No one above suspicion: Talcott parsons under surveillance

Keen, Mike Forrest

doi:10.1007/bf02691918

Cited by 8 publications

(7 citation statements)

References 4 publications

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“…(1950)(1951)(1952)(1953)(1954)(1955)(1956)(1957). Conforme demonstra (Keen, 1993) (Parsons, 1968, p. 354).…”

Section: Notasunclassified

Discriminação De Cor E Preconceito Racial. Talcott Parsons E Herbert Blumer a Partir Das Relações Raciais Dos Estados Unidos

Freitas

2018

Rev. bras. Ci. Soc.

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Neste artigo, analiso as interpretações de Talcott Parsons e de Herbert Blumer acerca das relações raciais dos Estados Unidos. Busco compreender as implicações teóricas e políticas de dois termos centrais para essas interpretações: “discriminação de cor”, no caso de Parsons, e “preconceito racial”, no caso de Blumer. Argumento que os sociólogos escolheram esses termos porque eles são mais compatíveis com suas ferramentas teóricas, as quais possuem pontos de partida metodologicamente opostos. Como resultado, essas ferramentas os levaram a criar realidades sociais consideravelmente diferentes entre si, ainda que a partir de um mesmo fenômeno. Em minha argumentação, ganha importância a tentativa de Jonathan H. Turner de aproximar, na metade da década de 1970, o estrutural-funcionalismo de Parsons ao interacionismo simbólico de Blumer. Tal tentativa, cabe registrar, gerou um dos embates mais acalorados das Ciências Sociais contemporâneas.

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“…(1950)(1951)(1952)(1953)(1954)(1955)(1956)(1957). Conforme demonstra (Keen, 1993) (Parsons, 1968, p. 354).…”

Section: Notasunclassified

Discriminação De Cor E Preconceito Racial. Talcott Parsons E Herbert Blumer a Partir Das Relações Raciais Dos Estados Unidos

Freitas

2018

Rev. bras. Ci. Soc.

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“…202 More recent estimates of the revenue loss of ACE systems estimate reductions in corporate income tax revenue between 15% 203 to over 30%. 204 However, it is arguable that the benefits of the ACE from an economy-wide perspective may not be adequately considered in these assessments. For example, in relation to Keen and King's estimate, 205 some of the investment would never have taken place under a higher marginal effective tax rate.…”

Section: "At First Sight It Might Appear That a Tax Which Offers Suchmentioning

confidence: 99%

“…204 However, it is arguable that the benefits of the ACE from an economy-wide perspective may not be adequately considered in these assessments. For example, in relation to Keen and King's estimate, 205 some of the investment would never have taken place under a higher marginal effective tax rate. This suggests the revenue loss may be overestimated.…”

Section: "At First Sight It Might Appear That a Tax Which Offers Suchmentioning

confidence: 99%

“…Chen et al, 210 Keen and King, 211 Klemm 212 and Massimi and Petroni 213 have provided comprehensive evaluations of these ACEvariants in practice, concluding that ACE-variants were quite successful in practice and did not have significant negative effects on corporate tax revenues. 214 Importantly, these leading commentators also observe that, of the ACE-variants no longer in operation, their abolition was attributable to political aspirations and the willingness of governments to introduce lower overall corporate tax rates, rather than to any fundamental design flaws in the ACE-variant system. The exception is the recent abolition of the Latvian ACE-variant which, at time of writing, the literature is silent on.…”

Section: "At First Sight It Might Appear That a Tax Which Offers Suchmentioning

confidence: 99%

“…First, on a pragmatic level, if a country has a relatively fragmented or unstable financial market, there is no obvious choice for a risk-free rate. 263 Second, it is arguable that the risk-free rate does not necessarily reflect the actual cost of equity for each firm. Leading commentators such as Sørensen and Johnson observe that, "in practice, the ability of the ACE to eliminate the debt bias depends crucially on … whether actual interest rates differ from the notional return chosen to relieve equity".…”

Section: Selecting the Ace Ratementioning

confidence: 99%

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Thin Capitalisation Rules: A Second-Best Solution to the Cross-Border Debt Bias?

Kayis-Kumar

2015

SSRN Journal

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One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance rules which limit tax base erosion from cross-border interest deductions. However, over the same timeframe, innovations to financial instruments have challenged the traditional financial and legal distinctions between debt and equity, which in the cross-border setting has exposed the prevalence of economic inefficiencies in the design of the international tax system.

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Cold war anthropology: Collaborators and victims of the national security state

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No one above suspicion: Talcott parsons under surveillance

Cited by 8 publications

References 4 publications

Discriminação De Cor E Preconceito Racial. Talcott Parsons E Herbert Blumer a Partir Das Relações Raciais Dos Estados Unidos

Discriminação De Cor E Preconceito Racial. Talcott Parsons E Herbert Blumer a Partir Das Relações Raciais Dos Estados Unidos

Thin Capitalisation Rules: A Second-Best Solution to the Cross-Border Debt Bias?

Cold war anthropology: Collaborators and victims of the national security state

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