bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Progressivity and Redistribution Effect of Taxes
Authors: Kakwani Nanak , Son Hyun H. 
Published: September 2022

AbstractEfficiency and equity are the fundamental principles of taxation. This chapter concerns equity in taxation, focusing on the distribution of the tax burden. The measures of tax progressivity and the redistributive effect of taxation are metrics widely used to assess the fairness of taxes. This chapter has utilized the three equity axioms, also called equity principles, to derive the tax progressivity and redistributive effect measures. The violation of any equity principles exerts negative influences on the redistributive impact of the tax. These negative influences on the redistributive effect on the tax provide the means to characterize the type of inequity present in a tax system and assess its significance. The chapter has analyzed the degree of inequities in the Australian tax system. Inequity in taxation can arise when systematic discrimination against a social group in tax payment exists. Tax discrimination happens when different social groups face different tax schedules. This chapter demonstrates that tax discrimination against any social group results in necessary social welfare loss. The dollar loss of social welfare quantifies the magnitude of discrimination. The chapter has extended the idea of tax discrimination to designing government relief packages in response to the COVID-19 pandemic. Using Brazilian data, the chapter has illustrated the calculation of social welfare loss caused by excluding some social groups from the relief package. This illustration demonstrates that discrimination can cause significant welfare loss to society.
Targeting Tools to Evaluate Social Programs
Authors: Kakwani Nanak , Son Hyun H. 
Published: September 2022

AbstractThis chapter presents several new methods for evaluating the targeting efficiency and the social rate of return for social programs. The chapter applies these tools to assess the Chinese rural Dibao using CHIP 2013 data, the most extensive safety net program globally covering more than 40 million beneficiaries. It shows the poor targeting efficiency of the program, yielding a significantly negative social rate of return. The chapter has identified the causes of such a high degree of inefficiency in the program. Given the limitations of accurately obtaining people’s income or consumption, the chapter recommends a proxy means test as a targeting framework. The basic idea of a proxy means test is identifying beneficiaries by easily identifiable variables that predict a household in poverty. A nationally representative household survey makes it possible to design such a proxy means test. Such a system will be an objective way of selecting program beneficiaries. It should significantly improve targeting and reduce the cost of running the program. That should help China achieve its goal of alleviating extreme poverty by 2030.
Alignment and alignment change in the Indo-European family and beyond
Authors: Dahl Eystein 
Published: September 2022

AbstractThis chapter provides a general introduction to the volume, with a brief discussion of the analytical terms A, S, and P/O, and the ways in which they are employed in the literature. Moreover, notions such as split alignment and mixed alignment are defined, and examples of different types of synchronic alignment patterns are given. The chapter gives an overview of the most frequent mechanisms of alignment change, reanalysis, and extension, noting that extension can have scope over both split- and mixed-alignment patterns, sometimes resulting in a tension between the two levels. The final part of the chapter outlines the main points of the other chapters of the volume.
Alignment in Proto-Indo-European
Authors: Dahl Eystein 
Published: September 2022

AbstractThis chapter presents a reconstruction of the basic alignment system of Proto-Indo-European (PIE) and discusses the most central hypotheses concerning its prehistory. The reconstruction of the PIE alignment system is based on a comparison between languages belonging to the most archaic branches of the Indo-European family, including data from Hittite (Anatolian), Vedic Sanskrit (Indo-Iranian), Ancient Greek (Greek), and Latin (Italic). This reconstruction yields an alignment system with a consistent split between neuter and non-neuter nouns, where neuter nouns are defective on three levels of analysis. Nouns of this type lack morphological distinctions between nominative and accusative case, they fail to trigger verb agreement, and only appear in S/P function. Furthermore, the chapter discusses some important recent works dealing with the prehistory of the PIE alignment system, looking at the various merits and shortcomings of the most influential hypotheses in this field, that the PIE alignment system originates from an accusative system, an ergative system or a semantic/stative-active system.
Split alignment, mixed alignment, and the spread of accusative morphosyntax in some archaic Indo-European languages
Authors: Cotticelli Paola , Dahl Eystein 
Published: September 2022

