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Grand ducal family of Luxembourg

The grand ducal family of Luxembourg constitutes the House of Luxembourg-Nassau, headed by the sovereign grand duke, and in which the throne of the grand duchy is hereditary. It consists of heirs and descendants of the House of Nassau-Weilburg, whose sovereign territories passed cognatically from the House of Nassau to the House of Bourbon-Parma, itself a branch of the Spanish royal house which is agnatically a cadet branch of the House of Capet that originated in France, itself a derivative dynasty from the Robertians and the founding house of the Capetian dynasty.

History
In 1443 the last member of the senior branch of the House of Luxemburg, Duchess Elisabeth, sold the Duchy of Luxembourg to Duke Philip the Good of Burgundy, a prince of the French House of Valois. In 1477 the duchy passed by marriage of Philip's granddaughter, Mary of Burgundy, to Archduke Maximilian I of Austria of the House of Habsburg. Luxembourg was one of the fiefdoms in the former Burgundian Netherlands which Maximilian and Mary's grandson, Emperor Charles V, combined into an integral union, the Seventeen Provinces, by issuing the Pragmatic Sanction of 1549. The southern Netherlands remained part of the Habsburg Empire, first held by the Spanish branch and then by the Austrian line, until 1794 when French revolutionaries replaced Habsburg rule with French hegemony until the defeat of Napoleon.

Luxembourg's territories, centering on the ancestral castle, were captured from occupying French forces in the first stages of the fall of Napoleon. Some were eventually ceded to William VI of Nassau, Prince of Orange, who had been declared Sovereign Prince of the Netherlands in 1813, by his cousin King Frederick William III of Prussia who annexed other territories which had been held by princes of the various branches of the House of Nassau. The Great Powers agreed at the Congress of Vienna in 1815 to re-constitute and elevate Luxembourg into a grand duchy, to be hereditary in the male line of the entire House of Nassau, beginning with the Prince of Orange, who was simultaneously but separately recognised as King of the Netherlands.

Thus William I of the Netherlands ascended the grand ducal throne as the first grand duke of Luxemburg. When the male line of the House of Orange-Nassau became extinct in 1890, the crown of the Netherlands went to his descendant, Wilhelmina of Orange-Nassau, but the crown of Luxembourg continued in the male line, devolving upon the head of the only surviving branch of the House of Nassau, ex-Duke Adolf of Nassau-Weilburg. His son, Guillaume IV (reigned 1905–1912), left no sons and was succeeded by his daughters, Marie-Adélaïde and then by Charlotte (reigned 1919–1964). Her descendants (from her marriage to Prince Felix of Bourbon-Parma) comprise the Grand Ducal House in the 21st century.

Titulature
The monarch bears the style of Royal Highness (subsumed in the higher style of Majesty that was borne by its sovereigns during the personal union of the grand duchy with the Kingdom of the Netherlands until 1890), to which the heir apparent is also entitled. The other male-line descendants of Grand Duke Adolphe held the titles "Prince/Princess of Luxembourg" and "Prince/Princess of Nassau", with the style of Grand Ducal Highness. Until 1995, the daughters and male-line issue of Grand Duchess Charlotte also bore the title of "Prince/Princess of Bourbon-Parma" and were addressed as Royal Highness, in right of their descent from her consort, Prince Felix of Bourbon-Parma.

On 28 July 1987, by grand ducal decree, members of the dynasty assumed the surname "de Nassau" and discontinued use of the princely title and inescutcheon of the House of Bourbon-Parma (the dukes of which had not consented to the marriages to commoners of the dynasts of their Luxembourg cadet branch, Prince Charles in 1967 and Hereditary Grand Duke Henri in 1981), while retaining the style of Royal Highness.

Since the grand ducal decree of 21 September 1995, dynasts who are the children of a grand duke or hereditary grand duke hold the titles "Prince/Princess of Luxembourg" and "Prince/Princess of Nassau" with the style of Royal Highness. Shortly after his accession to the throne in October 2000, Grand Duke Henri issued a grand ducal decree conferring upon his eldest son and heir, Prince Guillaume, the title of "Hereditary Grand Duke" and restoring to him the title "Prince of Bourbon-Parma". Male line descendants of Grand Duchess Charlotte who are not the children of a grand duke or hereditary grand duke are "Prince/Princess of Nassau" with the style of His/Her Royal Highness.

A grand ducal decree in 2012, concerning the family pact, further defined the rules of titles borne.

The wives, children and male-line descendants of a prince of the dynasty whose marriage has not received grand ducal consent are "Count/Countess de Nassau".

To date, the title of "His/Her Royal Highness Prince/Princess of Bourbon-Parma" has been returned to all legitimate members of the grand ducal family. Indeed, the members of the grand ducal family have never ceased to actually be members of the Royal House of Bourbon-Parma.

Religion
Grand Dukes Adolphe (1817–1905) and William IV (1852–1912) were Evangelical Christians. William married the Roman Catholic Marie Anne of Portugal, believing that a country in which the great majority of people were Roman Catholic should also have a Roman Catholic monarch. In 1907, William declared the Evangelical Counts of Merenberg to be non-dynastic and named his own Roman Catholic daughter, Marie-Adélaïde (1894–1924), heiress to the grand ducal throne; she in 1919 abdicated in favour of her sister, Charlotte (1896–1985), who was also Roman Catholic, and Charlotte's Roman Catholic descendants have reigned in Luxembourg ever since.

However, although Roman Catholicism is the claimed faith of the overwhelming majority of the Luxembourgish people (ca. 90–93%), it does not have the status of a state religion, nor is there any legal or constitutional obligation for the grand duke (as head of state) to be Roman Catholic.

Members
Henri is the current grand duke of Luxembourg. He was born on 16 April 1955. He was married on 14 February 1981 to Maria Teresa Mestre y Batista, now Grand Duchess Maria Teresa of Luxembourg, who was born on 22 March 1956; in Havana, Cuba, and became Grand Duke when his father, Jean, abdicated on 7 October 2000. They have 5 children:
 * Guillaume is the Hereditary Grand Duke of Luxembourg, the Grand Duke's eldest son, born on 11 November 1981. He was married on 20 October 2012 to Countess Stephanie of Lannoy, now Hereditary Grand Duchess Stephanie of Luxembourg, who was born on 18 February 1984. They have 2 sons:
 * Prince Charles of Luxembourg, the Hereditary Grand Duke's elder son, was born on 10 May 2020 at the Grand Duchess Charlotte Maternity Hospital in Luxembourg City.
 * Prince François of Luxembourg, the Hereditary Grand Duke's second son, was born on 27 March 2023 at the Grand Duchess Charlotte Maternity Hospital in Luxembourg City.
 * Prince Félix of Luxembourg, the Grand Duke's second son, born on 3 June 1984. He was married on 21 September 2013 to Claire Lademacher, now Princess Claire of Luxembourg, who was born on 21 March 1985. They have 3 children:
 * Princess Amalia of Nassau, Prince Félix's daughter, was born on 15 June 2014 at the Grand Duchess Charlotte Maternity Hospital in Luxembourg City.
 * Prince Liam of Nassau, Prince Félix's son, was born on 28 November 2016 in Geneva, Switzerland.
 * Prince Balthazar of Nassau, Prince Félix's son, was born on 7 January 2024 at the Grand Duchess Charlotte Maternity Hospital in Luxembourg City.
 * Prince Louis of Luxembourg, the Grand Duke's third son, born on 3 August 1986. He was married on 29 September 2006 to Tessy Antony, later Princess Tessy of Luxembourg until divorce, who was born on 28 October 1985. Upon marrying, Prince Louis renounced his right of succession prior to his marriage. Prince Louis and Antony divorced on 4 April 2019. They have 2 sons:
 * Prince Gabriel of Nassau, Prince Louis's eldest son, was born on 12 March 2006.
 * Prince Noah of Nassau, Prince Louis's youngest son, was born on 21 September 2007 at the Grand Duchess Charlotte Maternity Hospital in Luxembourg City.
 * Princess Alexandra of Luxembourg, now Princess Alexandra, Mrs. Bagory, the Grand Duke's daughter, born on 16 February 1991. She was married on 29 April 2023 to Nicolas Bagory, who was born on 11 November 1988. They have 1 child:
 * Victoire Bagory, daughter of Princess Alexandra, born on 14 May 2024 in Paris, France.
 * Prince Sébastien of Luxembourg, the Grand Duke's youngest son, born on 16 April 1992.

