{"title":"Public finance and taxation Books","description":"","products":[{"product_id":"treasure-islands-9780099541721","title":"Treasure Islands","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eWITH NEW AND UPDATED MATERIAL\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eBillionaire Warren Buffet, currently the third wealthiest man in the world, paid the lowest rate of tax among his office staff, including his receptionist.\u003cbr\u003e\u003cbr\u003eIn 2006 the world''s three biggest banana companies did nearly 400 million worth of business in Britain but paid just 128,000 in tax between them.\u003cbr\u003e\u003cbr\u003eIn January 2009, US law enforcement fined Lloyds TSB $350 million after it admitted secretly channelling Iranian and Sudanese money into the US banking system.\u003cbr\u003e\u003cbr\u003eTax havens are \u003ci\u003ethe\u003c\/i\u003e most important single reason why poor people and poor countries stay poor. They lie at the very heart of the global economy, with over half the world trade processed through them. They have been instrumental in nearly every major economic event, in every big financial scandal, and in every financial crisis since the 1970s, including the latest global economic downturn. \u003cbr\u003e\u003cbr\u003eIn \u003ci\u003eTreasure Islands\u003c\/i\u003e, Nicholas Shaxson shows how this hap\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eAn utterly superb book -- Jeffrey Sachs\u003cbr\u003eShaxson combines meticulous research with amusing anecdotes, resulting in a very readable account of the murky world of offshore and a strong moral message that the system needs to be changed * Financial Times *\u003cbr\u003eExcellent... Shaxson comes as close as anyone ever has in getting the crux of the tax haven conundrum, which is to attempt to answer the question: why are they tolerated? - \u003ci\u003eEvening Standard\u003c\/i\u003e * Evening Standard *\u003cbr\u003eA fascinating, chilling book -- Paul Krugman\u003cbr\u003eNot just a crucial exposé of the corrupt systems endemic in the global economy, but also a rousing call to do something about them -- Holly Kyte * Sunday Telegraph *\u003c\/p\u003e","brand":"Vintage Publishing","offers":[{"title":"Default Title","offer_id":48732283732311,"sku":"9780099541721","price":10.44,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780099541721.jpg?v=1719996262"},{"product_id":"the-dreadful-monster-and-its-poor-relations-9780141992266","title":"The Dreadful Monster and its Poor Relations","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003e''An invaluable primer to some of the underlying tensions behind contemporary political debate'' \u003ci\u003eFinancial Times\u003c\/i\u003e\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eIt has always been an important part of British self-image to see the United Kingdom as an ancient, organic and sensibly managed place, in striking contrast to the convulsions of other European countries. Yet, as Julian Hoppit makes clear in this fascinating and surprising book, beneath the complacent surface the United Kingdom has in fact been in a constant, often very tense argument with itself about how it should be run and, most significantly, who should pay for what.\u003cbr\u003e\u003cbr\u003eThe book takes its argument from an eighteenth century cartoon which shows the central state as the ''Dreadful Monster'', gorging itself at the dinner table on all the taxes it can grab. Meanwhile the ''Poor Relations'' - Scotland, Wales and Ireland, both poor because of tax but also poor in the sense of needing special treatment - are viewed in London as an endless ''drain on\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eAn \u003cb\u003eengaging account\u003c\/b\u003e of three centuries of the UK's economic history ... Hoppit outlines an agenda for reform. -- Jonathan Portes * Prospect *\u003cbr\u003eA \u003cb\u003emeticulous \u003c\/b\u003efiscal narrative of the union with Scotland, the 19th century equivalent with Ireland, and devolution of taxes more recently ... [Hoppit shows] the importance of taxation to history and contemporary politics, providing \u003cb\u003ean invaluable primer\u003c\/b\u003e to some of the underlying tensions behind contemporary political debate. -- Chris Giles * Financial Times *\u003cbr\u003eHoppit shows how the history of financial relations within the United Kingdom is \u003cb\u003eprofoundly relevant\u003c\/b\u003e to the current constitutional debate ... Hoppit \u003cb\u003esteers the reader deftly\u003c\/b\u003e through complex historical statistics ... provides much useful ammunition. -- Vernon Bogdanor * Daily Telegraph *\u003c\/p\u003e","brand":"Penguin Books Ltd","offers":[{"title":"Default Title","offer_id":48732514124119,"sku":"9780141992266","price":12.34,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780141992266.jpg?v=1719997216"},{"product_id":"the-premonition-9780141996578","title":"The Premonition","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eTHE \u003ci\u003eSUNDAY TIMES\u003c\/i\u003e AND \u003ci\u003eNEW YORK TIMES\u003c\/i\u003e BESTSELLER\u003c\/b\u003e\u003cbr\u003e \u003cb\u003e\u003cbr\u003e ''Superb ... It is tremendous fun, tremendously told'' \u003ci\u003eThe Times\u003c\/i\u003e\u003c\/b\u003e\u003cbr\u003e \u003cb\u003e\u003cbr\u003e ''A fluid intellectual thriller'' \u003ci\u003eDaily Telegraph\u003c\/i\u003e\u003c\/b\u003e\u003cbr\u003e \u003cb\u003e\u003cbr\u003e From the global bestselling author of \u003ci\u003eThe Big Short\u003c\/i\u003e, the gripping story of the maverick scientists who hunted down Covid-19\u003cbr\u003e \u003c\/b\u003e\u003cbr\u003e \u003ci\u003e''It''s a foreboding,'' she said. ''A knowing that something is looming around the corner. Like how when the seasons change you can smell Fall in the air right before the leaves change and the wind turns cold.''