AbstractThis chapter explores the interaction between nominative–accusative alignment and other alignment patterns in Latin, Classical Greek, Vedic Sanskrit, Hittite, Classical Armenian, and Lithuanian. Although these languages have similar typological properties, they display several important differences at a micro level. We argue that these languages mirror different stages of a general development towards consistently accusative alignment, which above all affects the inherited finite verbal system. On the other hand, some of the languages under consideration also show development patterns that run counter to this general tendency, a fact showing that different types of alignment change may overlap or occur simultaneously, affecting different parts of the verbal system.
Fortunate Returns
Authors: Degenhardt Jane Hwang 
Published: September 2022

Abstract
Chapter 2 considers how Shakespeare’s Merchant of Venice (c.1596) and Thomas Heywood’s The Four Prentices of London (c.1594) generate theatrical wonder by embracing the aesthetic and affective potential of a hidden providence, while the same time demonstrating how the inaccessibility of providential knowledge creates opportunities to empower human interventions. By analogizing the risks associated with sea travel, overseas investment, the transmission of news, the operations of a lottery, and theatrical performance, these plays endorse the concept of adventure as a productive means to engaging fortune and responding to unknown outcomes. Playwrights drew upon the structural and temporal relationship between fortune and providence to experiment with new forms of representation, utilizing both on-stage and off-stage space to simulate tests of fortune that presumed to yield wondrous results. At the same time, they demonstrate how theatrical simulations of fortune provide opportunities to indulge the power of performative deception.
Navigating Fortune’s Global Compass
Authors: Degenhardt Jane Hwang 
Published: September 2022

Abstract
Chapter 3 considers how the stage modeled the ethical pursuit of fortune by endorsing prudent decision-making, affective labor, and sexual restraint to morally navigate the opportunities and fluctuations of fortune within a global economy. Pairing Thomas Dekker’s Old Fortunatus (c.1600) and Thomas Heywood’s Fair Maid of the West, Part I (c.1600), the discussion focuses on the stage’s investment in linking the attainment of financial fortune, materialized in the form of gold, with a moral economy based on desert. It argues further that the moral navigation of fortune was premised upon a new human orientation toward the world as a global entity, and explains how the stage forged new understandings of worldly opportunity by re-animating such concepts as “circumference,” “compass,” and “horizon,” which in turn required new ethical orientations. This chapter employs an inter-imperial analysis to examine the global spheres of mobility that operate in these plays.
Metasemantics, Moral Realism, and Moral Doctrines
Authors: Tiefensee Christine 
Published: September 2022

Abstract
This essay considers the relationship between Matthew Kramer’s moral realism as a moral doctrine and expressivism, understood as a distinctly non-representationalist metasemantic theory of moral vocabulary. More precisely, it argues that Kramer is right in stating that moral realism as a moral doctrine does not stand in conflict with expressivism. But it also goes further, by submitting that advocates of moral realism as a moral doctrine must adopt a position such as expressivism in some shape or form. Accordingly, if you do not want to accept theories such as expressivism, you cannot defend moral realism as a moral doctrine. Similarly, if you want moral realism to compete with expressivism, you cannot accept Kramer’s take on moral realism either. Hence, moral realism as a moral doctrine stands and falls with theories such as expressivism, or so this chapter will argue.
What Politicians (Don’t) Tell You about Welfare State Change
Authors: Kumlin Staffan , Goerres Achim 
Published: September 2022