Extended family

 * Princess Marie Astrid of Luxembourg, now Archduchess Marie Astrid of Austria, the Grand Duke's eldest sister, was born on 17 February 1954. She was married on 6 February 1982 to Archduke Carl Christian of Austria, who was born in 1954. They have five children.
 * Prince Jean of Luxembourg, the Grand Duke's brother, was born on 15 May 1957. He was married on 27 May 1987 to Hélène Vestur, later Countess Hélène of Nassau until divorce, who was born in 1958. They have children. On 26 September 1986, Prince Jean renounced his right of succession to the Luxembourg throne. His children were styled as Count(ess) of Nassau until given the title HRH Prince(ss) of Nassau on 24 November 2004. Prince Jean and Vestur divorced in 2004 and, on 18 March 2009, he married Diane de Guerre, now Countess Diane of Nassau, who was born in 1962, in a civil ceremony in Roermond, the Netherlands. They have no children.
 * Princess Marie Gabrielle of Nassau, now Princess Marie Gabrielle, Mrs. Willms, Prince Jean's daughter, was born out of wedlock on 8 September 1986. Married Antonius Willms, who was born in 1988, in 2017. They have 2 sons and 1 daughter.
 * Prince Constantin of Nassau, Prince Jean's eldest son, was born on 22 July 1988. He married Kathryn Mechie, now Princess Kathryn of Nassau, who was born in 1989, in 2020. They have 2 children.
 * Prince Felix of Nassau, Prince Constantin's son, born out of wedlock on 22 April 2018.
 * Princess Cosima of Nassau, Prince Constantin's daughter, born on 13 May 2022.
 * Prince Wenceslas of Nassau, Prince Jean's second son, was born on 17 November 1990. He married Elisabeth Lamarche, now Princess Elisabeth of Nassau, who was born in 1990, in 2021. They have 1 son.
 * Prince Calixte of Nassau, Prince Wenceslas's son, born in November 2022.
 * Prince Carl Johann of Nassau, Prince Jean's third son and youngest child, was born on 15 August 1992. He married Ivanna Jamin, now Princess Ivanna of Nassau, who was born in 1994, in 2019. They have 2 children.
 * Prince Xander of Nassau, Prince Carl Johann's son, born in 2021.
 * Princess N.N. of Nassau, Prince Carl Johann's daughter, born in 2022.
 * Princess Margaretha of Luxembourg, now Princess Margaretha of Liechtenstein, the Grand Duke's youngest sister. She was born on 15 May 1957. She was married on 20 March 1982 to Prince Nikolaus of Liechtenstein, who was born in 1947. They have had 3 surviving children.
 * Prince Guillaume of Luxembourg, the Grand Duke's youngest brother, was born on 1 May 1963. He was married on 8 September 1994 to Sibilla Sandra Weiller (the daughter of Donna Olimpia Torlonia dei principi di Civitella-Cesi and Paul-Annik Weiller, and great-granddaughter of Alfonso XIII of Spain), now Princess Sibilla of Luxembourg.
 * Prince Paul-Louis of Nassau, Prince Guillaume's eldest son, was born on 4 March 1998.
 * Prince Léopold of Nassau, Prince Guillaume's second son, was born on 2 May 2000. He is the twin brother of Princess Charlotte.
 * Princess Charlotte of Nassau, Prince Guillaume's only daughter, was born on 2 May 2000. She is the twin sister of Prince Léopold.
 * Prince Jean André of Nassau, Prince Guillaume's youngest son, was born on 13 July 2004.
 * Princess Joan of Luxembourg (née Dillon), the Grand Duke's aunt, was born on 31 January 1935. She is the widow of Prince Charles of Luxembourg. They married on 1 March 1967. They have issue:
 * Princess Charlotte of Luxembourg, now Princess Charlotte, Mrs. Cunningham, the Grand Duke's first cousin, was born on 15 September 1967. She was married in 1993 to Marc Victor Cunningham, who was born on 24 September 1965. They have issue.
 * Prince Robert of Luxembourg, the Grand Duke's first cousin, was born on 14 August 1968 and married religiously on 19 September 1993 to Julie Elizabeth Houston Ongaro, now Princess Julie of Nassau, who was born on 9 June 1966. They have issue.
 * Princess Charlotte of Nassau. Prince Robert's daughter, born 20 March 1995.
 * Prince Alexandre of Nassau, Prince Robert's eldest son, born 18 April 1997.
 * Prince Frederik of Nassau, Prince Robert's youngest son, born 18 March 2002.

Succession to the throne
The preference for men over women in succession to Luxembourg's throne was abandoned in favour of absolute primogeniture on 20 June 2011 by decree of Grand Duke Henri. Henceforth, any legitimate female descendant of the House of Luxembourg-Nassau born of authorized marriage shall inherit the throne by order of seniority of line of descent and of birth as stipulated in Article 3 of the Constitution and the Nassau Family Pact without regard to gender, applicable first to succession by the descendants of Grand Duke Henri. The Grand Duke's marshal issued an addendum to the decree explaining the context of the change: pursuant to the United Nations' 1979 call for nations to eliminate all forms of discrimination against women, in 2008 the grand duchy dropped the exception to gender non-discrimination it had declared in the matter of the grand ducal succession.

Summary family tree
For the ancestry of the House of Nassau, see Family Tree of the House of Nassau.

Arms
See also: Category:SVG coats of arms of Luxembourg

A complete armorial is given at the Armorial de la Maison de Nassau, section Lignée Valramienne at the French Wikipedia, and another one at Wapen van Nassau, Tak van Walram at the Dutch Wikipedia.

title: Grand ducal family of Luxembourg


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Tex-Mex (disambiguation)

Tex-Mex is a regional American cuisine that blends food products available in the United States and the culinary creations of Mexican-Americans influenced by the cuisines of Mexico.

Tex Mex may also refer to:
 * Tejanos, a name for residents of the state of Texas culturally descended from the settlers of Texas and northern Mexico
 * Tex-Mex music, another name for Tejano music, folk and popular music originating among the Mexican-American populations of Central and Southern Texas
 * Texas Mexican Railway, often referred to as the "Tex-Mex Railway"
 * Spanglish, a language blending formed of Spanish and English that is called "Tex-Mex" by some Texans
 * Tex-Mex (album), an album by Freddy Fender

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Tex-Mex (disambiguation)


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Dividend tax

A dividend tax is a tax imposed by a jurisdiction on dividends paid by a corporation to its shareholders (stockholders). The primary tax liability is that of the shareholder, though a tax obligation may also be imposed on the corporation in the form of a withholding tax. In some cases the withholding tax may be the extent of the tax liability in relation to the dividend. A dividend tax is in addition to any tax imposed directly on the corporation on its profits. Some jurisdictions do not tax dividends.

To avoid a dividend tax being levied, a corporation may distribute surplus funds to shareholders by way of a share buy-back. These, however, are normally treated as capital gains, but may offer tax benefits when the tax rate on capital gains is lower than the tax rate on dividends. Another potential strategy is for a corporation not to distribute surplus funds to shareholders, who benefit from an increase in the value of their shareholding. These may also be subject to capital gain rules. Some private companies may transfer funds to controlling shareholders by way of loans, whether interest-bearing or not, instead of by way of a formal dividend, but many jurisdictions have rules that tax the practice as a dividend for tax purposes, called a “deemed dividend”.

History
In the beginning of income tax history, dividends paid to shareholders were exempt from taxation, as such tax was considered a form or double taxation on money earned by companies and subject to corporate tax.

Currently, in most jurisdictions, dividends from corporations are treated as a type of income and taxed accordingly at the individual level. Many jurisdictions have adopted special treatment of dividends, imposing a separate rate on dividends to wage income or capital gains.

Here is a brief history of dividend taxation:

 * 17th century: The first dividend taxes were imposed in the 17th century in the Netherlands and England.
 * 19th century: Dividend taxes became more common in the 19th century, as more countries adopted income taxes.
 * United States: Dividend taxes were first imposed in the United States in 1913, with the passage of the 16th Amendment to the U.S. Constitution.
 * 1936-1939: During the Great Depression, dividends were taxed at an individual's income tax rate.
 * 1954: The Tax Reform Act of 1954 created a separate rate for dividends, which was lower than the individual income tax rate.
 * 1981: The Economic Recovery Tax Act of 1981 further reduced the tax rate on dividends.
 * 2003: The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduced the tax rate on dividends to 15% for most investors.
 * 2013: The American Taxpayer Relief Act of 2012 (ATRA) increased the tax rate on dividends to 20% for taxpayers in the top income tax bracket.

In the United States, the Revenue Act of 1913, authorized via the 16th Amendment, created a federal personal income tax of 1% with additional surtaxes of 1–5%, and exempted dividends from the general income tax but not the surtaxes which applied above the $20,000 level. This was to avoid the double taxation of income as there was a 1% corporate tax as well. After 1936, dividends were again subject to the ordinary income tax, but from 1954–1983 there were various exemptions and credits, taxing dividends at a lower rate. Following this, there was an eighteen-year period (1985-2003) in which dividends were fully taxed at an individual's income tax bracket. During this period, the top tax bracket ranged between 28% and 50%. However, in 2003 former president George W. Bush enacted the Jobs and Growth Tax Relief Reconciliation Act of 2003, which changed tax rates significantly. These 2003 tax cuts created a new category of qualified dividend that was taxed at the lower long-term capital gains rate instead of the ordinary income rate.

The current tax rate on dividends in the United States is 20% for taxpayers in the top income tax bracket, and 15% for taxpayers in the lower income tax brackets. There are also special rules for qualified dividends, which are dividends that are paid by companies that have met certain requirements. Qualified dividends are taxed at a lower rate of 0%, 15%, or 20%, depending on the taxpayer's income.