\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e In January 2020, as people started dying from a new virus in Wuhan, China, few really understood the magnitude of what was happening. Except, that is, a small group of scientific misfits who in their different ways had been obsessed all their lives with how viruses spread and replicated - and with why the governments and the institutions that were supposed to look after us, kept making the same mistakes time and again.\u003cbr\u003e\u003cbr\u003e This group saw what nobody else did. A pandemic was coming. We weren''t prepared.\u003cbr\u003e\u003cbr\u003e \u003ci\u003eThe Premonition\u003c\/i\u003e is the extraordinary story of a group who anticipated, traced and hunted the coronavirus; who understood the need to think differently, to learn from history, to question everything; and to do all of this fast, in order to act, to save lives, communities, society itself. It''s a story about the workings of the human mind; about the failures and triumphs of human judgement and imagination. It''s the story of how we got to now.\u003cbr\u003e \u003cb\u003e\u003cbr\u003e ''Lewis is a master of his form'' \u003ci\u003eSunday Times\u003c\/i\u003e\u003c\/b\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003cb\u003eWhen the stories of our times are told, there will be no more seminal documents than the books of Michael Lewis.\u003c\/b\u003e * Guardian *\u003cbr\u003e\u003cb\u003eHe is so good everyone else may as well pack up.\u003c\/b\u003e * Evening Standard *\u003cbr\u003eMichael Lewis is one of the premier chroniclers of our age. * Huffington Post *\u003cbr\u003e\u003cb\u003eSuperb ... It is tremendous fun, tremendously told.\u003c\/b\u003e There is a lot to take from it - about the inertia of the US civil service, about the \"malignant obedience\" of middle managers, about how people fearful of the pandemic were treated with the \"wary indulgence of the sane in the presence of the fanatic\" ... Among those truths, in a familiar lesson for much of the world this year, is the danger of hubris. -- Tom Whipple * The Times *\u003cbr\u003e\u003cb\u003eA gripping story\u003c\/b\u003e ... This is a book about some brave, curious people who tried hard to swim against the tide. As always in a Lewis book they are brought vividly alive ... \u003cb\u003eLewis is a master of his form. \u003c\/b\u003e -- Christina Patterson * The Sunday Times *\u003cbr\u003e\u003cb\u003eA fluid intellectual thriller\u003c\/b\u003e ... As always with Lewis, the book is full of fascinating facts and personal angles. -- Steven Poole * Daily Telegraph Books of the Year 2021 *\u003cbr\u003e[Reading \u003ci\u003eThe Premonition\u003c\/i\u003e] we see a disturbing common trait emerging in our country and others: the unwillingness to prioritise people's lives over ideas and ingrained structures. -- Kazuo Ishiguro * Observer Books of the Year 2021 *\u003cbr\u003eIt is hard to think of a writer who has had more success than Michael Lewis at turning forbiddingly complex situations into \u003cb\u003epropulsive\u003c\/b\u003e nonfiction narratives ... \u003cb\u003eWithout his ever having to spell it out, Lewis's message comes across very powerfully\u003c\/b\u003e: the US government, in its institutional dysfunction, is in danger of abandoning its citizens to a private sector that is even less equipped to deal with large-scale disasters such as Covid. -- Mark O’Connell * The Guardian *","brand":"Penguin Books Ltd","offers":[{"title":"Default Title","offer_id":48732516254039,"sku":"9780141996578","price":10.44,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780141996578.jpg?v=1719997229"},{"product_id":"challenges-of-globalization-in-the-measurement-of-national-accounts-9780226825892","title":"Challenges of Globalization in the Measurement of","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eAn essential collection at the intersection of globalization, production supply chains, corporate finance regulation, and economic measurement.    The substantial increase in the complexity of global supply chains and other production arrangements over the past three decades has challenged some traditional measures of national income account aggregates and raised the potential for distortions in conventional calculations of GDP and productivity. This volume examines a variety of multinational business activities and assesses their impact on economic measurement. Several chapters consider how global supply chains complicate the interpretation of traditional trade statistics and how new measurement techniques can provide information about global production arrangements. Other chapters examine the role of intangible capital in global production, including the output of factoryless goods producers and the problems of measuring R\u0026amp;D in a globalized world. The studies in this volume also expl\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003ePrefatory Note\u003cbr\u003e Introduction  Nadim Ahmad, Brent R. Moulton, J. David Richardson, and Peter van de Ven \u003cbr\u003e I. Underlying Measurement Challenges\u003cbr\u003e 1. Addressing the Challenges of Globalization in National Accounts  Brent R. Moulton and Peter van de Ven  2. Meaningful Information for Domestic Economies in the Light of Globalization: Will Additional Macroeconomic Indicators and Different Presentations Shed Light?  Silke Stapel-Weber, Paul Konijn, John Verrinder, and Henk Nijmeijer  3. National Accounts for a Global Economy: The Case of Ireland  John FitzGerald  4. Eliminating the Pass-Through: Towards FDI Statistics That Better Capture the Financial and Economic Linkages between Countries  Maria Borga and Cecilia Caliandro  5. Multinational Profit Shifting and Measures throughout Economic Accounts  Jennifer Bruner, Dylan G. Rassier, and Kim J. Ruhl \u003ci\u003eComment\u003c\/i\u003e: Stephen J. Redding  6. Strategic Movement of Intellectual Property within US Multinational Enterprises  Derrick Jenniges, Raymond Mataloni Jr., Sarah Atkinson, and Yiran Xin\u003cbr\u003e\u003ci\u003eComment\u003c\/i\u003e: J. Bradford Jensen  7. The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity: Evidence from the Netherlands  Mark Vancauteren, Michael Polder, and Marcel van den Berg\u003cbr\u003e\u003ci\u003eComment\u003c\/i\u003e: Robert E. Yuskavage \u003cbr\u003e II. Global Value Chains for Intermediate Products\u003cbr\u003e 8. Accounting Frameworks for Global Value Chains: Extended Supply-Use Tables  Nadim Ahmad  9. Accounting for Firm Heterogeneity within US Industries: Extended Supply-Use Tables and Trade in Value Added Using Enterprise and Establishment Level Data  James J. Fetzer, Tina Highfill, Kassu W. Hossiso, Thomas F. Howells III, Erich H. Strassner, and Jeffrey A. Young\u003cbr\u003e\u003ci\u003eComment\u003c\/i\u003e: Susan N. Houseman  10. The Role of Exporters and Domestic Producers in GVCs: Evidence for Belgium Based on Extended National Supply and Use Tables Integrated into a Global Multiregional Input-Output Table  Bernhard Michel, Caroline Hambÿe, and Bart Hertveldt  11. Measuring Bilateral Exports of Value Added: A Unified Framework  Bart Los and Marcel P. Timmer \u003cbr\u003e III. Globally Intangible Capital\u003cbr\u003e 12. A Portrait of US Factoryless Goods Producers  Fariha Kamal\u003cbr\u003e\u003ci\u003eComment\u003c\/i\u003e: Teresa C. Fort  13. R\u0026amp;D Capitalization: Where Did We Go Wrong?  Mark de Haan and Joseph Haynes\u003cbr\u003e\u003ci\u003eComment\u003c\/i\u003e: Michael Connolly  14. Capturing International R\u0026amp;D Trade and Financing Flows: What Do Available Sources Reveal About the Structure of Knowledge-Based Global Production?  Daniel Ker, Fernando Galindo-Rueda, Francisco Moris, and John Jankowski\u003cbr\u003e\u003ci\u003eComment\u003c\/i\u003e: Nune Hovhannisyan","brand":"The University of Chicago Press","offers":[{"title":"Default Title","offer_id":48732930244951,"sku":"9780226825892","price":102.6,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780226825892.jpg?v=1719998994"},{"product_id":"the-road-to-ruin-9780241189207","title":"The Road to Ruin","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e''If you are curious about what the financial Götterdämmerung might look like you''ve certainly come to the right place'' \u003ci\u003eForbes\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eFinancial expert, investment advisor and New York Times bestselling author James Rickards reveals how the global elite are darkly concealing a coming catastrophe from investors, whilst protecting themselves from the fallout.\u003cbr\u003e\u003c\/b\u003e\u003cbr\u003e------------------------------------------------------------------------\u003cbr\u003e\u003cbr\u003eIf you want to plan for the risks ahead, you will need Rickards''s cutting-edge synthesis of behavioural economics, history, and complexity theory. It''s a guidebook to thinking smarter, acting faster and living with the comforting knowledge that your wealth is secure.\u003c\/p\u003e","brand":"Penguin Books Ltd","offers":[{"title":"Default Title","offer_id":48732966551895,"sku":"9780241189207","price":13.49,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780241189207.jpg?v=1719999099"},{"product_id":"economics-of-the-public-sector-9780393937091","title":"Economics of the Public Sector","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe long awaited revision of a classic text by an expert author team.","brand":"WW Norton \u0026 Co","offers":[{"title":"Default Title","offer_id":48733734306135,"sku":"9780393937091","price":56.0,"currency_code":"GBP","in_stock":true}]},{"product_id":"making-social-spending-work-9781108478168","title":"Making Social Spending Work","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eHow does social spending relate to economic growth and which countries have got this right and wrong? Peter H. Lindert provides a compelling global guide to public education, health care, pensions, and welfare provision, and links them to inequality and fiscal redistribution.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e'It's hard to think of anyone who has had such a profound effect on the way we think about political economy. This remarkable book gives us all more to chew over. Peter Lindert continues to set the agenda.' James A. Robinson, co-author of Why Nations Fail\u003cbr\u003e'Surprise! There are free lunches. But they may be running out soon. Learn why they exist and threats on the horizon to the many benefits of generous social spending from Peter Lindert's informative and readable book.' Claudia Goldin, co-author of The Race between Education and Technology\u003cbr\u003e'Why do we have government-financed social spending? Why did it emerge rather late in human history? What has it accomplished? These are some of the fundamental questions that Peter Lindert asks in his monumental Making Social Spending Work. Lindert's study of education, health care, old-age spending around the world could not have been more timely: these issues are again at the forefront of the political agenda.' Branko Milanovic, author of Capitalism, Alone\u003cbr\u003e'A must read for anyone interested in promoting just and sustainable growth. With pristine clarity, Lindert explains why social spending has risen everywhere. Using history and solid empirical evidence he debunks myths about negative effects and proposes new policies to facilitate inclusive growth and design a new social contract.' Nora Lustig, editor of Commitment to Equity Handbook\u003cbr\u003e'A magisterial examination of the historical, economic and political forces shaping the Welfare State, from its incipient beginnings in Fifteenth Century Europe to the rise of conditional cash transfers in Latin America in the 1990s. A must-read for anyone interested in rethinking the role of the State after the pandemic.' Francisco H. G. Ferreira, co-author of Economic Mobility and the Rise of the Latin American Middle Class\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eList of Figures; List of Tables; Part I. Overview: 1. Enduring Issues; 2. Findings and Lessons; Part II. The Long Rise, and its Causes: 3. Why Poor Relief Arrived So Late; 4. The Dawn of Mass Schooling before 1914; 5. Public Education since 1914; 6. More, but Different, Social Spending in Rich Countries since 1914; 7. Is the Rest of the World Following a