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The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.

The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.

The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.

The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.

This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.

The importance of family firms for the development of capitalism, both past and present, has in recent years become widely recognized. Today there is a fast increasing body of literature about forms of family business and variations in family capitalism. Despite this new interest, few of these studies have made the family itself the focus of enquiry – and how different types of family structures and cultural traditions may influence the strategies and development of the family firm. Such connections are explored by comparing and discussing two cases of family firms and their history, set in Norway and Italy, respectively. It is argued that these two cases may be seen as examples of quite different ‘modes of familism’, with different implications for the running of an economic enterprise. These differences concern, first and foremost, cultural conceptions of gender, forms of inheritance, and the role of marriage in constituting the family firm.

The paper explores the potentialities for accounting research on the household, individual and family. It is suggested that the home has not been construed in accounting as an arena worthy of academic study due to the preoccupation with concerns in the glamorised and professional world of the “public”. Yet, the social and behavioural implications of the practice of accounting in the home are potentially as profound as they are in institutions which inhabit the public domain. The paper presents a series of vignettes of the manner in which issues pertaining to accounting and accountability have engaged practitioners in other disciplines. It attempts to reveal interfaces between accountants and students of the home drawn from history, law, personal finance, economics and statistics, and sociology. Argues that the accounting academy has a significant contribution to make in the “explosion” of research activity on household‐family systems in their contemporary and historical perspectives. Such participation would also enrich our understanding of accounting as a social and institutional practice.

Inheritance practice and rules are important keys to understanding the property rights of any rural society. This is especially true for Swedish rural society, traditionally predominated by freeholders. Freeholders, unlike tenants, owned their own farms. This means among other things that their children had the right of inheritance to the landed property.

We provide the first comprehensive documentation of enactment by U.S. states of two types of Acts removing married women's legal impediments in the economic sphere: the Married Women's Property Acts (MWPAs) and the Earnings Acts (EAs). We identify MWPAs that granted married women the right to own and control real and personal property, and Earnings Acts that granted married women the right to own and control their market earnings. Such Acts were passed by most states between 1850 and 1920, and were critical in weakening the patriarchal common-law doctrine of coverture. Scholars studying the Acts’ causes and consequences have used different enactment dates. We describe a three-step method for determining accurate dates of passage, apply that method to the contiguous 48 states, uncover dates not listed in previous studies, and show how our dates differ from the present published lists. We also show how enactment varied across regions, and across states with different marital property regimes. We relate Act timing to social changes occurring at those times, such as women's suffrage group organizing and the passage of compulsory schooling laws. We hope that our investigation will inform future empirical study of these important legal changes.

This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific lens: A married woman's legal capacity to initiate and obtain divorce without the husband's consent. Building on the works of Stein Rokkan and Reinhard Bendix on the expansion of citizenship to the ‘lower classes’, it is argued that amendments in divorce law by introducing in-court divorce for women, in addition to out-of-court divorce, is a significant institutional change that extends legal equality between men and women. The introduction of in-court divorce expands female citizenship by bolstering woman's juridical autonomy and capacity in state law. Changes in divorce laws are thus part of state centralization by means of standardizing rules that regulate family law through public administrative institutions rather than religious organizations. Two questions are addressed: First, how did amendments in divorce laws occur after independence? Second, in which ways did women's bolstered legal capacity in divorce have a spill over effect on reforms in other patriarchal state laws? Based on observations on sequences of change in four states in North Africa, it is argued that amendments that equalize between men and women in divorce should be seen as a key driver for reforms in other state laws, that reduce legal inequality between male and female citizens. In all four states, women's citizenship was extended in nationality law and criminal law after amendments in divorce law gave women unilateral legal power to exit a marital relationship.

Our purpose is to explore the case of divorce in family business from a legal perspective and highlight the problems of applying family law in the family business context.

We rely on legal analysis and interviews with estate distribution executors to discuss problems with the legal rules and how they are practiced.

Our findings show that the law is ill fitted to the situation where there is a family business included in the division of marital property. In divorce, family law dictates the division of marital property and the family business is reduced to an asset to be divided like any other. Critical issues are identified and elaborated.

Divorce and other disruptions to the family system should be considered in family business consultancy among other threats to the business. The legal perspective on divorce in the family business offered here primarily concerns ownership issues. The impact of divorce on management is equally in need of exploration, which is our suggestion for further studies.

Our paper illuminates in which ways the business is hampered from divorcing owners and discuss critical issues with applying family law in a family business context.

New light is shed on the practical problems of interpreting family law in a family business context advancing our understanding of family aspects in family business management.

The purpose of this article is to classify and study the features of the types of non-standard marriages existing in Russia (de facto, sham, same-sex marriages), in order to adjust their legal regulation by the state.

The authors of the article examined the theoretical and practical problems of state recognition and regulation of non-standard marriages not recognized by the state, and justified a new strategy of support (in the case of de facto marriages) or counteraction (in the case of sham marriages) of these social phenomena by the state and law. In the light of the negative attitude of Russian citizens to same-sex marriages, the possibility of their support in the future is justified.

Having studied three types of non-standard marriages, the authors substantiate the need for a different approach of the state to further legal regulation of these social phenomena. It is proved, that in relation to same-sex marriages, the existing non-recognition and negative attitude of the legislator and society in Russia to their legalization will last until the attitude towards sexual minorities in general, changes in Russian society. De facto marriages should be introduced into the legal field, they should be given a normative definition and outline the general legal framework of the rights of de facto spouses and their children. As for sham marriages, it is proposed to consider the lack of intention to create a family and the selfish interest to be their main features pursued by one or both spouses entering into a sham marriage.

The originality and value of the research is stipulated by the consideration of the legal regulation of marriage and family issues in the historical context of the development of the Russian state, as well as the evolution of ideas about morality in Russian society. The changing attitude of society towards de facto marriages, the increase in the number of unregistered married couples indicates the transformation of the moral values of young people and the need for the state to promote the legal protection of such married couples without trying to prohibit or restrict them. Existing approaches to the legal regulation of sham marriages require adjustments, including incorporating the notion of “fictitious divorce” in family legislation.

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.

This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.

In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.

Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.