Literature Works Of Chinua Achebes English Literature Essay

Literature Works Of Chinua Achebes English Literature Essay The literary works of Chinua Achebe basically revolve around issues touching directly or indirectly on cultural traditions, effects of colonization and internal conflicts existing among contemporary Africans. The combination of these and other related elements makes it practically impossible for a given audience to have a good understanding of such elements. It is from this domain that Chinua Achebe tries to innovatively incorporate elements derived from the Igbo society in his writings so as to enable his audiences get a clear image of the subject content. In the analysis of Chinuas literary works, this paper shall explore various issues defining his writing style, common themes in his writings, and possible factors influencing his writings. Introduction Analyzing Chinua Achebes Literature Works The objective of this research paper is to analyze the various literary works of Chinua Achebe and fully investigate the themes, writing styles and possible factors influencing his capability as an individual to write quality arts of literature. The research paper shall begin with a brief description of Chinua Achebe and highlight some of his works in the broad field of African and English literature. Chinualumogu Albert Achebe is a renowned Nigerian-born African writer, usually regarded as the patriarch of Afro-English literature. He was born in 1930 in Ogidi, Nigeria and raised by Christian parents. Presently, Chinua Achebe is a practicing Christian who has distanced himself from the local traditions and culture of his people. Despite his Western education and career as a literature professor in the United States, Chinua Achebe still respects the Igbo culture and does not in any way despise it. This in itself is a sharp contradiction of most African scholars who adopt modern European culture at the expense of their traditions. Over the years, Chinua Achebe has worked as a novelist, poet, essayist, editor and producer (Nigeria Broadcasting Corporation), literature professor (in the United States and Nigeria), political activist and author of many literary works. His writings are widely popular across the globe and have been used in teaching literature in institutions of higher le arning and secondary schools inmost parts of the world (Lyons, 1998). Some of his major literary works include novels (Things fall Apart- 1958, No longer at Ease 1960, Man of the People- 1966, etc), short stories (the Sacrificial Egg and other stories 1962, Girls at War and other stories 1972, etc). Chinua Achebe is also known for his best selling poetry works (Beware, Soul Brother and other poems 1971), essays (the Trouble with Nigeria- 1983, Morning yet on Creation Day- 1975, etc). In as much as the target audience of the above listed works comprise of scholars and adults, Chinua Achebe is also among the pioneer authors of children literature. Common examples of his juvenilia works include Chike and the River 1966, The Drum 1977 and The Flute 1979 (Lyons, 1998). The Major Themes of Chinuas literarily works The story lines in most of his novels revolve around Nigerias colonial period and political unrests in the post-independence country. In most occasions, Chinua Achebe uses his ingenuity to clearly bring out the intended meaning of his writings, by illustrating the impacts of European culture and imperialism on African traditions. This approach is the defining characteristic of his debut novel, Things Fall Apart. However, Achebes novels touch on a wide range of themes for instance the description and illustration of the Nigerian Igbo culture, effects of colonization on African traditions, the relationships between femininity and masculinity, etc. The Theme of Culture and Tradition In most of his literary works, Chinua Achebe makes several attempts to illustrate the interactions of African culture, in this case the Nigerian Igbo and modernity as an effect of British colonization of Nigeria. In his first novel, Things Fall Apart, the introduction of Christian culture in Umuofia village as a result of the arrival of European missionaries is met by sharp resistance and opposition by the locals who strive to defend their local heritage at all costs (Emenyonu, 1991). In Things Fall Apart, the newly created roles of the District Commissioner and magistrate courts are interpreted by the locals as a way of locking them out in major decision making processes of issues directly affecting the community. This in effect acts as a springboard for their opposition to European invasion (Emenyonu, 1991). The interference of local traditions by European culture is further depicted in the novel, Anthills of the Savannah by the character, Sam Okoli, a typical example of a Western educated individual who despises his native traditions. This makes it difficult for him to effectively play the role assigned to him by the author, i.e. the