Different Path?; Part III. What Effects?: 8. Effects on Growth, Jobs, and Life; 9. Why No Net Loss of GDP or Work?; 10. Do the Rich Pay the Poor for All This?; Part IV. Confronting Threats: 11. Do Immigration Tensions Fray the Safety Nets?; 12. Pensions and the Curse of Long Life; 13. Approaches to Public Pension Reform; 14. Borrowing Social-Spending Lessons; Appendix A. Sources and Notes for Chapters 3 and 4; Appendix B. Sources and Notes for Chapter 10; Appendix C. Chapter 12's Pension Accounting – Equations and Forecasts; Acknowledgements; Notes; References; Index.","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":48738304688471,"sku":"9781108478168","price":25.65,"currency_code":"GBP","in_stock":true}]},{"product_id":"tiley-s-revenue-law-9781509959433","title":"Tiley’s Revenue Law","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis is the 10th edition of John Tiley’s classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties.  The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book’s companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK’s value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject.  The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries’ tax systems to give readers a contextual overview of the subject.  Accompanying online resources for this title can be found at bloomsbury.pub\/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cb\u003ePART I: INTRODUCTION TO UK TAX LAW\u003c\/b\u003e 1. Definitions and Theories  2. Jurisdiction: The Taxing Power  3. Sources  4. The Setting of the Tax System  5. Tax Avoidance    \u003cb\u003ePART II: INCOME TAX\u003c\/b\u003e 6. Historical Introduction  7. Income Tax: Basic Concepts  8. The Tax Unit  9. Taxation and Social Security  10. Deductions and Credits for Taxpayer Expenditure and Losses  11. Personal Reliefs and Tax Reductions  12. Calculations  13. Employment Income: Scope and PAYE  14. Employment Income: Emoluments\/Earnings  15. Benefits in Kind and the Convertibility Principle  16. The Benefits Code and Exemptions  17. Employee Share Schemes  18. Employment Income: Deductions and Expenses  19. Business Income—Part I: Scope  20. Business Income—Part II: Basis of Assessment and Loss Relief  21. Business Income—Part III: Principles and Receipts  22. Business Income—Part IV: Trading Expenses  23. Business Income—Part V: Timing and Trading Stock (Inventory)  24. Capital Allowances  25. Income from Land in the United Kingdom  26. Savings Income: Interest and Premium, Bond and Discount  27. Miscellaneous Income Including Annual Payments  28. Income Not Otherwise Charged  29. Trusts  30. Death and Estates  31. Income Splitting: Arrangements and Settlements    \u003cb\u003ePART III: CAPITAL GAINS TAX\u003c\/b\u003e 32. Introduction and Policy  33. Structure and Elements  34. Assets  35. Disposals: (1) General  36. Disposals: (2) Gifts, Bargains Not at Arm’s Length and Other Gratuitous Transactions  37. Leases  38. Options  39. Death  40. Trusts  41. Shares, Securities and Other Fungible Assets  42. Capital Gains Tax and Business 43. Computation of Gains    \u003cb\u003ePART IV: INHERITANCE TAX\u003c\/b\u003e 44. Inheritance Tax: Introduction  45. Transfers of Value by Disposition  46. Death  47. Gifts with Reservation  48. Settled Property: Introduction  49. Trusts with Interests in Possession  50. Relevant Property Trusts with No Qualifying Interest in Possession  51. Favoured Trusts  52. Companies  53. Exempt Transfers: Conditions and Allocation Where Partly Exempt  54. Particular Types of Property  55. Valuation: Rules, Charges and Reliefs  56. Accountability and Administration  57. Incidence of Tax  58. International    \u003cb\u003ePART V: CORPORATION TAX\u003c\/b\u003e 59. Corporation Tax—Introduction, History and Policy  60. Structure  61. Distributions  62. Computation (1): General Rules  63. Computation (2): Accounting-based Rules for Specific Transactions  64. Groups and Consortium Companies: General  65. Control, Groups and Consortium Companies: Capital Gains  66. Exempt Distributions: Demergers  67. Close Companies  68. Anti-avoidance: Special Provisions    \u003cb\u003ePART VI: INTERNATIONAL AND EUROPEAN UNION TAX\u003c\/b\u003e 69. International Tax: Introduction and Connecting Factors  70. Enforcement of Foreign Revenue Laws  71. UK Residents and Foreign Income  72. Source: The Non-resident and the UK Tax System                       73. Controlled Foreign Companies  74. Capital Gains  75. Unilateral Relief Against Double Taxation  76. Double Taxation: UK Treaty Relief  77. European Union Tax Law    \u003ci\u003eBonus chapters – available on Companion Website:\u003c\/i\u003e \u003cb\u003ePART VII: TAX-PREFERRED SAVINGS AND CHARITIES\u003c\/b\u003e 78. Favoured Methods  79. Investment Intermediaries  80. Pensions  81. Charities  82. Value Added Tax and Stamp Duties","brand":"Bloomsbury Publishing PLC","offers":[{"title":"Default Title","offer_id":48739853009239,"sku":"9781509959433","price":76.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781509959433.jpg?v=1720053302"},{"product_id":"what-do-we-know-and-what-should-we-do-about-tax-justice-9781529667769","title":"What Do We Know and What Should We Do About Tax","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis book lays out what we know about the scale, history and impacts of tax abuse. From profit-shifting by multinational corporations to the exploitation of offshore tax havens. It sheds light on the people and organisations that enable tax abuse, and the stark social inequalities it creates.\u003cbr\u003e \u003cbr\u003e Crucially, it also explores what we can do about it. What are the practical realities of challenging the threats of tax injustice and of holding abusers accountable? What are the policies and institutional shifts we need to see and fight for?\u003cbr\u003e \u003cbr\u003e It is estimated that cross-border tax abuse accounts for around half a trillion dollars of lost revenue around the world each year. This is important. Alex Cobham shows us that tax is more than just business regulation or economic policy. It is a powerful tool for creating a fair and just society. It is our social superpower.