AbstractThis chapter analyses primary data comprising party congress speeches in election years in Germany, Norway, and Sweden. Are reform pressures put on the agenda by leading politicians? Moreover, do politicians dare to connect pressures to reforms, and in particular to more unpopular ones? Further, the empirics register whether politicians discuss pressures mainly in terms of economic sustainability (known in the ideational leadership model as ‘cognitive arguments’), or whether they also appeal to various ‘normative’ arguments. A second set of questions concern actor-, context-, and country-related explanations of variation in party messages. For example, we examine differences between government and opposition, and over time (particularly before and after the financial crisis of 2008). Other analyses look for party differences between left and right—what ‘choice’ are citizens presented with? Are there differences in which pressures are stressed, in which policy solutions are emphasized, or in which normative concepts are invoked?
Do People Adjust Policy Preferences to Reform Pressures?
Authors: Kumlin Staffan , Goerres Achim 
Published: September 2022

AbstractThis chapter uses primary panel data from Germany and Norway to analyse if perceptions of reform pressures change policy preferences over time. Panel data, of course, are often called for in research on welfare attitudes but hard to come by. Such data are valuable here as they give a handle on the direction of causation: are welfare state preferences affected by information and perceptions about reform pressures or do people adjust sustainability perceptions to preferences already held? Panel data are also attractive as they provide insights into the longevity of opinion formation processes involving sustainability perceptions. Panel waves were collected roughly one year apart and thus indicate if sustainability worries matter over longer timespans than can typically be gauged in experimental research. Most importantly, however, Chapter 8 addresses a key knowledge gap in research on the political consequences of welfare state sustainability perceptions. What we know from past research is that such perceptions can be politically important in tempering electoral punishment of governments for unpopular reforms. Less clear, however, is whether perceptions also affect underlying policy demands in a more fundamental sense.
Law Beyond Israel
Authors: Zellentin Holger M. 
Published: September 2022

Abstract
The Hebrew Bible formulates two sets of law: one for the Israelites and one for the gentile “residents” living in the Holy Land. Law Beyond Israel: From the Bible to the Qur’an argues that these biblical laws for non-Israelites form the historical basis of qur’anic law. The study corroborates its central claim by assessing laws for gentiles in late antique Jewish and especially in Christian legal discourse, pointing to previously underappreciated legal continuity from the Hebrew Bible to the New Testament and from late antique Christianity to nascent Islam. This volume first sketches the legal obligations that the Hebrew Bible imposes on humanity more broadly and, more specifically, on the non-Israelite residents of the Holy Land. It then traces these laws through Second Temple Judaism to the early Jesus movement, illustrating how the biblical laws for residents inform those formulated in the Acts of the Apostles. Building on this legal continuity, the study employs detailed historical and literary analyses of legal narratives in order to make three propositions. First, rabbinic laws for gentiles, the so-called Noahide Laws, while offering a more lenient interpretation than the one we find in Acts, are equally based on the biblical laws for gentile residents of the Holy Land. Second, Christians generally appreciated and even expanded the gentile laws of Acts. Third, the Qur’an remakes traditional Arabian religious practice by formulating its own distinctive approach to the biblical laws for gentiles, in close continuity with—and at times in critical distance from—late antique Jewish and especially Christian gentile law.
The Poetics of Incest Law
Authors: Zellentin Holger M. 
Published: September 2022

Abstract
This chapter will focus on literary form at the same time as examining the continuity of biblical, late antique, and qur’anic incest laws. The legal continuities from the Bible to the Qur’an described in Chapters 1 and 2 largely point to a continuity of practice, coupled with the type of broader lexical and conceptual continuity, amidst partial change, one can expect if laws develop over centuries and pass several cultural and linguistic boundaries in the process. Yet in the case of the Qur’an’s legislation on prohibited marriages (in Q 4 Sūrat al-Nisāʾ 22–23), law as formulated in the Hebrew Bible seems to have been accorded a more palpable presence. This chapter will argue that the nature and order of the qur’anic prohibitions suggests that the Scripture of Islam integrates and updates a catalogue very similar to the one preserved in the Hebrew Bible (in Lev 18:6–18), which, once again, is addressed to Israelites and gerim alike. The Qur’an, in this case, can be argued to stand closer to the Bible than Latin, Greek, and West Syrian law, which evidently reflect their Roman legal context. In focusing on the Bible, the Qur’an could even be said to share an attitude with the East Syrian tradition on this matter, yet even here we can find manifest echoes of Byzantine legal reforms. The Qur’an’s general leniency for certain types of first-time offenders, along with its dispensations for marriages contracted prior to a couple’s joining the qur’anic community, is argued to stand in conversation with both West and East Syrian as well as with Byzantine marriage law. We will see that the qur’anic incest laws equally maintain a demonstrable pagan Arabian heritage.
Mechanisms of Legal Evolution
Authors: Verhagen Hendrik L. E. 
Published: September 2022

