted that Mr. Grishin has joined us today. He concentrates his activities within the Economic Office on expanding Russian/American economic partnerships, especially business dialogues in promising fields such as energy, high technology and finance.
    [Show full text]
  • CHAPTER I.1 a GLANCE at EARLY PRACTICES in TAXATION Client/Matter: -None- 2
    Date and Time: 27 July 2020 19:25:00 IST Job Number: 121982937 Documents (100) 1. CHAPTER I.1 A GLANCE AT EARLY PRACTICES IN TAXATION Client/Matter: -None- 2. REFERENCES Client/Matter: -None- 3. CHAPTER I.2 TAX POLICY AND THE DESIGN OF A SINGLE TAX SYSTEM: AN OVERVIEW Client/Matter: -None- 4. 1. INTRODUCTION Client/Matter: -None- 5. 2. THEORETICAL FOUNDATIONS OF TAXATION Client/Matter: -None- 6. 2.1 Principles of taxation Client/Matter: -None- 7. 2.2 Inter-temporal effects of taxation Client/Matter: -None- 8. 2.3 Should expenditure and income both be taxed? Client/Matter: -None- 9. 3. TAXATION OF CONSUMPTION AND PRODUCTION Client/Matter: -None- 10. 3.1 Retail sales tax and value added tax Client/Matter: -None- 11. 3.2 Excise taxes Client/Matter: -None- 12. 3.3 Environmental taxes Client/Matter: -None- 13. 3.4 Taxation of international trade Client/Matter: -None- 14. 4. INCOME AND WEALTH TAXATION Client/Matter: -None- 15. 4.1 Income and taxable income Client/Matter: -None- 16. 4.2 Designing the income tax Client/Matter: -None- 17. 4.3 Integration of personal and corporate income tax Client/Matter: -None- 18. 4.4 Taxation of capital gains, interest and dividends Client/Matter: -None- 19. 4.5 Source versus Residence Principle | About LexisNexis | Privacy Policy | Terms & Conditions | Copyright © 2020 LexisNexis Client/Matter: -None- 20. 4.6 Tax incentives Client/Matter: -None- 21. 4.6.1 Impact of tax structure on corporate behavior Client/Matter: -None- 22. 4.6.2 Impact of tax structure on FDI Client/Matter: -None- 23.
    [Show full text]
  • Library Collection 20-08-23 Changes
    Temple Sholom Library 8/24/2020 BOOK PUB CALL TITLE AUTHOR FORMAT CATEGORY KEYWORDS DATE NUMBER Foundation, The Blue #QuietingTheSilence: Personal Stories Dove Paperback Spiritual SelfHelp (Books) 246.7 BDF .The Lion Seeker Bonert, Kenneth Paperback Fiction 2013 F Bo 10 Things I Can Do to Help My World Walsh, Melanie Paperback Children's Diet & Nutrition Books (Books) mitzvah, tikkun olam J Wa Children's Books : Literature : Classics by Age 10 Traditional Jewish Children's Stories Goldreich, Gloria Hardcover : General Children's stories, Hebrew, Legends, Jewish 1996 J 185.6 Go 100+ Jewish Art Projects for Children Feldman, Margaret A. Paperback Religion Biblical Studies Bible. O.T. Pentateuch Textbooks 1984 1001 Yiddish Proverbs Kogos, Fred Paperback Language selfstudy & phrasebooks 101 Classic Jewish Jokes : Jewish Humor from Groucho Marx to Jerry Seinfeld Menchin, Robert Paperback Entertainment : Humor : General Jewish wit and humor 1998 550.7 101 Myths of the Bible Greenberg, Gary Hardcover Bible Commentaries 2000 .002 Gr 1918: War and Peace Dallas, Gregor Hardcover 20th Century World History World War, 19141918 Peace, World War, 19141918 Armistices IsraelArab War, 19481949Armistices, Palestinian ArabsGovernment policy 1949 the First Israelis Segev, Tom Paperback History of Judaism Israel, ImmigrantsIsraelSocial conditions, Orthodox JudaismRelationsIsrael 1967: Israel, the War, and the Year that Transformed the Middle East Segev, Tom Hardcover 20th Century World History IsraelArab War, 1967, IsraelPolitics and government20th century
    [Show full text]
  • Tax Policy and Economic Development in Maine: a Survey of the Issue Matthew .N Murray
    The University of Maine DigitalCommons@UMaine Economic Development Research Economic Development 2002 Tax Policy and Economic Development in Maine: A Survey of the Issue Matthew .N Murray Follow this and additional works at: https://digitalcommons.library.umaine.edu/ mcspc_ecodev_articles Repository Citation Murray, Matthew N., "Tax Policy and Economic Development in Maine: A Survey of the Issue" (2002). Economic Development Research. 8. https://digitalcommons.library.umaine.edu/mcspc_ecodev_articles/8 This Report is brought to you for free and open access by DigitalCommons@UMaine. It has been accepted for inclusion in Economic Development Research by an authorized administrator of DigitalCommons@UMaine. For more information, please contact [email protected]. A Report prepared by Margaret Chase Smith Center for Public Policy Tax Policy and Economic Development in Maine: A Survey of the Issues Margaret Chase Smith Center FOR PUBLIC POLICY Proudly Serving Maine Tax Policy and Economic Development in Maine: A Survey of the Issues Prepared for the MARGARET CHASE SMITH CENTER FOR PUBLIC POLICY University of Maine by Matthew N. Murray, PhD Professor of Economics and Associate Director, Center for Business and Economic Research, University of Tennessee, Knoxville August 2002 Funding for this project was provided by the U.S. Economic Development Administration and the University of Maine. The author would like to thank all of those individuals who have taken time to share their views on tax policy and economic development in Maine. All views remain those of the author. Table of Contents Executive Summary . 5 PART ONE Introduction . 9 PART TWO Taxes and Economic Development . 11 PART THREE A Framework for the Analysis of Tax Structure .