The history of dividend taxation outside the US is just as varied as it is in the US. Here is a brief overview of dividend taxation in some major countries:

 * United Kingdom: Dividends in the UK are taxed at a rate of 7.5% for basic rate taxpayers, 32.5% for higher rate taxpayers, and 38.1% for additional rate taxpayers. There is also a dividend allowance of £2,000 per year, which means that dividends up to £2,000 are tax-free.
 * Canada: Dividends in Canada are taxed at a rate of 50% for non-residents, and 15% for residents. There is also a dividend tax credit that can be used to reduce the amount of tax that is owed on dividends.
 * Australia: Dividends in Australia are taxed at a rate of 30% for non-residents, and 15% for residents. There is also a dividend imputation system that allows shareholders to claim a credit for the taxes that the company has already paid on its profits.
 * Japan: Dividends in Japan are taxed at a rate of 20% for non-residents, and 15% for residents. There is also a dividend exemption system that allows shareholders to exempt dividends from tax if they meet certain conditions.
 * Germany: Dividends in Germany are taxed at a rate of 25% for non-residents, and 26.375% for residents. There is also a dividend tax credit that can be used to reduce the amount of tax that is owed on dividends.

Collection
In many jurisdictions, companies are subject to withhold obligations of a prescribed rate, paying this to the national revenue authorities and paying to shareholders only the balance of the dividend.

Debate
Taxation of dividends is controversial, based on the issues of double taxation. Depending on the jurisdiction, dividends may be treated as "unearned income" (like interest and collected rents) and thus liable for income tax.

Arguments in favor
A corporation is a legal entity separate from its shareholders with a "life" of its own. As a separate entity, a corporation has the right to use public goods as an individual does, and is therefore obligated to help pay for the public goods through taxes.

Professor Confidence W. Amadi of West Georgia University has argued:

"The greatest advantage of the corporate form of business organization is the limited liability protection accorded its owners. Taxation of corporate income is the price of that protection. This price must be worth the benefits since, according to the Internal Revenue Service (1996), corporations account for less than 20 percent of all U.S. business firms, but about 90 percent of U.S. business revenues and approximately 70 percent of U.S. business profits. The benefits of limited liability independent of those enjoyed by shareholders, the flexibility of change in ownership, and the immense ability to raise capital are all derived from the legal entity status accorded corporations by the law. This equal status requires that corporations pay income taxes."

Once it is established that a corporation is, for all important purposes, a separate legal entity, the issue becomes how transfers from one legal entity (corporations) to another legal entity (shareholders) should be taxed, not whether the money should be taxed. It can be argued that it is unfair and economically unproductive, to tax income generated through active work at a higher rate than income generated through less active means.

A 2022 study in the American Economic Review found that a substantial increase in dividend tax rates in France led to reduced dividend payments by firms and greater re-investment of profits back into the firms. The study also found that the dividend taxes did not contribute to a misallocation of capital, but may instead have reduced a capital misallocation.

Arguments against
Critics, such as the Cato Institute, argue that a dividend tax is an unfair "double taxation". Cato's position is:

"First, high dividend taxes add to the income tax code's general bias against savings and investment. Second, high dividend taxes cause corporations to rely too much on debt rather than equity financing. Highly indebted firms are more vulnerable to bankruptcy in economic downturns. Third, high dividend taxes reduce the incentive to pay out dividends in favor of retained earnings. That may cause corporate executives to invest in wasteful or unprofitable projects."

Besides discussed above issues of whether taxing dividends is right and fair, a major issue is tax-induced distortions of economic incentives. For instance, quoting from: "Efforts to avoid the double tax on corporate earnings have created a misallocation of investment between the corporate and non-corporate sectors and rapid growth in the use of S corporations, partnerships, and other entities that do not pay corporate income tax."

The taxpayers retain the post-tax income, while the whole pre-tax income, tax including, forms the national resources. A mismatch between the actual income as perceived by taxpayers and the taxable income distorts economic incentives by providing tempting ways to boost their difference. It promotes tax planning to maximize the post-tax income to the detriment of the pre-tax one: "We have seen how preferences in the tax code cause taxpayers to devote more resources to tax-advantaged investments and activities at the expense of other more productive alternatives."

Shareholders control corporations and bear their tax burdens: "Economists at both the Treasury Department and the Congressional Budget Office assume that the burden of the corporate income tax is borne entirely by owners of capital." Both corporate tax and personal taxes on dividends and capital gains in combination reduce shareholders comprehensive income which includes the change in their stock portfolio value.

Changes of stock value are hard to legally define and timely tax. Parts of these changes have a legally recognizable source. E.g., cash earned by corporations can be taxed at the corporate level. But there are other "hidden" parts, e.g., when corporations gain valuable patents or see favorable markets shifts. They increase stock values but cannot be legally measured and timely taxed at the corporate level.

These parts can be realized and taxed at the shareholders level when dividends are paid or stock trade yields capital gains. However, when owners take dividends from their shares (or gains from selling them) their cash portfolio grows but the value of their stock portfolio shrinks by the same amount, resulting in no net comprehensive income. Instead, the earlier growth of stock values gets legally recognized and (belatedly) taxed. However, this also includes growth that reflects previously taxed corporate income, resulting in double taxation.

Many remedies have been discussed to reduce misallocation of investment, disincentive for trading shares and taking dividends that chills capital movement, and other distortions mentioned above. Some propose lower rates of taxes on dividends, capital gains, and corporate income or complete elimination of some of them. Others aim at a better match between undertaxed and overtaxed parts of income: "Dividends and capital gains taxes have low rates but apply largely to income already taxed at the corporate level. This is widely criticized. Making dividends paid from taxed income tax-free and allowing companies to deduct capital losses (up to per-share taxed income) on share repurchase would be more consistent than lower tax rates on dividends, capital gains, and corporate income.". Broadly accepted solutions to the problem are yet to be found; the issue remains highly controversial.

OECD tax rates
Source:

Share buy-backs are more tax-efficient than dividends when the tax rate on capital gains is lower than the tax rate on dividends.

United States
In 2003, President George W. Bush proposed the elimination of the U.S. dividend tax saying that "double taxation is bad for our economy and falls especially hard on retired people". He also argued that while "it's fair to tax a company's profits, it's not fair to double-tax by taxing the shareholder on the same profits."

Soon after, Congress passed the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), which included some of the cuts Bush requested and which he signed into law on May 28, 2003. Under the new law, qualified dividends are taxed at the same rate as long-term capital gains, which is 15 percent for most individual taxpayers. Qualified dividends received by individuals in the 10% and 15% income tax brackets were taxed at 5% from 2003 to 2007. The qualified dividend tax rate was set to expire December 31, 2008; however, the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) extended the lower tax rate through 2010 and further cut the tax rate on qualified dividends to 0% for individuals in the 10% and 15% income tax brackets. On December 17, 2010, President Barack Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. The legislation extends for two additional years the changes enacted to the taxation of dividends in the JGTRRA and TIPRA.

In addition, the Patient Protection and Affordable Care Act created a new Net Investment Income Tax (NIIT) of 3.8% that applies to dividends, capital gains, and several other forms of passive investment income, effective January 1, 2013. The NIIT applies to married taxpayers with modified adjusted gross income over $250,000, and single taxpayers with modified adjusted gross income over $200,000. Unlike the thresholds for ordinary income tax rates and the qualified dividend rates, the NIIT threshold is not inflation-adjusted.

Had the Bush-era federal income tax rates of 10, 15, 25, 28, 33 and 35 percent brackets been allowed to expire for tax year 2012, the rates would have increased to the Clinton-era rate schedule of 15, 28, 31, 36, and 39.6 percent. In that scenario, qualified dividends would no longer be taxed at the long-term capital gains rate, but would revert to being taxed at the taxpayer's regular income tax rate. However, the American Taxpayer Relief Act of 2012 (H.R. 8) was passed by the United States Congress and signed into law by President Barack Obama in the first days of 2013. This legislation extended the 0 and 15 percent capital gains and dividends tax rates for taxpayers whose income does not exceed the thresholds set for the highest income tax rate (39.6 percent). Those who exceed those thresholds ($400,000 for single filers; $425,000 for heads of households; $450,000 for joint filers; $11,950 for estates and trusts) became subject to a top rate of 20 percent for capital gains and dividends.

Canada
In Canada, there is taxation of dividends, which is compensated by a dividend tax credit (DTC) for personal income in dividends from Canadian corporations. An increase to the DTC was announced in the fall of 2005 in conjunction with the announcement that Canadian income trusts would not become subject to dividend taxation as had been feared. Effective tax rates on dividends will now range from negative to over 30% depending on income level and different provincial tax rates and credits. Starting 2006, the Government introduced the concept of eligible dividends. Income not eligible for the Small Business Deduction and therefore taxed at higher corporate tax rates, can be distributed to the shareholders and taxed at a lower personal tax rate.

India
In India, earlier dividends were taxed in the hands of the recipient as any other income. However, since 1 June 1997, all domestic companies were liable to pay a dividend distribution tax on the profits distributed as dividends resulting in a smaller net dividend to the recipients. The rate of taxation alternated between 10% and 20% until the tax was abolished with effect from 31 March 2002. The dividend distribution tax was also extended to dividends distributed since 1 June 1999 by domestic mutual funds, with the rate alternating between 10% and 20% in line with the rate for companies, up to 31 March 2002. However, dividends from open-ended equity oriented funds distributed between 1 April 1999 and 31 March 2002 were not taxed. Hence the dividends received from domestic companies since 1 June 1997, and domestic mutual funds since 1 June 1999, were made non-taxable in the hands of the recipients to avoid double-taxation, until 31 March 2002.