president of Kangan (Gera, 2001). The Theme of Gender (Femininity and Masculinity) The manner in which Chinua Achebe assigns roles to characters in his novels and other writings puts into consideration the individual roles of both men and women, in regard to the norms and expectations of the society. Tracing his origins back to the patriarchal Igbo community where important family decisions are made by the paterfamilias, Chinua tries to incorporate these societal elements in his writings. Looking at it from the traditional angle, Igbo men were polygamous in nature and were allowed to beat up their wives in case of any domestic misunderstanding (Mezu, 2006). This is probably why he depicts Okonkwo in Things Fall Apart as a man with three wives, and with a chauvinistic attitude that his masculinity allegedly overshadows anything feminine around him (Achebe, 1994). On the other hand, he portrays women in his writings as cowards and submissive wives, not allowed to take part in either traditional or modern leadership roles. To minimize the chances of being branded as a sexist chauvinistic author, Chinua Achebe at one point tries to appreciate the role played by women in the society. This is seen in Chapter fourteen of Things Fall Apart in the characterization of Ani and subsequent discussions of Nneka, translated to mean, the supreme mother. In addition, arguments may be put across that the problems and tribulations faced by Okonkwo may be attributed to his attitude toward women through regular mistreatment and offenses made against the feminine gender (Thomson, 2008). In his other novel, Anthills of the Savannah, Chinua Achebe treats women with respect as seen when he portrays Beatrice as an independent city woman fighting for her identity and position in the society. She is presented as a principled iron lady with both feminine and masculine character traits and does not rely on men for survival and security in marriage (Bicknell, 1996). Research Methodology In carrying out this research, various works carried out by critics of Chinua Achebes literary works were explored. These include peer review journals and other scholarly sources. In order to ensure accuracy and consistency, some of his novels such as Things Fall Apart, No Longer at Ease and Arrow of God were studied closely and used at various levels during the analysis. It should however be noted that the methodology followed in developing this research paper exempted some of his works, especially those touching on children stories and associated juvenilias. Factors influencing Chinua Achebes writings Just like any other author, Chinua Achebes quality of writing has been positively influenced by several factors. To start with, he in most cases quotes, paraphrases and/or translates Igbo proverbs, idiomatic expressions, and associated folklore to describe Christian dogmas and European political ideologies. This creativity and innovativeness on his part makes it easy for his target audience (especially that derived from contemporary Africa) to identify with, and understand the context of his work. In addition, Chinuas understanding of African traditions, history, politics and the society at large makes it possible for him to compare European and African cultures before presenting insightful and well thought out novels on the same. The Igbo widely believe that at any given time, no single man or single idea can be regarded as the gospel truth. They believe in accepting corrections and learning from past mistakes and experiences of one another. This attitude of the Igbo is partly responsible for his nature of writing in that he neither portrays fatalistic inevitability nor moral absolutes. This perception is illustrated in the novel Anthills of the Savannah, when Ikem, one of its characters accepts the fact that everyone has to accommodate opinions of other people in order to live in harmony (Mezu, 2006) Arguments may also be put across that the kind of education received by Chinua Achebe from early childhood to graduation is partly responsible for sharpening his writing skills (enotes.com, 2010). At a tender age, Chinua the Church Mission Society School before joining Umuahias government college for further studies. He then joined the Ibadan University College, a constituent college of the University of London where he majored in English literature. This educational background makes it possible for Chinua Achebe to contribute in arguments touching directly on Christian doctrines, local politics and European affairs. His understanding of both African and European cultural traditions makes him better placed to critically analyze a broad spectrum of issues revolving around race, religion, colonialism, academics and traditions. This has the general effect of minimizing biasness, prejudice and fixed mindsets in most of his writings. His works of literature therefore discusses various iss ues using diverse cultural approaches, making them acceptable to