\u003cbr\u003e \u003cbr\u003e \u003cstrong\u003eAlex Cobham\u003c\/strong\u003e is an economist and chief executive of Tax Justice Network.\u003cbr\u003e \u003cbr\u003e \u003cbr\u003e \u003cp\u003eThe ‘What Do We Know and What Should We Do About...?′ series offers readers short, up-to-date overviews of key issues often misrepresented, simplified or misunderstood in modern society and the media. Each book is written by a leading social scientist with an established reputation in the relevant subject area. \u003c\/p\u003e \u003cp\u003e\u003cstrong\u003e\"Short, sharp and compelling.\"\u003c\/strong\u003e - Alex Preston, The Observer\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003e\"If you want to learn a lot about what matters most, in as short a time as possible, this is the series for you.\"\u003c\/strong\u003e\u003cstrong\u003e \u003c\/strong\u003e- Danny Dorling, Halford Mackinder Professor of Geography, University of Oxford\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eOverall this book covers a good deal of ground, summarising the authors work, in both the academic field as well as in practice and in understanding the relationship between firms and governments. It also for example highlights the unequal nature of the bargaining arrangements between firms and tax authorities, and the need, for reasons discussed above to end secrecy, not only at the level of the firm, but from banks, and also (typically big 4) auditors and the advice they give on tax avoidance.\u003cbr\u003e Overall therefore, Cobham provides an excellent, thought provoking overview of these issues, with many examples that even the casual reader would find interesting. -- Professor Nigel Driffield * LinkedIn *\u003cbr\u003e\u003cp\u003eCobham′s analysis unveils compelling dimensions of tax justice, supported by insightful data seamlessly presented in charts and tables. The book transcends its initial goal of offering \"a guided tour of the issues and evidence\", evolving into a profound exploration of the interconnected realms of taxation, justice, and development. Through this exploration, readers gain a profound understanding of the evolving landscape of contemporary taxation systems and their contradictory impacts at both domestic and international contexts. \u003c\/p\u003e \u003cp\u003eWhat emerges unequivocally is the book′s plea for urgent reform as a prerequisite for achieving social justice. The narrative deftly underscores the pressing need to address the inequities perpetuated by the abuse of tax systems, both within nations and amongst them, emphasizing the imperative role of fair tax policies in meeting the basic needs of citizens across the spectrum of economic disparities.\u003c\/p\u003e \u003cp\u003eIn adhering to the standards of the \"\u003cem\u003eWhat Do We Know and What Should We Do About...?\"\u003c\/em\u003e series, the book achieves its objective of providing a concise, up-to-date overview of a critical issue. But the book not only informs, it also calls for action in the face of the contemporary challenges posed by the evolving landscape of taxation and its implications for global social justice.\u003c\/p\u003e -- Dr Iyabo Masha * email *\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eIntroduction Background What do we know about tax (in)justice? What should we do to achieve tax justice? Conclusion","brand":"Sage Publications Ltd","offers":[{"title":"Default Title","offer_id":48740299080023,"sku":"9781529667769","price":12.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781529667769.jpg?v=1720054352"},{"product_id":"acca-f6-taxation-fa2016-exam-kit-9781784156954","title":"ACCA F6 Taxation FA2016 - Exam Kit","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Kaplan Publishing","offers":[{"title":"Default Title","offer_id":48741198922071,"sku":"9781784156954","price":15.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781784156954.jpg?v=1720056874"},{"product_id":"the-finance-curse-how-global-finance-is-making-us-all-poorer-9781784705046","title":"The Finance Curse: How global finance is making","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eThis is a book that none of us can afford to ignore – an agenda-setting, campaigning investigation that shows how global finance works for the few and not the many.\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003e** A \u003ci\u003eFinancial Times\u003c\/i\u003e Book of the Year **\u003c\/b\u003e\u003cbr\u003e\u003cb\u003e‘Essential reading’ YANIS VAROUFAKIS\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eWe need finance – but when finance grows too big it becomes a curse.\u003cbr\u003e\u003cbr\u003eThe City of London is the single biggest drain on our resources, sucking talent out of every sphere, siphoning wealth and hoovering up government time. Yet to be ‘competitive’, we’re told we must turn a blind eye to money laundering and appease big business with tax cuts.\u003cbr\u003e\u003cbr\u003eTracing the curse back through economic history, Nicholas Shaxson uncovers how we got to this point. Moving from offshore tax havens to the bizarre industry of wealth management, he tells the explosive story of how finance established a stranglehold on society – and reveals how we can begin to break free.