The budget for the financial year 2002–2003 proposed the removal of dividend distribution tax bringing back the regime of dividends being taxed in the hands of the recipients and the Finance Act 2002 implemented the proposal for dividends distributed since 1 April 2002. This fueled negative sentiments in the Indian stock markets causing stock prices to go down. However the next year there were wide expectations for the budget to be friendlier to the markets and the dividend distribution tax was reintroduced.

Hence the dividends received from domestic companies and mutual funds since 1 April 2003 were again made non-taxable at the hands of the recipients. However the new dividend distribution tax rate for companies was higher at 12.5%, and was increased with effect from 1 April 2007 to 15%. Also, the funds of the Unit Trust of India and open-ended equity oriented funds were kept out of the tax net. The taxation rate for mutual funds was originally 12.5% but was increased to 20% for dividends distributed to entities other than individuals with effect from 9 July 2004. With effect from 1 June 2006 all equity oriented funds were kept out of the tax net but the tax rate was increased to 25% for money market and liquid funds with effect from 1 April 2007.

Dividend income received by domestic companies until 31 March 1997 carried a deduction in computing the taxable income but the provision was removed with the advent of the dividend distribution tax. A deduction to the extent of received dividends redistributed in turn to their shareholders resurfaced briefly from 1 April 2002 to 31 March 2003 during the time the dividend distribution tax was removed to avoid double taxation of the dividends both in the hands of the company and its shareholders but there has been no similar provision for dividend distribution tax. However the budget for 2008–2009 proposes to remove the double taxation for the specific case of dividends received by a domestic holding company (with no parent company) from a subsidiary that is in turn distributed to its shareholders. Budget 2020-2021 saw abolishment of DDT(dividend distribution tax) and the dividend income being taxed in the hands of investor according to income tax slab rates.

Korea
Korea regulates the amount of possible dividends, payment time of dividends, and how to make decisions on dividends in the commercial law, since dividends are considered an outflow of profits from the company. Currently, 15.4 percent of dividend tax is collected as soon as the dividend is paid (private : 14% of the dividend income tax, residence tax : 1.4% of the dividend income tax). Separate taxation is possible below ₩20 million(€15 thousand) of dividend income, and if it is exceed, they become subject to total taxation. In addition, if the financial income (interest, dividend income) exceeds ₩20 million, a report of total income tax must be made. In the relationship between shareholders and creditors, the main principle of the commercial law is that the rights of company creditors should take precedence over those of shareholders who have limited liability to the property of the company. Stockholders always want to receive more money, but from the firm point of view, if they allocate too much money, the reduction of equity capital could lead to the failure of the company. That's why government regulates the possible amount of dividends.

Other countries
Australia, Chile and New Zealand have a dividend imputation system, which entitles shareholders to claim a tax credit for the franking credits attached to dividends, being a share of the corporate tax paid by the corporation. A recipient of a fully franked dividend on the top marginal tax rate will effectively pay only about 15% tax on the cash amount of the dividend. In effect, when distributed as dividends, the profits of a corporation are taxed at the average of the shareholders' marginal tax rates; otherwise they are taxed at the corporate tax rate. In Armenia there hasn't been a dividend tax until the recently adapted tax law upon which citizens of Armenia pay 5% and non-citizens 10% of the annual income.

In Austria the KeSt (Kapitalertragsteuer) is used as dividend tax rate, which is 27.5% on dividends.

In Belgium there is a tax of 30% on dividends, known as "roerende voorheffing" (in Dutch) or "précompte mobilier" (in French). Citizens can claim back their taxes on the first 800 EUR (2021) of received dividends through their tax declaration.

In Brazil, dividends are tax-exempt.

In Bulgaria there is a tax of 5% on dividends.

In China, the dividend tax rate is 20%, but since June 13, 2005, 50% of the dividend is taxed.

In the Czech Republic there is a tax of 15% on dividends. Government in 2012 wanted to reduce double taxation on corporates income, but this did not pass in the end.

In Estonia, the regular dividend tax rate is 20%. Since a new law was conducted in 01.01.2018, companies can pay dividends with a tax rate of 14% ONLY to resident and non-resident juridical persons.

In Finland, there is a tax of 25,5% or 27,2% on dividends (85% of dividend is taxable capital income and capital gain tax rate is 30% for capital gains lower than 30 000 and 34% for the part that exceeds 30 000). However, effective tax rates are 45.5% or 47.2% for private person. That's because corporate earnings have already been taxed, which means that dividends are taxed twice. Corporate income tax is 20%.

In France the taxpayer chooses either a tax of 30% on dividends, or to include the dividend in his income tax calculation with a 40% rebate, plus 17.2% social tax.

In Germany there is a tax of 25% on dividends, known as "Abgeltungssteuer", plus a solidarity tax of 5.5% on the dividend tax. Effectually there is a tax of 26.375%.

In Greece there is a tax of 5% on dividends for private persons.

In Hong Kong, there is no dividend tax.

In Iran there are no taxes on dividends, according to article (105).

In Ireland, companies paying dividends must generally withhold tax at the standard rate (, 20%) from the dividend and issue a tax voucher to include details of the tax paid. A person not liable to tax can reclaim it at the end of year, while a person liable to a higher rate of tax must declare it and pay the difference.

In Israel there is a tax of 28% on dividends for individuals and 33% for major shareholders (=above 10%). If a company receives a dividend, the tax is 0%.

In Italy there is a tax of 26% on dividends, known as "capital gain tax".

In Japan, there is a tax of 10% on dividends from listed stocks (7% for Nation, 3% for Region) while Jan 1st 2009 - Dec 31 2012, by tax reduction rule. After Jan 1st 2013, the tax of 20% on dividends from listed stocks (15% for Nation, 5% for Region). In case of an individual person who has over 5% of total issued stocks (value or number), he/she can not apply the tax reduction rule, so after Jan 1st 2009, should pay 20%(15%+5%). There is a tax of 20% on dividends from Non-listed stocks (20% for Nation, 0% for Region).

In Luxembourg, only 50% of dividends paid out by corporations is subject to tax in the hands of an individual tax payer at the applicable marginal tax rate. Therefore, dividends are taxed at up to 21% if received from a corporation that is subject to tax and up to 40% if received from a corporation that does not satisfy the "subject to tax" test.

In the Netherlands there's a tax on the assumed return on assets in general (except bank savings, for which a separate rate applies), regardless of the actual dividend, as part of the tax on savings and investments. For major shareholders (over 5%) there is a different tax scheme, based on the actual dividend (in addition to the profit tax paid by the company).

In Norway dividends are taxed as capital gains, at a flat 31.7% tax rate. However a "shelter deduction" is applied to the dividend income to compensate for the lost interest income. The size of the shelter deduction is based on the interest rate on short term government bonds and was 1.1% in 2013. For example, if NOK 100,000 has been invested in a company stock that gave a dividend of NOK 4,000, the shelter deduction is NOK 1,100 (1.1% of NOK 100,000) and the remaining NOK 2,900 is taxed at 27%.

In Pakistan income tax of 10% as required by the Income Tax Ordinace, 2001 on the amount of dividend is deducted at source. A surcharge of 15% on income tax is withheld and will be duly paid by the company to Government of Pakistan as per Income Tax (Amendment) Ordinance, 2011.

In Poland there is a tax of 19% on dividends. This rate is equal to the rates of capital gains and other taxes.

In Romania there is a tax of 5% paid to private investors and 16% when paid to companies, on dividends since 1 February 2017. Additionally, private investors must pay a 5.5% healthcare tax on earnings from dividends.

In Singapore, there is no dividend tax.

In Slovakia, tax residents' income from dividends is not subject to income taxation in the Slovak Republic pursuant to Article 12 Section 7 Letter c) for legal entities and to Article 3 Section 2 Letter c) for individual entities of Income Tax Act No. 595/2003 Coll. as amended. This applies to dividends from profits relating to the calendar year 2004 onwards (regardless of when the dividends were actually paid out). Before that, dividends were taxed as normal income. The stated justification is that tax at 19 percent has already been paid by the company as part of its corporation tax (in Slovak "Income Tax for a Legal Entity"). However, there is no provision for residents to reclaim tax on dividends withheld in other jurisdictions with which Slovakia has a double-taxation treaty. Foreign resident owners of shares in Slovak companies may have to declare and pay tax in their local jurisdiction. Shares of profits made by investment funds are taxable as income at 19 percent. Resident natural persons have to pay 14% of received dividends as health insurance with maximum payment of €14,000, non-resident natural persons and companies are not subject of this "capital gain health tax".

In South Africa there is a tax of 20% on dividends.

In Spain, dividends are taxed between 19 and 23%, based on yearly dividend income. This tax rate is applicable between 2016 and 2019.

In Sweden there is a tax of 30% on dividends.