Abstract
This chapter gives an outline of the specific institutional mechanisms for the evolution of Roman private law in the Principate. Transactional ‘legal variants’ provided input to the legal system and had the potential of triggering legal change when they became the subject of litigation in the formula procedure. By interpreting existing conditions of the conditional programmes encapsulated in the forms of action (formulae), or by incidentally changing or adding conditions, Roman law could respond to new transactional practices. For a substantial part of the classical period the praetor’s edict provided an effective mechanism of stabilizing legal innovations. After the codification of the praetor’s edict (Edictum perpetuum) under emperor Hadrian, the imperial chancery became the most important institutional agency for legal change and stability. The intellectual framework for all these mechanisms of legal evolution was formed by Roman jurisprudence. The Roman jurists were the effective ‘determiners’ of Roman law.
From Forfeiture to Sale
Authors: Verhagen Hendrik L. E. 
Published: September 2022

Abstract
This chapter focuses on secured lending practices in the first century ad, in particular as documented in the Sulpicii archive. Originally, the Roman pledge was a forfeiture: if the debtor failed to pay the secured debt, the creditor became owner of the collateral. In the Sulpicii archive there is a document evidencing a more ‘modern’ arrangement: the creditor sells the collateral and takes recourse against the proceeds (TPSulp 79). This document also provides that any surplus will be paid back to the debtor, in the second century ad of pignus and hypotheca evolved to true security interests. What had started as a transactional practice—the licence to sell coupled with the surplus/deficit-clause—evolved in the second century ad into a rule of law. The transactional practice can be regarded as the ancestor of the modern pledge enforceable by sale.
From Single to Multiple Pledge
Authors: Verhagen Hendrik L. E. 
Published: September 2022

Abstract
This chapter describes the evolution of the multiple pledge as a slow process. For a considerable time the granting of a pledge would deprive the debtor of the legal power to grant other rights of pledge over the pledged property. One way of getting around this was the pledge of the superfluum of the execution of the original pledge. The other way was that it was recognized that subsequent rights of pledge could be granted subject to the condition that the first pledge had terminated. Only in the second half of the second century ad did it come to be accepted that multiple unconditional pledges could coexist over the same property. As a corollary of the multiple pledge the right of lower-ranking creditors to take over the preferential position of higher-ranking creditors (ius offerendi et succedendi) originated and evolved. This right was applied analogously in order to avoid adverse consequences of novation.
Fiscal Privileges and Title Registries
Authors: Verhagen Hendrik L. E. 
Published: September 2022

Abstract
This chapter discusses instances in which all of someone’s assets would be subject to a right of pledge arising in favour of the imperial treasury. It will give an outline of the origins, scope, and legal nature of these fiscal general pledges. In most respects the scope and legal consequences of these fiscal general pledges were the same as those of conventional general pledges. This chapter suggests that fiscal general pledges may not have undermined the effectiveness of the Roman law of real security at all. Like conventional pledges they were subject to the prior tempore principle and only in the late classical period this may have changed. Not only fiscal general pledges but also their lack of publicity significantly contributes to the negative judgment by modern Romanists on the Roman law of real security. Here also the adverse consequences may have been less devastating than they are often perceived to be in modern literature
Late Classical Execution Practices
Authors: Verhagen Hendrik L. E. 
Published: September 2022