various audiences across the globe. In one way or another, Chinua Achebes attitude towards the universality of human nature and active involvement in Nigerian politics (at one time served as the vice president of Peoples Redemption Party in the early 1980s) also influenced his writings, making them to extend beyond the Nigerian borders and also beyond the political, sociological and anthropological concerns of the post-independence Africa. He also attempts to invert the existing stereotypes and mindsets held by most westerners. Previously, most European literature work and narratives e.g. those composed by Doris Lessing and Alan Paton presented Africa as continent faced by droughts, famine and constant turmoil. It is from this domain that Chinuas work unearths the myths and misrepresentations of Africa (Lyons, 1998). Achebes writing Style In his novels and short stories, Chinua Achebe incorporates various elements of oral literature at different levels so as to make his works interesting and appealing to the readers. Being a Nigerian Igbo by birth, he intertwines the oral traditions, folk tales and related narratives of his ethnic community into most of his books. A case example is the inclusion of the folk tale- the Sky and the Earth in his 1958 novel Things Fall Apart. Other than making the story line appealing, oral traditions in this case help in making it easier for his target audience to understand and/or interpret various themes of his novels/books. By way of example, the narrative on the Sky and the Earth is used by the author to emphasize on the theme relating various aspects of masculinity and femininity. This is seen when Nwoye, one of the characters in Things Fall Apart brands such tales as women stories to avoid being associated with femininity. This is despite the fact that he does like the narratives bu t only fears the wrath of his father (Ezenwa, 1997). Other than folk tales and oral narratives, Chinua Achebe widely uses proverbs, idioms and similes derived from the Igbo ethnic community so as to enable his audience and readers to make sound judgment of the community. This is portrayed in his books, especially the Arrow of God and Things Fall Apart, where Nwaka and Obierika are respectively regarded as great orators of their time (Egejuru, 1996). In addition, use of folk songs and traditional dancing is a common characteristic of his writing style. In the novel, No Longer at Ease 1960, women are at one point heard singing the Igbos Song of the Heart for Obi. In Things Fall Apart, a comparison of songs sung by the Igbo and Christian missionaries reveals a sharp contrast between the two (Achebe, 1994, pp 135 146). In summary, extensive use of oral traditions in his works is intended for emphasizing on the morals and relevance of cultural traditions to the modern society. Chinua Achebes other main writing style is depicted by his mastery and extensive use of English literature. His choice to use the English language in his works is in itself ironic based on the fact that he was an opponent of the colonization process and any elements of neo-colonization. In order to reach most people across the multi- ethnic Nigeria and other parts of the world, he had to use English, which by then was regarded as the post-independence Nigerias national language. His mastery of the English language made it easier for Chinua Achebe to alter the English syntax, idiom and usage, giving it a completely new African approach to help him in translating and accommodating African ideas with no English equivalents (Ogbaa, 1999). Conclusion In most of his writings, Chinua Achebe uses various literature tools such as symbolism, imagery, metaphors, language mastery and traditions of the Igbo people to illustrate real life situations of the typical Africans, and possible factors responsible for the erosion of African heritage. The quality of his writings and presentation of well thought out ideas has made it difficult for most people to criticize his novels, short stories and poetry. This may also be attributed to the fact that most critics drawn from outside Africa do not have a clear understanding of the African culture, making their criticism limited to the themes and writing styles of Chinua Achebes literary works. For any individual interested in pursuing his/her studies or career in the line of African or English literature, close studies and analysis of Chinua Achebes wide range of literary works may be used in laying a strong foundation in ones understanding of literature tools such as symbolism, imagery, oral narratives, poetry, essay writing, etc. If his works are properly utilized, it may be used in expanding ones horizon both professionally and academically, extending beyond the curriculums taught in schools and institutions of higher learning. It is also from this domain that most of Chinua Achebes literally works have been incorporated into university literature curriculums in most parts of the world.