In Taiwan, the dividends are taken into account in the taxation of one's gross income, though varying from one stock to another, there is a specific deduction rate to the gross income tax if one holds this corresponding stock on the in-dividend date (once per year). Beginning from January 2013, there will be an additional 2% "tax" on all dividends, serving as the supplemental premium for the second-generation National Health Insurance (NHI) of Taiwan.

In Turkey there is an income tax withholding of 20% on dividends. Dividend income from foreign sources are taxed at the marginal tax rates. As of 2020, highest marginal tax rate is 40%.

In the United Kingdom, companies pay UK corporation tax on their profits and the remainder can be paid to shareholders as dividends. From April 2018, the first £2,000 of dividend income is untaxed, regardless of the taxpayer's other income; dividends above this amount are taxed at 7.5% in basic rate income tax band, 32.5% in higher rate income tax band and 38.1% in additional rate income tax band.

title: Dividend tax


text:
Tejanos

Tejanos are descendants of Texas Creoles and Mestizos who settled in Texas before its admission as an American state. The term is also sometimes applied to Texans of Mexican descent.

Etymology
The word Tejano, with a J instead of X, comes from the Spanish interpretation of the original Caddo indigenous word Tayshas, which means "friend" or "ally".

Texas Creoles
In colonial Texas, the term "Creole" (criollo) distinguished old-world Africans and Europeans from their descendants born in the new world, Creoles; they composed the citizen class of New Spain's Tejas province.

Texas Creole culture revolved around "ranchos" (Tejano ranches), attended mostly by vaqueros (cowboys) of African, Spaniard, or Mestizo descent who established a number of settlements in southeastern Texas and western Louisiana (e.g. Los Adaes).

Black Texas Creoles have been present in Texas ever since the 17th century; they served as soldiers in Spanish garrisons of eastern Texas. Generations of Black Texas Creoles, also known as "Black Tejanos", played a role in later phases of Texas history: Mexican Texas, Republic of Texas, and American Texas.

Spanish government and Mexican Texas
As early as 1519, Alonso Álvarez de Pineda claimed the area which is now Texas for Spain. The Spanish monarchy paid little attention to the province until 1685. In that year, the Crown learned of a French colony in the region and worried that it might threaten Spanish colonial mines and shipping routes. King Carlos II sent ten expeditions to find the French colony, but they were unsuccessful. Between 1690 and 1693 expeditions were made to the Texas region, and they acquired better knowledge of it for the provincial government and the settlers who came later.

Tejano settlements developed in three distinct regions: the northern Nacogdoches region, the Bexar–Goliad region along the San Antonio River, and the frontier between the Nueces River and the Rio Grande, an area used largely for ranching. These populations shared certain characteristics, yet they were independent of one another. The main unifying factor was their shared responsibility for defending the northern frontier of New Spain. Some of the first settlers were Isleños from the Canary Islands. Their families were among the first to reside at the Presidio San Antonio de Bexar in 1731, which is modern-day San Antonio, Texas.

Ranching was a major activity in the Bexar-Goliad area, which consisted of a belt of ranches that extended along the San Antonio River between Bexar (San Antonio area) and Goliad. The Nacogdoches settlement was located farther north and east. Tejanos from Nacogdoches traded with the French and Anglo residents of Louisiana, and they were culturally influenced by them. The third settlement was located north of the Rio Grande, toward the Nueces River. The ranchers were citizens of Spanish origin from Tamaulipas and (what is now) northern Mexico, and they identified with Spanish Criollo culture.

On September 16, 1810, Miguel Hidalgo y Costilla, a Catholic priest, launched the Mexican War of Independence with the issuing of his Grito de Dolores, or “Cry of Delores.” He marched across Mexico and gathered an army of nearly 90,000 poor farmers and civilians. These troops ran up into an army of 6,000 well-trained and armed Spanish troops; most of Hidalgo's troops fled or were killed at the Battle of Calderón Bridge. Bernardo Gutiérrez de Lara, a believer in independence from Spain, organized a revolution army together with José Menchaca from the Villa de San Fernando de Bejar. After the defeat and execution of Father Miguel Hidalgo y Costilla, Gutiérrez de Lara traveled to Washington, D.C. to request help from the United States. He requested an audience with President James Madison, but was refused. He did meet with Secretary of State James Monroe, who was busy planning the invasion of Canada in the War against Great Britain. On December 10, 1810, Gutiérrez de Lara addressed the United States House of Representatives. There was no official help by the United States government to the revolution. However, Gutiérrez de Lara did return with financial help, weapons and almost 700 "ex-United States Army veterans".

Gutiérrez de Lara's army would defeat the Spanish army and the first independent Republic of Texas, "the Green Republic" was born with the Declaration of Independence. Spain had reinforced their armies in the colonies and a well-equipped army led by General Juaquin de Arredondo known as the "El Carnicero," invaded the Green Republic of Tejas. During the time of the Republic, the Spaniard José Álvarez de Toledo y Dubois had been undermining Gutiérrez de Lara's government. Toledo was successful and de Lara was ousted. Toledo then led the Republican Army of the North (the Green Army) into a trap against the Spanish army and no prisoners were taken by the Spanish at the Battle of Medina. The Spanish army would march into San Antonio, rounding up everyone they could find from Nacogdoches to El Espiritu de Santo (Goliad) and bringing them to San Antonio. The Spanish murdered four males a day for 270 days, eradicating the Tejano population and leaving the women when the Spanish army left in 1814. Toledo returned to Spain, a Spanish hero.

In January 1840, the northern Mexican states of Nuevo León, Coahuila, and Tamaulipas seceded from Mexico to establish the Rio Grande Republic, with its capital in what is now Laredo, Texas, but became part of Mexico again in November 1840.

Republic of Texas
By 1821 at the end of the Mexican War of Independence, about 4,000 Tejanos lived in Mexican Texas, alongside a lesser number of foreign settlers. In addition, several thousand New Mexicans lived in the areas of Paso del Norte (now El Paso, Texas) and Nuevo Santander, incorporating Laredo and the Rio Grande Valley.

During the 1820s, many settlers from the United States and other nations moved to Mexican Texas, settling mostly in the eastern area. The passage of a national colonization law encouraged immigration, granting the immigrants citizenship if they declared loyalty to Mexico. By 1830, the 30,000 recent settlers in Texas (who were primarily English speakers from the United States) outnumbered the Hispanos Tejano six to one.

The Texians and Tejano alike rebelled against attempts by the government to centralize authority in Mexico City and other measures implemented by Santa Anna. Tensions between the central Mexican government and the settlers eventually resulted in the Texas Revolution.

20th century
In 1915, insurgents in south Texas wrote a manifesto that was circulated in the town of San Diego and all across South Texas. The manifesto "Plan de San Diego" called on Mexicans, American Indians, Blacks, Germans, and Japanese to liberate south Texas and kill their racist white American oppressors. Numerous cross-border raids, murders, and sabotage took place. Some Tejanos strongly repudiated the Plan. According to Benjamin H. Johnson, middle class Mexicans born in the US desirous of affirming their loyalty to the United States resulted in their founding the League of United Latin American Citizens (LULAC). It was headed by professionals, business leaders, and progressives, and it became the central Tejano organization promoting civic pride and civil rights.

Other sources attribute the founding of the organization in 1929 largely to Tejano veterans of World War I, who wanted to improve civil rights for Mexican-American citizens of the United States. They were socially discriminated against in Texas. Only American citizens were admitted as members to LULAC, and there was an emphasis on people becoming educated and assimilated in order to advance.

In 1963, Tejanos in Crystal City organized politically and won elections; their candidates dominated the city government and the school board. Their activism signaled the emergence of modern Tejano politics. In 1969–70, a different Tejano coalition, the La Raza Unida Party, came to office in Crystal City. The new leader was José Ángel Gutiérrez, a radical nationalist who worked to form a Chicano nationalist movement across the Southwest, 1969–79. He promoted cultural terminology (Chicano, Aztlan) designed to unite the militants; but his movement split into competing factions in the late 1970s.

Demographics
Most Tejanos are concentrated in southern Texas, in historic areas of Spanish colonial settlement and closer to the border that developed. The city of San Antonio is the historic center of Tejano culture. During the Spanish colonial period of Texas, most colonial settlers of northern New Spain – including Texas, northern Mexico, and the American Southwest – were descendants of Spaniards.

Although the number of Tejanos whose families have lived in Texas since before 1836 is unknown, it was estimated that 5,000 Tejano descendants of San Antonio's Canarian founders lived in the city in 2008. The community of Canarian descent still maintains the culture of their ancestors.

Tejanos may identify as being of Mexican, Chicano, Mexican American, Spanish, Hispano, American and/or Indigenous ancestry. In urban areas, as well as some rural communities, Tejanos tend to be well integrated into both the Hispanic and mainstream American cultures. Especially among younger generations, a number identify more with the mainstream and may understand little or no Spanish.

Most of the people whose ancestors colonized Texas and the northern Mexican states during the Spanish colonial period identified with the Spaniards, Criollos, or Mestizos who were born in the colony. Many of the latter find their history and identity in the history of Spain, Mesoamerica and the history of the United States. Spain's colonial provinces (Spanish Texas and Spanish Louisiana) participated on the side of the rebels in the American Revolutionary War.