    [Show full text]
  • Vedi Documento
    CESARE COLAFEMMINA EBREI E CRISTIANI NOVELLI AD ACQUAVIVA Gr ei e la Puglia La Puglia per la sua stessa posizione geografica fu nel I secolo una delle mete preferite dai giudei, ormai senza patria dopo la sanguinosa e vana ri­ volta contro Roma per riconquistare la libertà e la sovranità della propria terra. Nella nostra regione essi misero robuste radici, al punto da diventare grossi proprietari terrieri e ricchi mercanti. Essi entrarono nelle curie citta­ dine, ma nel IV secolo, nell'avviata decadenza dell'Impero romano, ciò rap­ presentò più un onere che un· onore. Sui decurioni, infatti, ricadeva la re­ sponsabilità di fronte allo stato del pagamento delle tasse dovute dalla collettività; una volta anticipato il denaro, non era facile recuperarlo presso I singoli contribuenti essendo la crisi assai grave e la moneta poca. Per questo gli ebrei pugllesl, prendendo a pretesto una legge emanata contro gli ebrei d'Oriente dall'Imperatore Arcadlo, uscirono dai consigli cittadini e si ritennero sollevati dalle responsabilità fiscali. Questa loro decisione mi­ se però In crisi molti municipi della regione a motivo dell'alto numero degli ebrei che li componevano e conseguentemente per il venir meno del sup­ porto del loro beni a garanzia delle tasse. Le città ricorsero all'Imperatore, che per la parte occidentale dell'Impero era allora Onorlo, il quale, siamo nel 398, ordinò agli ebrei di non tener conto della legge emanata in Oriente dal suo collega Arcadio e di rientrare nelle curie cittadine ( Cod. Th. XII, 1, 1, 158). La costituzione di Onorlo é assai Importante perché rivela quanto dif­ fusa e incidente fosse la presenza ebraica nella nostra regione se la dlser­ lÌo e dagli oneri curiali dei decurioni di reliogione ebraica gettava nel tur­ bamento e spingeva al collasso ("Vacillare per Apuliam Calabrlamque plu­ rimos ordines civitatum" dice la costituzione imperiale) molti centri della Pug lia e del Salento.
    [Show full text]
  • Powered by TCPDF ( L’Alba Della Piana
    Powered by TCPDF (www.tcpdf.org) L’Alba della Piana GLI EBREI NELLA PIANA DI TERRANOVA Rocco Liberti onosciamo tutti più o meno le vicis- La storia fa presente in Europa in nu- naggio nel ruolo del mercante di Vene- Csitudini degli Ebrei negli ultimi mero massiccio gli Ebrei intorno zia di Shakespeare! Ai nostri giorni in tempi, in particolare per gli orrori verifi- all’VIII e IX secolo. In un primo mo- Calabria si può osservare una giudecca catisi durante la seconda mondiale, ma mento essi sono stati bastantemente fa- alquanto caratteristica, quella di Nico- una tale etnia, in verità, non ha avuto mai voriti nelle loro attività, tanto che in tera, che in larghi tratti si offre in di- pace nei due millenni che ci stanno die- breve sono riusciti in molte parti ad screto stato di conservazione. tro. Tralasciando il periodo della cosid- avere addirittura il monopolio del de- Trascorrendo il tempo, però, la pro- detta cattività babilonese e dell’occupa- naro. Gli istituti bancari erano allora di tezione accordata da sovrani e principi è zione romana con l’ultima distruzione là da venire. Purtroppo, non sono stati venuta meno per i motivi più vari e gli del Tempio di Gerusalemme da Ebrei, che abitavano volontaria- parte dell’imperatore Tito, ad essa mente in un proprio ambito, vi si è fatto sempre carico della sono stati ristretti con molte limi- morte di Cristo, mentre la parte di tazioni di entrata e uscita e con Giuda è stata affibbiata a un Cala- l’obbligo di portare addosso addi- brese di Scalea, giocando sulla rittura dei segnali di riconosci- voce scaliota, cioè abitante di Sca- mento.
    [Show full text]
  • Maine Property Tax Law
    STATE OF MAINE MAINE REVENUE SERVICES PT102 Maine Property Tax Law Revised May, 2020 The Department of Administrative and Financial Services does not discriminate on the basis of disability in admission to, access to, or operation of its programs, services or activities. This material can be made available in alternate formats by contacting the Department’s ADA Coordinator at (207) 624-8288 (voice) or 7-1-1 (V/TTY). PHONE: (207) 624-5600 V/TTY: (207) 7-1-1 FAX: (207) 287-6396 EMAIL: [email protected] www.maine.gov/revenue/propertytax TABLE OF CONTENTS FOREWORD ............................................................................................................... i KEY TO READING LEGAL CITATIONS .................................................................. iii CHAPTER 1 – INTRODUCTION TO UNITED STATES LAW AND MAINE LAW Constitutional Law .............................................................................................. 1 Statutory Law and the Legislative Process......................................................... 3 Judicial Law (Case Law) .................................................................................... 7 Administrative Rules........................................................................................... 9 Legal Opinions ................................................................................................. 10 Rules of Statutory Construction ........................................................................ 10 CHAPTER 2 – MAINE CONSTITUTIONAL PROPERTY TAX PROVISIONS
    [Show full text]