Syncretism - where a single form serves two or more morphosyntactic functions - is a persistent problem at the syntax-morphology interface. It results from a 'mismatch' whereby the syntax of a language makes a particular distinction but the morphology does not. This pioneering book provides a full-length study of inflectional syncretism, presenting a typology of its occurrence across a wide range of languages. The implications of syncretism for the syntax-morphology interface have long been recognised: it argues either for an enriched model of feature structure (thereby preserving a direct link between function and form), or for the independence of morphological structure from syntactic structure. This book presents a compelling argument for the autonomy of morphology and the resulting analysis is illustrated in a series of formal case studies within Network Morphology. It will be welcomed by all linguists interested in the relation between words and the larger units of which they are a part.
Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book's analysis: interpretation and qualification under international tax law; and Brazil's income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals' income in double taxation treaties? Is this "system" for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil's tax regime will quickly find this work instructive, insightful and thought-provoking.
Morphosyntax of Verb Movement discusses the phenomenon of Dutch, present in many Germanic languages, that the finite verb is fronted in main clauses but not in embedded clauses. The theoretical framework adopted is the so-called Minimalist Program of Chomsky (1995), the latest developmental stage of generative grammar. Taking issue with previous analyses, the author argues that phrase structure in Dutch is uniformly head initial, and that the finite verb moves to different positions in subject initial main clauses and in inversion constructions.