335 Socialism and related systems: EI3b
335.02 Utopian systems and schools: EI3b(QE5) – TF5
335.1 Systems of English origin: [This is not a logical way of subdividing, though works if necessary could be classified as EI3b – TT – N1cgr It is better to classify works on the theory of socialism as EI3b – TTyyy ]
[Note Dewey repeats Utopian Socialism here.]
Fabian, Guild, Owenism (latter as subset of utopian) Link Utopian to TT
335.2 Systems of French origin: [Same comment as above.]
Saint-Simonism, Fourierism
335.3 Systems of American origin [same comment as above]
335.4 Marxian systems: EI3b – TT (Cutter)
335.401 Philosophy of: EI3b – TT (Cutter) – TF5 [philosophy of a theory]
[Dewey also has 335.41, philosophical foundations.]
Subdivides by time period.
Subdivides by concern: ownership: EI3b – TT (Cutter) – TF5 (EI1)
Class struggle: (SOC ↔rx SOC) – TT (Cutter) – TF5
Dialectical materialism
Historical materialism:
Labor theory of value: EI3b – TT (Cutter) ((SO → EO) → EI7a(EO))
335.42 Marxian systems; 335.43 Communism: [Note these are quite different from theories, though Dewey intermingles these. The thoughts of Trotsky, Guevara Mao, and Tito should be classed as theories as above] EI3b ()
Subdivide by country, sometimes also by time period: EI3b (N1yyy) or EI3b (N1yyy + N2yyy)
335.47 Comparative studies: EI3b ~ EI3a (or EI3c or EI1d)
335.4 Democratic socialism: EI3b (PI2g)
335.6 Fascism: PL7 The impact on economic output: PL7 → EO [For fascism it is best to treat it as a political ideology – Dewey separates economic from political works – but we can easily code for economic implications of this ideology.]
335.7 Christian socialism: EI3b (CR1c)
335.82 Syndicalism: EI3b (PI4 (SO0))
335.83 Anarchism: PL8 [See note for fascism above.]
336 Public finance: PI2a ↔rp
336.006 01 International organizations: (PI2aa ↔rp)
336.01 Distinguishes by level of government:
336.012 Public finance at national level: PI2ac ↔rp
Subdivided by continents, regions: (PI2ac ↔rp) > N1yyy
336.013 Public finance at state/provincial level: PI2ae ↔rp
Likewise subdivided by region etc. including country
336.014 Public finance at local level: PI2af ↔rp
Likewise subdivided by place, including states
336.02 Revenue: PI2a ←rp
Again subdivided by place, also by time period
336.091 6 Associations of sovereign states: PI4 (PI1)
336.091 62 League of Nations: (PI4 (PI1)) (Cutter)
336.091 63 United Nations: (PI4 (PI1)) (Cutter)
336.091 68 Regional associations: PI4b (PI1)
336.093 Ancient world: add – N2j [specify centuries]
336.1 and .2 Specific forms of revenue: PI2a ←rp ()
336.12 Commercial revenues from land: PI2a ←rp (N1)
336.15 Commercial revenues from deposits, investments, loans: PI2a ←rp (EO6) or (EO7) [Profits or loans]
336.16 Administrative revenues: PI2a ←rp (PI2f)
336.17 Revenues from lotteries: PI2a ←rp (GM0 ↔rp) [Gambling more generally]
336.18 Inter and intra-governmental: PI2a ←rp PI2a
336.182 Reparations and war loans: (PI2a ←rp PI2a) (PI1 ↔rsgm PI1)
336.188 International grants: PI1 → PI1
336.19 Revenues from public industries and services: PI2a ←rp (EO9)
336.2 Taxes: PI2a ←rp [default case]
336.201 By level of government: as above for public finance, with subdivisions for place and time period.
336.205 Tax reform: →gt PI3 / (PI2a ←rp)
336.206 Provisions that allow tax avoidance: (→rp PI2a) ←ga PI3 [similar notation to tax shelters above]
336.207 Business taxes: PI2a ←rp EI1
336.22 Real property taxes: PI2a ←rp EI1 (N1)
336.222 Rates and assessment: #(PI2a ←p EI1 (N1))
Assessment: ((PI2a ←rp EI1 (N1)) ←ie
336.225 Specific kinds of property: Change N1 in above to N1 (NB1) etc.
336.23 Personal property taxes: PI2a ←rp EI1 (NB2) [tax on home-owner]
[makes more sense to distinguish by type of property than type of owner]
336.24 Income tax: (PI2a ←rp) (EO)
[Note: Dewey includes taxes on wealth here; these would be PI2a ←p (EO ~EI1)]
336.241 5 Reform of: add ← PI3
336.241 6 Provisions that allow avoidance: ((→rp PI2a) (EO)) ←ga PI3
336.241 7 Taxes on business income: PI2a ←rp EO (EI1)
336.242 Personal income taxes: PI2a ←rp EO (I)
As above for reform, provisions that allow avoidance.
336.242 2 Income from wages: PI2a ←rp EO5
336.242 3 Self-employment income: PI2a ←rp EO (EI1e) or (EI1b for partnership) [Note that Dewey codes individual versus corporate profits quite distinctly.]
336.242 4 Capital gains: PI2a ←rp (EO9 / EO2 – EI7a)↑
336.242 6 Interest income: PI2a ←rp EO7
336.243 Corporate taxes: PI2a ←rp EO (EI1a)
336.243 2 Excess and undistributed profits tax: PI2a ←rp (EO6 (EI1a))(QE2QC7)
336.249 Social security tax: (PI2a ←rp) →rp EO5 (SOa + SD)
336.25 Poll taxes: PI2a ←rp I
336.26 Customs (tariffs) PI2a ←rp EO4
336.263 On exports: PI2a ←rp EO4e
336.264 On imports: PI2a ←rp EO4i
336.265 Import tax schedules: Add – PI7a
Subdivide by type of good:
336.271 3 Sales tax: PI2a ←rp (→rp EO9)
336.271 4 Value added tax PI2a ←rp EO9 [tax on output in general]
336.271 6 severance tax: (PI2a ←rp)(#SO0↓)
336.272 Stamp tax and revenue tax: PI2a ←rp PI2f [very similar to administrative revenue above.]
336.276 Death and gift taxes: PI2a ←rp HM
336.278 Taxes on specific products: PI2a ←rp EO9yyy
336.29 Principles of taxation: (PI2a ←rp) – TTyyy or – TF5
336.293 Kinds of rate: (PI2a ←rp) – PI3 [good enough? ; can be combined with – Ttyyy or TF5]
336.294 Incidence: #(PI2a ←rp)
336.3 Public debt and expenditures: Σ(EI5c →rp PI2a); PI2a →rp
336.31 Government securities: PI2a – EI5c
336.34 Public debt: Σ(EI5c →rp PI2a)
Subdivide by government level as above
Then by region etc.
336.343 5 International public debt (owed to another nation): Σ(EI5c (PI1) →rp PI2a)
336.344 Flotation of government securities: →gc (PI2a – EI5d)
336.345 Debt limits: # Σ(EI5c →rp PI2a) – PI3
336.36 Debt management: Σ(EI5c →rp PI2a) – SO3
336.363 Repayment of debt: PI2a →rp Σ(EI5c →rp PI2a)
336.368 Repudiation of debt: PI2a →gc Σ(EI5c →rp PI2a)
336.39 Public expenditures: PI2a →rp [particular types of expenditure are classed in various places; our notation allows these to be found easily.]
336.4 to .9 Public finance by locality: (PI2a ↔rp) > N1yyy