Baboons :: essays papers

Baboons Baboons belong to the Old World monkey family, Cercopithecidae. They are found in Africa, south of the Sahara as well as in the Saudi Arabia desert (Class Notes 6/12/01). There are five subspecies of baboons including the hamadryas, the Guinea, the yellow, the chacma, and the olive baboons. BABOONS AND THEIR HABITAT The baboon is the most widespread primate in Africa. Well-known for their remarkable ability to adapt, baboons can be found in a variety of habitats, ranging from semi-desert to rainforest, and from coastal areas to mountains. Their adaptability also extends to their feeding habits — baboons will eat just about anything. The baboon's diet includes a wide variety of plants, of which they eat every part: leaves, fruit, buds, flowers, roots, bulbs, tubers, seeds, shoots, bark and even sap. As for meat, these resourceful monkeys will eat insects, shellfish, small reptiles and amphibians, rodents, birds, fish, eggs and even young antelope or livestock. Several kinds of baboons live in Africa and southwestern Arabia. These include the hamadryas baboon, which lives on plains and rocky hills of Saudi Arabia, Yemen, and eastern Africa near the Red Sea, and the chacma baboon, which inhabits rocky regions and open woodlands in southern Africa. Olive baboons inhabit the Kekopey cattle ranch located near the town of Gilgil, Kenya. â€Å"The central part of the ranch consists of open grassland studded with occasional patches of bushy shrub, scattered thornbush, and small groves of giant fever trees† (Smuts 17). They eat a wide variety of foods including insects, flowers, leaves, fruits of bushes and herbs, and most significant of all, the grass itself. â€Å"Baboons eat the green blades of grass during the rainy seasons and dig for corms-the underground storage organ of sedge grasses-when the ranch is dry† (Smuts 17-18). They can carry food in pouches inside their cheeks. Probably the most serious predators of baboons are the large carnivores such as cheetahs and leopards. Baboons live mostly on the ground but sleep in such places as trees or cliffs. â€Å"Throughout Africa baboons achieve some protection from nocturnal predators by sleeping in tall trees or on cliffs (Smuts 19). Usually each troop sleeps on a different cliff, but occasionally two troops will share a single sleeping site. In addition to the predators previously mentioned, baboons share their range with antelope as well as other large mammals including zebra, warthog, jackals, and African buffalo.

Current Event on Political Contention: Bush Winning the Political War by Vennochi Essay

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Essay on Egyptian Culture - 1421 Words

Culture in Egypt is rich and deep. Having one of the oldest cultures dating back to before the pharaohs; Egypt’s culture is well developed and distinctive. With a religious cultured background, Egypt is developing rapidly into a restructured culture, combining old with new. An overview shows a complex structured culture built on many influences. Humanity builds around culture and is a complex system that is difficult to define due to many factors. Webster dictionary defines culture as â€Å"the integrated pattern of human knowledge, belief, and behavior that depends upon the capacity for learning and transmitting knowledge to succeeding generations† (Web). A great many things can define a culture. Five of the major†¦show more content†¦Egypt has become modern in contrast to nations around the country as a necessity to survive due to limited resources for food and certain supplies. Egypt has always been a complex country full of an extensive and profound culture spanning thousands of years. The general geography of Egypt is distinctive. A quick look physical natural features and civilian communications will assist partly in understanding Egypt and its development. Egypt consists of a large desert, fertile areas of land, and urbanized areas. The government, due to the limited fertile land, utilizes farming limitation and control. The windblown sand has reclaimed some of the fertilized land and required action to build a dam to regain some land back. Urbanization has taken over part of the fertilized land resulting in even less land to farm on. Because of pesticides and sewage, water pollution has become a problem. With concern of the ecological aspects of the country, the most important areas in Egypt are the fertile land around the Nile River, the dam, and along the Mediterranean coast as well as the oil fields found throughout the country. 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The Revolution Of Apple Inc. - 2962 Words

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Capital Taxation And Development Samples †MyAssignmenthelp.com