\u003cbr\u003e\u003cbr\u003e‘A radical, urgent and important manifesto for improving our country’\u003cbr\u003e Oliver Bullough, \u003ci\u003eObserver\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e‘Superbly written… A must-read’\u003cbr\u003e Misha Glenny, author of \u003ci\u003eMcMafia\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e‘Hard-hitting, well written and informative’\u003cbr\u003e \u003ci\u003eFinancial Times\u003c\/i\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003cb\u003eUtterly convincing… \u003ci\u003eThe Finance Curse \u003c\/i\u003eis a radical and important manifesto for improving Britain\u003c\/b\u003e -- Oliver Bullough, author of MONEYLAND\u003cbr\u003eThis is a\u003cb\u003e splendid polemic\u003c\/b\u003e against modern finance, in general, and the City of London, in particular. It is \u003cb\u003ehard-hitting, well written and informative\u003c\/b\u003e. Instead of enabling productive investment, the predominant activity of contemporary finance is rent extraction. This comes in many different guises: modern finance does not only promote tax avoidance and evasion, but, argues Shaxson, enables gangsterism and corruption on an enormous scale. I fear he is right. -- Martin Wolf * Financial Times *\u003cbr\u003e\u003cb\u003eThis superbly written book shows definitively how global finance has been grossly mis-sold to us all. It’s a must-read for anyone who lives, works and spends in this country\u003c\/b\u003e -- MISHA GLENNY, author of McMafia\u003cbr\u003e\u003cb\u003eGripping\u003c\/b\u003e . . . a \u003cb\u003esuperbly written\u003c\/b\u003e overview * Times Literary Supplement *\u003cbr\u003e\u003cb\u003eSearing\u003c\/b\u003e… Shaxson has form on being \u003cb\u003eprescient\u003c\/b\u003e ... his ideas should not be dismissed lightly -- Caroline Binham * Financial Times *","brand":"Vintage Publishing","offers":[{"title":"Default Title","offer_id":48741247320407,"sku":"9781784705046","price":9.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781784705046.jpg?v=1720057012"},{"product_id":"taxtopia-how-i-discovered-the-injustices-scams-and-guilty-secrets-of-the-tax-evasion-game-9781800960886","title":"TAXTOPIA: How I Discovered the Injustices, Scams","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003e'A shocking, enraging, sometimes hilarious exposé of a tax system that lives down to all our worst fears of further enriching the wealthy at the expense of the little guys.' \u003c\/b\u003e- Piers Morgan\u003cbr\u003e\u003cbr\u003e\u003cb\u003e'Very funny (and furious)... By the end of the book you may be spluttering with rage at the injustice of it all. Page after page shows how the rich are exploiting loopholes to reduce their tax bill.... But this is not some crazed figure on the extreme left hoping to bring down the establishment. The book is written by an accountant who has spent his career coming up with the very tax avoidance schemes the super-wealthy use to evade the clutches of HMRC.'\u003c\/b\u003e - \u003ci\u003eThe Telegraph\u003c\/i\u003e\u003cbr\u003e\u003cb\u003e\u003cbr\u003e'Funny, clever and really quite brilliant. Taxtopia will make you furiously angry and possibly even filthy rich.'\u003c\/b\u003e - Tom Peck, \u003ci\u003eThe Independent\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003e'If you want to know how skewed the system is and how the rich always get richer and stay that way, while you don't, then read this book. Then get angry.' \u003c\/b\u003e- Patrick Alley, Co-founder of Global Witness and author of \u003ci\u003eVery Bad People\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003e'Taxtopia's anonymous author has done the impossible - created a hilarious and deeply troubling expose about how the world's shady tax system is exploited and proves what we always suspected - that our tax system is rigged against us. Read it and weep.' \u003c\/b\u003e- Geraint Anderson author of \u003ci\u003eCity Boy\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003e'Would I recommend the book? For readers of \u003ci\u003eSpear's\u003c\/i\u003e\u003c\/b\u003e\u003cb\u003e, my answer is 'yes, and it may also be worth going back over some of the more interesting ideas with your accountant' \u003c\/b\u003e-\u003ci\u003eSpear's\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003e'The book is enormously readable ... I would very much recommend reading Taxtopia because it's the most hilarious book about tax I've ever read!' - \u003c\/b\u003eSiân Pattenden, \u003ci\u003eThe Bunker\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003eIn TAXTOPIA a rogue accountant breaks ranks to share his journey from clueless naïf to skilled tax consultant -and in doing so blows the lid on the murky world of making the tax burdens of the ultra-wealthy disappear.\u003cbr\u003e\u003cbr\u003eIn the topsy-turvy world of tax avoidance, you can get richer by buying a yacht, the world's biggest exporter of coffee is Switzerland, and billionaires like Jeff Bezos, Donald Trump and the Duke of Westminster often pay less tax than you do.\u003cbr\u003e\u003cbr\u003eWritten with sharp wit and over-brimming with inside secrets, the anonymous author shows us that not only does the global tax system encourage dubious practice which favours the rich, but that it was specifically founded with that in mind.\u003cbr\u003e\u003cbr\u003eIf you suspect that tax is a rigged game, a con, designed to fleece the little guy, you are about to find out just how shockingly true that really is.\u003cbr\u003e\u003cbr\u003eWelcome to TAXTOPIA.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eI would never ever have believed that a book about accountants could be either compelling or funny but Taxtopia manages both, it is a terrifying and brilliant book. Packed with true stories, many of them hilarious, the Rebel Accountant takes the reader deep inside the accountancy profession's often immoral banality. If you want to know how skewed the system is and how the rich always get richer and stay that way, while you don't, then read this book. Then get angry. -- Patrick Alley, Co-founder of Global Witness and author of Very Bad People\u003cbr\u003eTaxtopia's anonymous author has done the impossible - created a hilarious and deeply troubling expose about how the world's shady tax system is exploited and proves what we always suspected - that our tax system is rigged against us. Read it and weep. -- Geraint Anderson author of CITY BOY\u003cbr\u003eA shocking, enraging, sometimes hilarious exposé of a tax system that lives down to all our worst fears of further enriching the wealthy at the expense of the little guys. -- Piers Morgan\u003cbr\u003eVery funny (and furious)...  By the end of the book you may be spluttering with rage at the injustice of it all.  