Ethnic and national origins
In the 2007 American Community Survey (ACS) data, Tejanos are defined as those Texans descended from colonists of the Spanish colonial period (before 1821), or descended from Indigenous Spanish Mexicans, and indigenous Mexicans.

Tejanos are descended from the colonists of Spaniard, Mestizo, or indigenous origin, or Hispanicized European heritage, including Frenchmen such as Juan Seguin, Italians such as Jose Cassiano, or Corsican like Antonio Navarro. Spanish post-colonial settlers stayed in Texas as refugees fleeing Spanish Civil War. Their descendants were added to the Tejano population. Also represented are ethnic Germans, who were concentrated in the Edwards Plateau following mid-19th century immigration. The region's Poles, Czechs, Slovaks, Danes, Dutch, Swedes, Irish (see also Irish Mexican), Scots, Welsh, and Anglo Americans who arrived in the 19th century – were also considered Tejanos, as they were Hispanicized. The former two ethnicities (with Germans) would contribute greatly to Tex-Mex music. Some Arabs are also considered Tejanos, as Arab Mexicans settled Texas during the Mexican Revolution.

Music
Genuine Tejano music is descended from a mixture of German and Czechoslovakian polka and oom papa sounds and Mexican Spanish strings, and is similar to the French folk music of Louisiana, known as "Cajun music", blended with the sounds of rock and roll, R&B, pop, and country, and with Mexican influences such as conjunto music. Narciso Martinez is the father of Conjunto Music, followed by the legendary Santiago Jimenez (Father of Flaco Jimenez). Sunny and the Sunglows lead the rock and roll era in the 1950s along with Little Joe, and Rudy Guerra, who were originators of the Rock and roll portion of genre. Today Tejano music is a wide array of multi cultural genres including Rockteno and Tejano Rap. The American cowboy culture and music was born from the meeting of the European-American Texians, Indigenous people, colonists mostly from the American South, and the original Tejano pioneers and their vaquero, or "cowboy" culture.

Food
The cuisine that would come to be known as "Tex-Mex" originated with the Tejanos. It developed from Spanish and North American indigenous commodities with influences from Mexican cuisine.

Tex-Mex cuisine is characterized by its widespread use of melted cheese, meat (particularly beef), peppers, beans, and spices, in addition to corn or flour tortillas. Chili con carne, burritos, carne asada, chalupa, chili con queso, enchiladas, and fajitas are all Tex-Mex specialties. A common feature of Tex-Mex is the combination plate, with several of the above on one large platter. Serving tortilla chips and a hot sauce or salsa as an appetizer is also a Tex-Mex development. Cabrito, barbacoa, carne seca, and other products of cattle culture have been common in the ranching cultures of South Texas and northern Mexico. In the 20th century, Tex-Mex took on Americanized elements such as yellow cheese, as goods from the rest of the United States became cheap and readily available. Tex-Mex has imported flavors from other spicy cuisines, such as the use of cumin. Cumin is often referred to by its Spanish name, comino.

A common Tex-Mex breakfast dish served is a "breakfast taco." This usually consists of a flour tortilla or corn tortilla served using a single fold. This is in contrast to the burrito-style method of completely encasing the ingredients. Some of the typical ingredients used are a combination of: eggs, potatoes, cheese, peppers, bacon, sausage, and barbacoa. Breakfast tacos are traditionally served with an optional red or green salsa.

Politics
Historically, the majority of the Tejano population in South Texas had voted for Democrats since the first half of the 20th century. The 2020 United States presidential election was considered a turning point in their political support, as part of a "red tide" for South Texas, where Republican candidate Donald Trump performed better in areas associated with Tejano population than during former elections. Zapata was the only county that turned majority Republican from Democratic in South Texas, while Starr County saw the strongest pro-Trump swing of any county in the U.S., a 55% increase compared to the 2016 election.

Tejanos are noted to be more supportive of the Republican Party than other Latino populations in Texas. Politically, Tejanos have been compared to Cuban Americans in Miami and Venezuelan Americans, who also disproportionately vote for Republican candidates among Latino voters. The New York Times attributed the relative success of Donald Trump among the Tejano community to concerns about regional economy, which is based on gas and oil. The Wall Street Journal described concerns about possible unemployment caused by COVID-19 lockdowns as another source of Republican Tejano support. Reporter Jack Herrera argues that Tejanos are culturally conservative and identify with Republican positions on gun rights, Christianity, and abortion.

Tejanos of colonial origin or descent

 * Gaspar Flores de Abrego
 * Ignacio Lorenzo de Armas
 * Simón de Arocha
 * Rosa María Hinojosa de Ballí
 * Santos Benavides
 * José Tomás Canales
 * José María Jesús Carbajal
 * Henri Castro
 * Josef Centeno
 * Mariana W. de Coronel
 * Juan Curbelo (Tejano settler)
 * Juan José Elguézabal
 * Blas María de la Garza Falcón
 * Manuel N. Flores
 * Salvador Flores
 * Carlos de la Garza
 * José Antonio de la Garza
 * Rafael Gonzales
 * Damacio Jiménez
 * Juan Leal
 * Eva Longoria
 * Selena Quíntinilla-Pérez
 * Antonio Rodríguez Medero
 * Antonio Menchaca
 * Juan Moya
 * Ramón Músquiz
 * Jose Antonio Navarro
 * Antonio de Olivares
 * Salvador Rodríguez (regidor)
 * Francisco Antonio Ruiz
 * José Francisco Ruiz
 * Salvador Rodríguez
 * Don Tomás Sánchez
 * Juan Seguín
 * Erasmo Seguín
 * Vicente Álvarez Travieso
 * José de Urrutia
 * Jaci Velasquez
 * Juan Martin de Veramendi
 * Tomás Felipe de Winthuisen
 * Antonio Gil Ybarbo
 * Ignacio Zaragoza
 * Lorenzo de Zavala
 * Adina Emilia De Zavala

Politics

 * Guglielmo, Thomas A. "Fighting for Caucasian Rights: Mexicans, Mexican Americans, and the Transnational Struggle for Civil Rights in World War II Texas," Journal of American History, 92 (March 2006) in History Cooperative
 * MacDonald, L. Lloyd Tejanos in the 1835 Texas Revolution (2009) excerpt and text search
 * Márquez, Benjamin. LULAC: The Evolution of a Mexican American Political Organization (1993)
 * Marquez, Benjamin; Espino, Rodolfo. "Mexican American support for third parties: the case of La Raza Unida," Ethnic & Racial Studies (Feb 2010) 33#2 pp 290–312. (online)
 * Navarro, Armando. La Raza Unida Party: A Chicano Challenge to the U.S. Two Party Dictatorship (Temple University Press, 2000)
 * Quintanilla, Linda J., “Chicana Activists of Austin and Houston, Texas: A Historical Analysis” (PhD University of Houston, 2005). Order No. DA3195964.
 * de la Teja, Jesus F. ed. Tejano Leadership in Mexican and Revolutionary Texas (Texas A&M University Press, 2010) 274pp excerpt and text search

Religion

 * Martinez, Juan Francisco. Sea La Luz: The Making of Mexican Protestantism in the American Southwest, 1829-1900 (2006)
 * Matovina, Timothy. Guadalupe and Her Faithful: Latino Catholics in San Antonio, from Colonial Origins to the Present (2005). 232 pp.
 * Matovina, Timothy M. Tejano Religion and Ethnicity, San Antonio, 1821-1860 (1995)
 * Trevino, Roberto R. The Church in the Barrio: Mexican American Ethno-Catholicism in Houston. (2006). 308pp.

Women

 * Blackwelder, Julia Kirk. Women of the Depression: Caste and Culture in San Antonio 1984. excerpt and text search
 * Deutsch, Sarah No Separate Refuge: Culture, Class, and Gender on the Anglo-Hispanic Frontier in the American Southwest, 1880-1940 1987
 * Dysart, Jane. "Mexican Women in San Antonio, 1830-1860: The Assimilation Process" Western Historical Quarterly 7 (October 1976): 365–375. in JSTOR
 * Fregoso; Rosa Linda. Mexicana Encounters: The Making of Social Identities on the Borderlands (2003)

Historiography

 * Garcia, Richard A. "Changing Chicano Historiography," Reviews in American History 34.4 (2006) 521–528 in Project MUSE

title: Tejanos


text:
Robert Shea

Robert Joseph Shea (February 14, 1933 – March 10, 1994) was an American novelist and former journalist best known as co-author with Robert Anton Wilson of the science fantasy trilogy Illuminatus! It became a cult success and was later turned into a marathon-length stage show put on at the British National Theatre and elsewhere. In 1986 it won the Prometheus Hall of Fame Award. Shea went on to write several action novels based in exotic historical settings.

Other works
Shea wrote several historical action novels, including Shike (1981), a two-volume novel set in Ancient Japan about the warrior monk Jebu and his love Lady Shima Taniko, All Things Are Lights (1986), and The Saracen, a novel published in two volumes in 1989 depicting the struggle between a blond Muslim warrior called Daoud ibn Abdullah and his French crusader adversary, Simon de Gobignon. His last published book was the Native American tale Shaman (1991).

All Things Are Lights and the outline for the unfinished novel Children of Earthmaker have been released under a Creative Commons license and are available to read and copy at Robert Shea's website. Lady Yang was finished but never published; a Creative Commons online version is in the works by Shea's son Michael.