Question: Discuss about the Capital Taxation And Development. Answer: The term taxation means the compulsory money that is collected by the levying authorities, mainly by the government. The term is applicable to the involuntary levies, from the income to the other gains in the capital to the estate taxes. The taxation is quite different from the other forms of the payment such as the market exchange and other services. The government collects the taxation through explicit and implicit manner or threat of force. The taxation is different from the protection racket and the extortion because the institute on which is imposed is a government, not private (Auerbach Hassett, 2015). The tax system varies from place to place, countries to countries. In the recent situations, the taxation occurs both in the physical asset like the property, events and the sale transactions. The formulation of the tax is one the vital thing and issues in the political circles. The taxation is the principle where the government is raising the revenue. Without the taxation, the government wasn't able to circulate the laws properly and face problems in the export and import of the products. So the taxation is important to deliver the products or the public goods and services to the various communities (Basu, et al., 2014). There are various ways government can raise the revenue like; they can charge the fees for the rendering services and also for granting the license impose fines amount for the breaches of the laws and generate new laws and rules for various assets and investments (Besley Persson, 2013). Taxes are the special systems that are imposed on the communities. The taxation laws are described as the body of the laws that helps to govern the liabilities of a person and the organization to pay the tax. It covers the entire rule and establishes the tax base and incidence of the tax. Australia has the vast body of the taxation law (Bick Fuchs-Schndeln, 2017). The primary source of the country is to find the thousands of pages of the tax legislation that are enacted by the commonwealth, the territory parliaments, and the state. Overall calculation of the net capital loss or gain for this year The Australia's taxation laws are operated by the commonwealth constitution and the international treaties that include the Double tax agreements (DTAs) entered into the foreign countries. The taxation is extremely important and useful for various study and challenges of the society because of the voluminous nature as well as due to the technical complexities. From the last years, it was observed that Eric has taken several attempts to solicit some asserts (Chen, Wang Yang, 2014). According to the question, it was assumed that he had those assets since a year. The taxability of the capital increases when the selling price of the assets increased from the base cost, according to the Dowell, 2013 (Dowell, 2013). The indexation cost will not be valid to the Eric as he had not reserved asserts for more than a year. Assets:Asserts are brought by the customers for their personal fun and use that doesn't include the collectibles. These assets are again sold to some other person; the taxability doesn't arouse when the acquisition costs of assets are less than $10000. According to the question, Eric has acquired the personal asserts (Farhi Gabaix, 2015). The first item that he has acquired is the sound system for the home which has the acquisition cost $12000. The second assert that was with the Eric is the share of the company which has the acquisition less than the previous one that is $5000. Asserts that are brought by the Eric for his enjoyment and fun doesn't include the taxability of gain capital as the procurement cost of assert is less than or may be equal to the $500. Depending on this information, the collectibles are captured by the Eric. The very first assert that was captured by the Eric is the painting which has an acquisition cost of $9000. The second assert is the antique chair that has an acquisition cost $3000. The final assert is the antique vase having an acquisition of $2000 respectively (Farhi Werning, 2013). Based on the entire discussion, the following has been formulated that are used to compute the gain or capital of the respective assets. Estimation of Capital Particulars Cost Base of Assets Capital Proceeds of Assets Net Capital Gain/ (Net Capital Loss) Antique Vases 2,000 3000 1000 Gain Antique Chairs 3,000 1000 (2000) Loss Painting of the assert 9,000 1000 (8000) Loss Shares that are listed in the company 5,000 20000 15000 Gain Sound system for home 12,000 11000 (1000) Loss Net Capital Gain/Loss 5000 Gain Some important notes: Asserts that are acquired for more than a year for any personal use, the taxation of the capital is applicable in such cases. The taxability is applicable for the collectibles that are acquired and cost more than $500. The capital losses for the whole year have been set with the necessary net value of gain or loss. Loan to Brain Brian has suggested a new system to the employees where he was offering loan for three years with one percent of interest on monthly basis. Due to this idea of $1 million, many came to open their account and to get the benefits of the loans that were offered by the Brian to his employees. He was offering the interest rate less than the market rate of the interest. Apart from this, to compute the taxability of these types of benefits, the rate of the statutory interest should be taken into consideration (Guner, Kaygusuz Ventura, 2014). According to the question, the rate of interest of the statutory will be 5.65% as the loan was offered on the 1st April of 2016. In Step 1, In this case, the loan benefits will be calculated after the removing the rule. The interests of the loan are based on the actual rate of the interest