Splitting the Welfare State: The Czech and Slovak Cases
JLJURING their modern history, Slovaks and Czechs lived in a common state twice: in the Austro-Hungarian empire and, after World War I, in Czechoslovakia (with the exception of the World War II period). Both these cohabitations had an influence on shaping all facets of their societal life. Along with other scholars (Gotting, 1994, p. 21) we believe that we now face both a unique research challenge, as well as an opportunity, given to us by the split-up of Czechoslovakia into two independent states the Czech Republic and the Slovak Republic while still in the process of an unprecedented political and economic transformation. We also believe that these processes may be understood as a natural social experiment. By studying them we would like to test
In examining the treatment of families v. individual taxpayers under the tax systems of five different countries, Louise Dulude begins by tracing each system's political and historical evolution. She provides criteria for an ideal choice of tax unit against which the existing five systems are measured and reviews the political and philosophical rationales preventing adoption of this ideal. This article is available in Osgoode Hall Law Journal: http://digitalcommons.osgoode.yorku.ca/ohlj/vol23/iss1/3 TAXATION OF THE SPOUSES: A COMPARISON OF CANADIAN, AMERICAN, BRITISH, FRENCH AND SWEDISH LAW