Three of his lectures and two panel discussions he participated in were recorded when he was a featured speaker at both the Starwood Festival and the WinterStar Symposium (both with and without Robert Anton Wilson) and produced by the Association for Consciousness Exploration.

For several years, Shea edited the anarchist zine No Governor. The title comes from a quote attributed to Zhuangzi, "There is no governor anywhere." The zine was mentioned in and read by one of the characters in Illuminatus!.

Clipped from the Robert J. Shea Tribute page:

 * Robert Joseph Shea attended Manhattan Prep, Manhattan College and Rutgers University and worked as a magazine editor in New York and Los Angeles. In the 60's he edited the Playboy Forum where he met Robert Anton Wilson, with whom he collaborated on Illuminatus! After publishing Illuminatus!, Bob left Playboy to become a full time novelist. His novels include: Shike, set in medieval Japan; All Things Are Lights, a story that entwines the fate of Cathars of southern France with the occult traditions of Courtly Love and the troubadours; The Saracen, describing the intricate politics of medieval Italy through the eyes of an Islamic warrior; Shaman, tracing the fate of the survivors of the Black Hawk War in 19th century Illinois; Lady Yang, a tragic story of an idealistic empress of medieval China.

Shea was a resident of Glencoe, Illinois He was survived by his son, Michael E. Shea, and his second wife, author Patricia Monaghan.

Recorded lectures & panel discussions

 * A Meeting With Robert Shea, ACE
 * Writing and Mysticism, ACE
 * Magic in the Central Empire, ACE
 * The Once and Future Legend (panel discussion with Ariana Lightningstorm, Patricia Monaghan, Jeff Rosenbaum, Rev. Ivan Stang, and Robert Anton Wilson), ACE
 * What IS the Conspiracy, Anyway? (Panel Discussion with Anodea Judith, Jeff Rosenbaum, Rev. Ivan Stang, and Robert Anton Wilson), ACE

title: Robert Shea


text:
Khanty

The Khanty (Khanty: ханти, hanti), also known in older literature as Ostyaks (остяки), are a Ugric Indigenous people, living in Khanty–Mansi Autonomous Okrug, a region historically known as "Yugra" in Russia, together with the Mansi. In the autonomous okrug, the Khanty and Mansi languages are given co-official status with Russian. In the 2021 Census, 31,467 persons identified themselves as Khanty. Of those, 30,242 were resident in Tyumen Oblast, of whom 19,568 were living in Khanty-Mansi Autonomous Okrug and 9,985—in Yamalo-Nenets Autonomous Okrug. 495 were residents of neighbouring Tomsk Oblast, and 109 lived in Sverdlovsk Oblast.

Ethnonym
Since the Khanty language has about 10 dialects which can be united in 3 main branches, there are several slightly different words used by these people to describe themselves: All these words mean Human. They also call themselves As Khoyat which means Obian People or People from Ob.
 * Khanti, Khante (in North)
 * Khande (in South)
 * Kantek, Kantakh (in East)

History
In the second millennium BC, the territories between the Kama and the Irtysh Rivers were the home of a Proto-Uralic-speaking population that had contacts with Proto-Indo-European speakers from the south. The woodland population is the ancestor of the modern Ugrian inhabitants of Trans-Uralia. Other researchers say that the Khanty people originated in the south Ural steppe and moved northwards into their current location about 500 AD.

Khanty probably appear in Russian records under the name Yugra (ca. 11th century), when they had contact with Novgorodian hunters and merchants. The name comes from Komi-Zyrian language jögra ('Khanty'). The older Russian name Ostyak is from Khanty as-kho 'person from the Ob (as) River,' with -yak after other ethnic terms like Permyak.

Some Khanty princedoms were partially included in the Siberia Khanate from the 1440s–1570s.

In the 11th century, Yugra was actually a term for numerous tribes, each having its own centre and its own chief. Every tribe had two exogamic phratries, termed mon't' and por, and all members were considered to be blood relatives. This structure was later replaced with clans, where each clan leader (knyazets) negotiated with the Russian realm. They also participated in Russian campaigns, and received the right to collect yasaq (tribute) from two Khanty volosts (districts) respectively. When this structure was no longer needed, Russia deprived them of their privileges.

After the Russian conquest of Siberia, Russians attempted to Christianize the Khanty. Russian missionaries and officials instructed that idols be destroyed, mass baptisms be performed, and harsh punishment for those that disobeyed the church. Russian officials also took Khanty children as hostages and converted them to Christianity. Conversions were generally superficial in nature and motivated by economic incentives. As a consequence, the Khanty continued to incorporate native practices and beliefs into their spirituality.

During the Soviet period the Khanty were one of the few indigenous minorities of Siberia to be granted an autonomy in the form of an okrug (autonomous district). The establishment of autonomy has played a considerable role in consolidation of the ethnos (the Western Khants called their eastern neighbours Kantõk [the Other People]). However, in the 1930s concerted efforts were made by the Soviet state to collectivise them. The initial stages of this meant the execution of tribal chiefs, who were labelled "kulaks", followed by the execution of shamans. The abduction by the state of the children who were sent to Russian-speaking boarding schools provoked a national revolt in 1933 called the Kazym rebellion.

After the end of the Stalin period this process was relaxed and efforts were intensified in the 1980s and 1990s to protect their common territory from industrial expansion of various ministries and agencies. The autonomy has also played a major role in preserving the traditional culture and language.

Organisation
The Khanty are one of the indigenous minorities in Siberia with an autonomy in the form of an okrug (autonomous area).

Culture
The Khanty share many cultural similarities with the Mansi people. Together they are called Ob-Ugric peoples.

Economy and livelihood
The Khantys' traditional occupations were fishery, taiga hunting and reindeer herding. They lived as trappers, thus gathering was of major importance.

During the winter, the Khanty lived in stationary huts made out of dirt and branches at permanent villages. During the spring, the Khanty moved towards hunting and fishing grounds, where they constructed temporary rectangular-shaped shelters out of birch-bark and poles.

Weapons utilized by the Khanty were advanced for the period and included longbows, arrows, spears, and the use of iron helmets and chain mail.

Religion
Most Khanty are today Orthodox Christians, mixed with traditional beliefs (shamans, reincarnation). Their historical shaman wore no special clothes except a cap. Traditional Khanty cults are closely related to nature. The Crow spring celebration is being celebrated in April, nowadays it is April 7, the same day as the Annunciation day. The Bear Celebration is being celebrated occasionally after a successful hunting of a bear. The Bear Celebration continues 5 or 6 days (the duration depends on the sex of the animal). Over 300 songs and performances occur during a Bear Celebration. The most important parts of the celebration are:
 * Nukh Kiltatty Ar (The Awakening Song)
 * Ily Vukhalty Ar (The Coming Down From The Sky Song) - The story about the son of Torum (the sky god). The son was sent by Torum to rule the Earth. He has forgotten father's advice, lost his immortality, turned into a beast and has been killed by the hunters.
 * Il Veltatty Ar (The Lullaby)

Oral and written literature
In addition to bear songs, fairy tales and other stories, Khanty folklore includes epic poetry. It shares similar themes with the mythical and heroic stories told by the Mansi people.

The Khanty's written literature had its beginnings in the first half of the 20th century. The first notable Khanty writer was Grigori Lazarev, best known for his novel Sorneng tow.

Media
Khanty yasang is a Khanty-language newspaper that was founded in 1957. Another Khanty-language newspaper is Lukh avt, founded in 2001.

Language
The Khanty language is part of the Ugric branch of the Uralic languages, and thus most closely related to Mansi and Hungarian.

The Khanty language and people are studied through Khanty studies.

Genetics
80 percent of Khanty men carry the haplogroup N. 48.8 percent of them belong to its subgroup N1c and 31.4 percent belong to the subclade N-P43. Other haplotypes include R1b (10.5 %) and R1a (5.8 %).

The most common mtDNA haplogroup among the Khantys is U (28.3 %). 16.5 percent of Khanty women belong to its subgroup U4, 5.7 percent to subgroup U7, 5.4 percent to subgroup U5, and the subclades U2 and U1 are found with frequencies of less than one percent. Other maternal haplogroups include H (17.3 %), J (13.1 %), D (11.6 %) and C (10.4 %).

An estimated 61 percent of the Khanty's autosomal DNA is Nganasan-like Siberian and the rest is West Eurasian.

Notable Khanty

 * Alachevy, princely family of Khanty origin
 * Ambal (fl. 16th and 17th c.), Khanty and Tatar prince
 * Yeremey Aypin (born 1948), Khanty writer and politician
 * Grigori Lazarev (1917–1979), Khanty journalist and writer
 * Roman Rugin (1939–2016), Khanty writer, journalist and professor
 * Mikul Shulgin (1940–2007), Khanty poet
 * Mitrofan Tebetev (1924–2011), Khanty artist
 * Maria Vagatova (born 1936), Khanty poet
 * Vladimir Voldin (1938–1971), Khanty poet

title: Khanty


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Geoff Hoon

Geoffrey William Hoon (born 6 December 1953) is a British Labour Party politician who served as the Member of Parliament (MP) for Ashfield in Nottinghamshire from 1992 to 2010. He is a former Defence Secretary, Transport Secretary, Leader of the House of Commons and Government Chief Whip.