which should be subtracted from the loan that is based on eth statutory rate of the interest. The interest that are based on the statutory interest= $1000000*5.65%= $56,500.Interest that are based on the actual interest= $1000000 * 1% = $10000. The taxation is different in both the case, that is $56,500 - $10,000 = $46,500. In step 2, Brian should follow the next step carefully. He needs to calculate the statutory interest rate after accepting the amount to be real and payable. The rate of interest is $1000000 * 5.65% = $56,500 (Kleven, Landais Saez, 2013). Coming to 3rd Step, from the entire percent, forty percent was used in the utilization of the meeting for the future, where Brian has computed the tax-deductible cost (manually) that is $56,500 * 40% = $22,600. AS per step 4, out of the entire loan amount, forty percent was used in the meeting for the future by Brian (real amount) that is $10000 * 40% = $4,000. In step 4, apart from the above steps, the real amount is now calculated in this step from the manual figure in order to arrive at the conclusion. Therefore, $22,600 - $4,000 = $18,600. In Final step, the final amount should be calculated by deducting the amount from the step 1 after determining the amount till step 5.Therefore, $46,500 - $18,600 = $27,900 (McDaniel, Repetti Ring, 2014). However, if there is any system of repayment of these loans before the termination period, then instead of the usual repayment system, the deemed period of the loan will be assumed from where the interest has been started or become payable, respectively (Mellon, 2016). Apart from all these, the obligation is on the part of the repay mode of the interests, then in such cases, the computation should be done in a similar manner like the actual interest rate which is considered as zero (Miller Oats, 2016). About Jack and Jill Loan Jack and Jill both have agreed to borrow the money for their rent house where the jack was capable of receiving the 10% of the profit, whereas the Jill was supposed to get 90% of the profit from their entire property. As per the written agreement in between the jack and Jill, in case of any loss in the property, jack has to bear the full loss that is 100%. In the last year, they have sustained a loss of $1000 which was completely paid by the jack without any obligation of the loss on the Jill (Piketty Saez, 2013). The loss created a set off on the other forms of the incomes of the Jack which will determine the net profit or loss for the entire year. Apart from this option, he has one more option that is to carry forward the entire loss for the following year. Whenever Jack is facing is any type of loss, and then he has right to borne the total amount and can carry forward the same amount in the upcoming years in order to maintain the net income or loss of amount (Tanzi, 2014). In the second case, if there is any gain then the amount will be divided between the jack and Jill in the ratio 10:90. In these cases, jack has the full right to set off the entire loss of $1000 which has come after selling the property. Therefore, from the entire discussion, it was cleared that jack was able to bear the losses that have occurred in the previous year and he is gaining the amount in the present year after selling the property (Rothschild Scheuer, 2016). It was concluded that, if Jack didn't have any gain in the recent year then he has to carry the entire loss without any involvement of the Jill. So, this process has helped the Jill to stay away from the taxation affects where the jack was only supposed to bear the loss of the books (Tanzi, 2014). Legal Plan According to the law, every individual has the power to the legal plans and strategies that help them to decrease the total income at the last of the every year, according to the case study of the IRC v Duke of Westminster [1936] AC 1 (Miller Oats, 2016). After going through the case, it was cleared that every individual has the right to utilize the right and benefits that are attached to the total income. In familiar terms, the rights are only valid when they are used in a fair manner and correct methods are applied to it which is supposed to reduce the cost of the income and the tax values at the end of the year. The following principles are classified from the above case study: Principles 1: The complete authority has been given to the individual to use the strategic methods and plans to reduce the total income by managing their own accounts (Chen, Wang Yang, 2014). Principles 2: No extra taxes will be implemented if the process will be followed in a relevant manner without any illegal means and methods. Principles 3: When the individual follows the fairway to reduce their amount and tax rate, then they will not be forced to pay the extra tax rate in the near future. The point number is valid until any new law is implemented in the country. The ideology is different from each other and varies from the previous one. The main aim of these rules has huge significance in the current situation in various manners (Kleven, Landais Saez, 2013). The rules are quite true and relevant for the surrounding as they are capable of preventing the organization from extra accounts an advantage. Apart from this, the rule also offers the legal power to the business authorities in a simple