Page after page shows how the rich are exploiting loopholes to reduce their tax bill....  But this is not some crazed figure on the extreme left hoping to bring down the establishment.  The book is written by an accountant who has spent his career coming up with the very tax avoidance schemes the super-wealthy use to evade the clutches of HMRC. * The Telegraph *\u003cbr\u003eWould I recommend the book? For readers of \u003ci\u003eSpear's\u003c\/i\u003e, my answer is 'yes, and it may also be worth going back over some of the more interesting ideas with your accountant * Spear’s *\u003cbr\u003e\u003cp\u003eThe book is enormously readable ... I would very much recommend reading Taxtopia because it's the most hilarious book about tax I've ever read!\u003c\/p\u003e * Siân Pattenden, The Bunker *","brand":"Octopus Publishing Group","offers":[{"title":"Default Title","offer_id":48741790613847,"sku":"9781800960886","price":17.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781800960886.jpg?v=1720058825"},{"product_id":"auditing-practices-in-local-governments-an-international-comparison-9781801170864","title":"Auditing Practices in Local Governments: An","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePublic spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform. 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By focusing on countries which have experienced differing implementation processes, and which are characterised by different administrative and political cultures, the authors provide a comparative analysis of countries across the globe, including major European states, China, Australia, and New Zealand.\u003c\/p\u003e \u003cp\u003eWritten by scholars and practitioners in the fields of public sector auditing, this first volume of \u003cem\u003eEmerald Studies in Public Service Accounting and Accountability\u003c\/em\u003e provides readers both researchers and practitioners with a thorough overview of international public sector auditing practice.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eChapter 1. The why, who and what of public sector auditing; \u003cem\u003eLaurence Ferry, Pasquale Ruggiero, and Henry Midgley \u003c\/em\u003e\u003cbr\u003e Chapter 2. Local government Auditing in Australia;\u003cem\u003e Zahirul Hoque and Thiru Thiagarajah \u003c\/em\u003e\u003cbr\u003e Chapter 3. Local Government Auditing in Austria; \u003cem\u003eTobias Polzer, Sebastian Vith, and Günter Bauer \u003c\/em\u003e\u003cbr\u003e Chapter 4. Local Government Auditing in Brazil; \u003cem\u003eAndré Feliciano Lino, Ricardo Rocha de Azevedo, Ismar Viana, and André Carlos Busanelli de Aquino \u003c\/em\u003e\u003cbr\u003e Chapter 5. Local Government Auditing in the People’s Republic of China; \u003cem\u003eZhao Zaozao \u003c\/em\u003e\u003cbr\u003e Chapter 6. Local Government Auditing in England; \u003cem\u003eLaurence Ferry, Henry Midgley, and Aileen Murphie \u003c\/em\u003e\u003cbr\u003e Chapter 7. Local Government Auditing in France; \u003cem\u003eMarcel Guenoun and Robin Degron \u003c\/em\u003e\u003cbr\u003e Chapter 8. Local Government Auditing in Germany; \u003cem\u003eRené Geissler \u003c\/em\u003e\u003cbr\u003e Chapter 9. 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For centuries, governments have levied these \"sin taxes\" on alcohol and tobacco, but the list of taxable sins has now grown to include soda and marijuana, with calls to impose further taxes on plastic bags, meat, and even robots and carbon. Contrary to what experts and policymakers tell us, many of these alleged sins impose very little, if any, cost on society, and the harms that do exist can be minimized without resorting to tax. What follows in this book is a discussion of four case studies—on tobacco, marijuana, alcohol and soda—which make the case against the conventional wisdom in taxing these \"sins\", before concluding that when it comes to taxing sin, it is time for governments to forgive—and forget.   \u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\u003cbr\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e1. Tax Your Sins, Experts Say\u003cbr\u003e2. Taxing Soda\u003cbr\u003e3. 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The book will appeal to scholars and students of European public policy, public administration and economic governance.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eChapter 1: Introduction.Chapter 2: Policy-Making and Budget Changes.Chapter 3: Budgeting Policy Within the Union: Italy in the European Context.Chapter 4: Approaching an Explanation of Longitudinal Change in the Italian Budget.Chapter 5: Incremental Changes or Punctuations?Chapter 6:  To Change or Not to Change: Governments’ Spending Intentions.Chapter 7: The Impact of the Decision-Making Process.Chapter 8: Conclusion.","brand":"Springer International Publishing AG","offers":[{"title":"Default Title","offer_id":48743073415511,"sku":"9783031154461","price":999.99,"currency_code":"GBP","in_stock":false}]},{"product_id":"financial-regulation-in-the-eu-from-resilience-to-growth-9783319442860","title":"Financial Regulation in the EU: From Resilience","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eFinancial regulation has dramatically evolved and strengthened since the crisis on both sides of the Atlantic, with enhanced international coordination through the G-20 and the Financial Stability Board and, at the regional level, a definite contribution from the European Union. However the new regulatory environment has its critics, with many divergent voices arguing that over-regulation has become a root cause of our current economic stagnation.\u003c\/p\u003e\u003cp\u003eThis book provides a bigger picture view of the impact and future of financial regulation in the EU, exploring the relationship between microeconomic incentives and macroeconomic growth, regulation and financial integration, and the changes required in economic policy to further European integration. Bringing together contributions from law, economics and management science, it offers readers an accessible but rigorous understanding of the current state of play of the regulatory environment, and on the future challenges.