He had previously been a Member of the European Parliament (MEP) for Derbyshire from 1984 to 1994.

Early life
Hoon was born in Derby, England, and is the son of railwayman Ernest Hoon and June Collett. He was privately educated at Nottingham High School, an independent school. He then read law at Jesus College, Cambridge from which he graduated in 1976. He was a lecturer in the Faculty of Law at the University of Leeds from 1976 to 1982 and was a sub-warden at Devonshire Hall. He was called to the bar at Gray's Inn in 1978, and was also a visiting Law Professor at the University of Louisville, Kentucky, from 1979 to 1980. In 1982, Hoon became a practising barrister in Nottingham.

Member of Parliament
Hoon was elected as a Member of the European Parliament (MEP) for Derbyshire in 1984 and served in Brussels and Strasbourg for ten years. In 1988, he drafted a report for the European Parliament's Committee on Legal Affairs in favour of prohibiting dual membership of the European Parliament and national parliaments, subsequently approved by the Parliament and enacted as of the 2004 European elections. Ironically, Hoon himself became a dual-mandate member for two years, after being elected to the House of Commons in 1992 and only standing down from the European Parliament at the 1994 elections.

He was elected to the House of Commons at the 1992 general election for Ashfield, making his maiden speech on 20 May 1992, following the retirement of the sitting Labour MP, Frank Haynes. He held the seat with a majority of 12,987 and remained as the MP until the 2010 general election.

Towards the end of his political career, Hoon acquired the irreverent nickname Buff (Buffoon) as the result of a joke told by fellow Labour Party colleague Peter Kilfoyle.

Shadow Cabinet and early government posts
In Parliament, Hoon was promoted by Tony Blair in 1994 when he was appointed as an opposition whip, and in 1995 he joined the frontbench team as a spokesman on Trade and Industry. Following the 1997 general election he became a member of the government of Tony Blair as the Parliamentary Under Secretary of State at the Lord Chancellor's Department, being promoted to the rank of Minister of State in the same department in 1998.

In 1999, Hoon was briefly a minister at the Foreign and Commonwealth Office with responsibility for Asia, the Pacific, Middle East and North Africa. He entered the cabinet later in the year as the Secretary of State for Defence, at which time he became a member of the Privy Council. He served as the Lord Privy Seal and the Leader of the House of Commons from the 2005 general election until 5 May 2006, when he was appointed as Minister for Europe.

Secretary of State for Defence
On 11 October 1999 Hoon was appointed Secretary of State for Defence. His term took him through the 2000 British military intervention in the Sierra Leone Civil War and the NATO intervention in the 2001 insurgency in the Republic of Macedonia. The rest of his term was dominated by the start of the War on Terror in 2001, including British participation in both the War in Afghanistan, Operation Herrick, and the 2003 invasion of Iraq, Operation Telic.

Asserting the importance of deterrence, in a 2003 interview on the BBC's Breakfast with Frost, Hoon asserted that the UK was willing to use nuclear weapons against Iraqi forces "in the right circumstances, namely in extreme self defence."

On 23 June 2003, Hoon, following a detailed briefing given to the United Nations by US Secretary of State, Colin Powell, continued to claim that two trailers found in Iraq were mobile weapons laboratories. This was in spite of the fact that it had been leaked to the press by David Kelly and other weapons inspectors that they were nothing of the sort. The trailers were for filling hydrogen balloons for artillery ranging and were sold to Iraq by a British company, Marconi.

In an April 2004 interview, Hoon said that more could have been done to help Kelly, who committed suicide on 17 July 2003 after being named as the source of Andrew Gilligan's disputed Today programme contribution.

Hoon gave evidence about the Iraq war both to the 2003 Hutton Inquiry during his term, and later on 19 January 2010 gave evidence to the Iraq Inquiry about his time as Defence Secretary.

Comments on cluster bombs
Shortly after the US/UK led invasion of Iraq began in 2003, following an admission by the Ministry of Defence that Britain had dropped 50 airborne cluster bombs in the south of Iraq and left behind up to 800 unexploded bomblets, it was put to Hoon in a Radio 4 interview that an Iraqi mother of a child killed by these cluster bombs would not thank the British Army. He replied "One day they might." Hoon continued, "I accept that in the short term the consequences are terrible. No one minimises those and I'm not seeking to do so," he said. "But what I am saying is that this is a country that has been brutalised for decades by this appalling regime and that the restoration of that country to its own people, the possibility of their deciding for themselves their future ... and indeed the way in which they go about their lives, ultimately, yes, that will be a better place for people in Iraq."

HMCS Chicoutimi comments
In 1998, Canada purchased four Upholder-class submarines and a suite of trainers from the Royal Navy to replace their decommissioned Oberon-class submarines. The Upholder class entered Royal Navy service from 1990 to 1993 at the end of the Cold War, and were deemed surplus as part of the Peace Dividend and refocus on a nuclear submarine fleet. They were placed into storage until Canada purchased them.

On 5 October 2004 HMCS Chicoutimi, sailing from Faslane Naval Base to Nova Scotia, declared an emergency northwest of Ireland following a fire on board. The fire was caused by seawater entering through open hatches in rough seas; an inquiry established later that this was an "incorrect operating procedure". It soaked electrical insulation (which had not been sufficiently waterproofed since it conformed to an older specification than the three other submarines), starting a fire. The Chicoutimi lost power and wallowed in the seas NW of Ireland. An Irish Naval vessel was damaged by the heavy seas when trying to get to the Chicoutimi but another the LÉ Aoife was able to reach her and took over from British Royal Navy frigates HMS Montrose and Marlborough as the scene coordinator on the 6th of October. Three crewmen were airlifted to Sligo General Hospital in Ireland where Lt(N) Chris Saunders died subsequently from the effects of smoke inhalation.

Following claims made in the Canadian media about the cause of the fire, blaming the UK for supplying an unsafe vessel, Hoon accompanied his condolences for Saunders by stating that Canada would be charged for the rescue and stating that Canada as the buyer had to beware. In Canada, many World War II veterans were outraged by his comments, considering Canada's sacrifice for Britain during both World Wars.

Comments on Extraordinary Rendition
Hoon was criticised by an international delegation of European MPs for evading questions about Britain's co-operation with the CIA's so-called 'extraordinary rendition' programme, even though he knew nothing about the programme. Hoon, then Minister for Europe, was being quizzed in the wake of Dick Marty's Council of Europe report which found extensive involvement of European countries, including Britain, in the US kidnapping and torture programme.

Secretary of State for Transport
In the reshuffle after the sudden resignation of the Secretary of State for Transport, Ruth Kelly, during the 2008 Labour Party Conference, Hoon became the Secretary of State for Transport on 3 October 2008. His former role as Labour Chief Whip was given to Nick Brown.

In January 2009, Hoon gave the official go-ahead for the controversial expansion of Heathrow Airport. Later that same year, Transport Secretary Hoon oversaw the launch of the vehicle scrappage scheme; which was intended to encourage motorists to scrap their older, more polluting vehicles for a discount off a more modern, more environmentally friendly newer car from participating companies.

Backbench MP
Hoon resigned from his post as Transport Secretary on 5 June 2009 during a Cabinet reshuffle, saying that he wanted to spend more time with his family. On 6 January 2010, he and fellow ex-minister Patricia Hewitt jointly called for a secret ballot on the future of the leadership of Gordon Brown. The following day, he said that it appeared to have failed and was "over". Brown later referred to the call for a secret ballot as a "form of silliness". After the failed coup there was a backlash against Hoon which flowed over into his Ashfield constituency in Nottinghamshire where some Labour party members wanted to deselect him.

During the Iraq Inquiry, Hoon said that the first he knew of the 45-minute Iraq weapon claim was when he read it in the dossier on Iraq's weapons in September 2002.

Hoon had said that he would defend his seat at the 2010 general election but according to the Financial Times he had "finally bowed to pressure" and on 11 February 2010, he announced that he would stand down as an MP at the next election. After his retirement from politics he helped to set up a consultancy firm "TaylorHoon Strategy". He is now Managing Director of International Business at helicopter-maker AgustaWestland.

Expense claims
In April 2009, it emerged that Hoon had rented out his London home and claimed expenses on his constituency house, as approved by the Fees Office of the House of Commons. For security reasons he was required to live in state-owned accommodation at Admiralty House. Whilst this was rent free it involved significant costs. He made clear that he had only claimed what he was entitled to under the rules of the House of Commons.

Dispatches lobbyist investigation
Hoon was one of the MPs named in the 2010 sting operation on political lobbying by the Channel 4 Dispatches programme. Hoon told an undercover reporter that he wanted to translate his knowledge and contacts into something that "frankly makes money". On 22 March 2010 it was announced he had been suspended from the Parliamentary Labour Party, alongside Patricia Hewitt and Stephen Byers.

On 9 December 2010, Hoon, along with Stephen Byers and Richard Caborn were banned from having an ex-members pass. The Standards and Privileges Committee banned Hoon for a minimum five years as his was the most serious breach, whilst Byers received two years and Caborn six months.

title: Geoff Hoon