manner. For an example, when a business is facing huge losses in a particular year that address its obligations, then in such cases, they have the chance to change the balance sheets and the amount and can prepare the new one with the fixed assets and their values (Bick Fuchs-Schndeln, 2017). In some cases, the business didn't provide the relevant documents but still, they can proceed further. But certain restrictions are applicable to them. They should not follow any illegal path to achieve so. Combining the entire discussion, it is cleared that the organization has to operate in a fair manner to achieve the target and should follow the laws and its procedure. Land Problem of Bill In this scenario, Bill has a piece of land which he has thought of using it for the grazing purpose of the sheep. In order to fulfill his desire, the entire land needs to be cleared as trees were present over there. Therefore, he has hired a logging company to clear the land. The company has charged him $1000 per every 100 meters of the timber. But here the main question arises, that is whether the tax is applicable on the logging company for the entire amount (Farhi Gabaix, 2015). According to the given situation, there are no facts on the receipts that are received from the firm which is considered as the revenue object or may not be considered as an object. The highest degree of uncertainty proves that the rules which are related to the capital gains are not applicable to Bill's recent situation (Farhi Gabaix, 2015). When the Bill is investing a total amount of the $50000 to the logging company for the removal of the trees to get the timbers, then the same amount completely comes to Bill's hand as a capital receipt. This happens due to reason where the total amount is considered as the lump sum and there is no other recurring receipt for it. Again, the transaction that has occurred provides the right to the particular authority to remove the trees from the respective lands. So, after the entire scenario, the case was considered as the lump sum receipt as well as the total capital receipt. Hence, the taxation of the capital is in the hands of the Bill (Bick Fuchs-Schndeln, 2017). So in the above two scenarios, the value of the invested money has a huge significance on the laws of the taxation. The two cases are completely different. In the very first case, the receipt is in the hands of the Bill and is recurring whereas in the second case, the receipt is in the hands of the bill but that is not recurring that provides the right to receive the payments from the logging of the trees in the further situations. He will get the same receipt in a bigger one and that will be considered as the one-time receipt (Besley Persson, 2013). These are considered as the one-time receipt because, when they are removed from the land, it will take more time to again grow the trees on the same piece of the land. So, in the next situation, Bill is getting enough amount of money from the opposite side. This act is considered a lump sum by selling assets. When one party sells the product to the other party, then the same receipt is considered as well as the taxation. When it was ob served that the first case didn't attract any tax gain, then it should treat as a normal tax and no capital gain. References Auerbach, A.J. and Hassett, K., 2015. Capital taxation in the twenty-first century.The American Economic Review,105(5), pp.38-42. Basu, S., Vellakkal, S., Agrawal, S., Stuckler, D., Popkin, B. and Ebrahim, S., 2014. Averting obesity and type 2 diabetes in India through sugar-sweetened beverage taxation: an economic-epidemiologic modeling study.PLoS medicine,11(1), p.e1001582. Besley, T.J. and Persson, T., 2013. Taxation and development. Bick, A. and Fuchs-Schndeln, N., 2017. Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply.American Economic Review,107(5), pp.100-104. Chen, Q., Wang, Y. and Yang, C.L., 2014.Taxation under Autocracy: Theory and Evidence from Late Imperial China(No. 2014-03). School of Economics, Shandong University. Dowell, S., 2013.History of Taxation and Taxes in England(Vol. 1). Routledge. Farhi, E. and Gabaix, X., 2015.Optimal taxation with behavioral agents(No. w21524). National Bureau of Economic Research. Farhi, E. and Werning, I., 2013. Insurance and taxation over the life cycle.Review of Economic Studies,80(2), pp.596-635. Guner, N., Kaygusuz, R. and Ventura, G., 2014. Income taxation of US households: Facts and parametric estimates.Review of Economic Dynamics,17(4), pp.559-581. Kleven, H.J., Landais, C. and Saez, E., 2013. Taxation and international migration of superstars: Evidence from the European football market.The American Economic Review,103(5), pp.1892-1924. McDaniel, P.R., Repetti, J.R. and Ring, D.M., 2014.Introduction to United States international taxation. Wolters Kluwer Law Business. Mellon, A.W., 2016.Taxation: the peoples business. Pickle Partners Publishing. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Piketty, T. and Saez, E., 2013. A theory of optimal inheritance taxation.Econometrica,81(5), pp.1851-1886. Rothschild, C. and Scheuer, F., 2016. Optimal taxation with rent-seeking.The Review of Economic Studies,83(3), pp.1225-1262. Tanzi, V., 2014. Inflation, indexation and interest income taxation.PSL Quarterly Review,29(116).