Abstract
The evolution from forfeiture to sale entailed that in high and late classical law forfeiture was no longer the general rule. The secured creditor would normally take recourse by selling the charged property to third parties. This chapter will examine how certain forfeiture arrangements can be reconciled with the evolution of pignus into a security interest, which was enforceable by sale and pursuant to which the creditor could only take recourse for the amount of the secured debt. The conclusion for classical law is that during the entire classical period forfeiture arrangements were deemed legally valid, probably at first as express forfeiture clauses and over time as constructive forfeiture arrangements (conditional sale, transfer in lieu of payment). It seems that at the end of the classical period forfeiture arrangements, under which the surplus value accrued to the creditor, became invalid. Under Constantine, leges commissoriae were expressly declared void.
Roads and Jobs in Ethiopia
Authors: Fiorini Matteo , Sanfilippo Marco 
Published: September 2022

Abstract
Does improving roads affect jobs and structural transformation? A novel geocoded data set covering the universe of Ethiopian roads matched with individual data allows the relationship between improvements in road infrastructure and labor-market outcomes over the 1994–2013 period to be identified. At the district level, greater market access due to better roads correlates with the process of structural transformation in Ethiopia. Improvements in market access are related to reductions in the share of agricultural workers and increases in that of workers in the services sector, but not in manufacturing. Heterogeneity in this relationship exists across industries, gender, education level, and age cohorts. Patterns of internal migration and changes in economic opportunities can help rationalize these findings.
Historical Feature: A Long History of Abortion
Authors: McSpedon Corinne 
Published: September 2022

ABSTRACT
The history of abortion in this country is more complex than suggested by the recent Supreme Court decision overturning Roe v. Wade. This article takes a closer look at the lengthy and nuanced history of the meanings and contexts of abortion in American history and AJN's archives, revealing the various roles played and challenges encountered by nurses then and now. A version of this article was first published July 11 on ajnoffthecharts.com.
Within-host virus evolution during the extended treatment of RSV infection with mutagenic drugs
Authors: Illingworth Christopher J. R. , Kreins Alexandra Y. , Margarit-Soler Adriana , Best Tim , Dyal Patricia , Lucchini Giovanna , Rao Kanchan , Williams Rachel , Worth Austen , Breuer Judith 
Published: September 2022

AbstractAntiviral drugs causing viral mutagenesis have shown value against a broad range of RNA viruses causing respiratory illnesses. While drug-induced accumulation of mutations generally decreases viral fitness, the potential for mutagenesis to generate escape variants is unknown and concerns have been raised about adaptive evolution promoting drug-resistance. We report prolonged treatment of a life-threatening RSV infection with a combination of two viral RNA-dependent RNA polymerase (RdRp) inhibitors, ribavirin and favipiravir, in a child with severe combined immunodeficiency undergoing haematopoietic stem cell transplantation. Viral deep sequencing of longitudinally collected RSV samples determined that ribavirin caused a 3-fold increase in the viral mutation rate. There was no synergistic effect upon addition of favipiravir. Viral load remained unchanged throughout antiviral treatment, but genomic modelling predicted loss of viral fitness secondary to drug-induced mutagenesis. The viral changes coincided with stabilisation of the patient’s clinical condition. In the absence of viral clearance, adaptive evolution occurred on a complex fitness landscape, leading to increased population diversity at the haplotype level. The evolutionary consequences of using mutagenic antiviral drugs are likely to be hard to predict, but in this example within-host virus evolution under extended treatment with mutagenic drugs resulted in an overall loss of viral fitness due to deleterious mutations accumulating faster than could be outweighed by positive selection. These genomic findings occurred in tandem with evidence of clinical improvement and are potentially associated.