\u003c\/p\u003e\u003cp\u003eCoverage will include:\u003c\/p\u003e\u003cp\u003e• A review of the recent regulatory changes from a legal and economic perspective\u003c\/p\u003e\u003cp\u003e• Analysis of how the economic model of financial institutions and entities is impacted by the new frameworks\u003c\/p\u003e\u003cp\u003e• How to improve securitization and new instruments under MIFID II\u003c\/p\u003e\u003cp\u003e• Issues in the enhanced supervision under delegated acts for AIFMD, CRR-CRD IV and Solvency II\u003c\/p\u003e\u003cp\u003e• How long term funding can be supplied in lieu of the non-conventional monetary policies\u003c\/p\u003e\u003cp\u003e• A new architecture for a safer and more efficient European financial system\u003c\/p\u003e\u003cp\u003e \u003c\/p\u003e\u003cp\u003eFinancial Regulation in the EU provides much needed clarity on the impact of new financial regulation and the future of the economy, and will prove a must have reference for all those working in, researching and affected by these changes.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"Springer International Publishing AG","offers":[{"title":"Default Title","offer_id":48743095959895,"sku":"9783319442860","price":37.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9783319442860.jpg?v=1720064092"},{"product_id":"economics-and-ageing-volume-i-theory-9783319932478","title":"Economics and Ageing: Volume I: Theory","description":"\u003cp\u003eThis upper level textbook provides a coherent introduction to the economic implications of individual and population ageing. Placing economic considerations into a wider social sciences context, this is ideal reading not only for advanced undergraduate and masters students in economics, health economics and the economics of ageing, but also policy makers, students, professionals and practitioners in gerontology, sociology, health-related sciences and social care.\u003c\/p\u003e\u003cp\u003eThis volume introduces the different conceptualisations of age and definitions of `old age', as well as the main theories of individual ageing as developed in the disciplines of biology, psychology and sociology. It covers the economic theories of fertility, mortality and migration and describes the four main frameworks that can be used to study economics and ageing, namely the life cycle, the overlapping generations, the perpetual youth and the dynastic models.\u003c\/p\u003e\u003cp\u003e\u003cb\u003e \u003c\/b\u003e\u003c\/p\u003e","brand":"Springer International Publishing AG","offers":[{"title":"Default Title","offer_id":48743110082903,"sku":"9783319932477","price":52.49,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9783319932477.jpg?v=1720064153"},{"product_id":"studies-in-maltese-regulation-financial-services-law-2022-9789993278801","title":"Studies in Maltese Regulation: Financial Services","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Midsea Books Ltd,Malta","offers":[{"title":"Default Title","offer_id":48743307706711,"sku":"9789993278801","price":36.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9789993278801.jpg?v=1720065023"},{"product_id":"between-debt-and-the-devil-9780691175980","title":"Between Debt and the Devil","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eOne of The Independent's Best Economics Books of the Year Bloomberg Businessweek's Best Books of the Year Financial Times Best Economics Books of of the Year One of Financial Times (FT.com) Best Economics Books of 2015, chosen by Martin Wolf One of the Strategy+Business Best Business Books 2016 in Economy One of The Independent's Best Economics Books 2015 One of Bloomberg Businessweek's Best Books of 2015, chosen by Vitor Constancio \"[Between Debt and the Devil] represents an important challenge to economic orthodoxy, which, as [Turner] rightly notes, has already failed us once.\"--John Cassidy, New Yorker \"Extensively researched and well-written.\"--Edward Chancellor, Wall Street Journal \"[A] remarkable new book.\"--Will Hutton, Observer \"Lucid and forcefully-argued.\"--Peter Thal Larsen, Reuters Breakingviews \"Turner offers a convincing account of the debt-fuelled global economic cycle of the last 15 years or so. I found myself skimming over large sections and nodding in agreement.\"--Erik Britton, Management Today \"Turner is more than just another thinker merrily seeking to provoke his audience; he is an experienced British policymaker accustomed to weighing up the angles... [Between Debt and the Devil] is as good as it can be, an overdue challenge to a taboo against monetary finance held sacred for too long.\"--Giles Wilkes, Financial Times \"Adair Turner, the former chairman of Britain's Financial Services Authority and described by The Economist as a man for all policy crises, upends financial orthodoxy in Between Debt and the Devil. He argues that nothing regulators have done thus far has addressed the fundamental underlying cause of financial instability... Turner's book is tightly argued and is packed with insights about the financial markets as well as the real economy.\"--Brenda Jubin, Investing.com \"If developed economies fall back into recession, people may hear quite a bit more about Lord Turner's ideas.\"--Economist \"This is an important book because Turner thinks clearly where much analysis has been fuzzy ... [a] stimulating book.\"--Ben Chu, The Independent \"Adair Turner's Between Debt and the Devil: Money, Credit and Fixing Global Finance--out this month--joins a select group of books that provide as clear an explanation of the financial crisis as one could hope for.\"--Diane Coyle, The Enlightened Economist \"Some astonishingly original ideas.\"--Alex Brummer, Daily Mail \"[A] brilliant new book... [The] prose crisply conveys analysis of real force.\"--Tom Clark, Guardian \"[A] scintillating individual [contribution] to the debate not just on the future of finance but how we should run our economy.\"--Felix Martin, New Statesman \"Adair Turner's new book Between Debt and the Devil is definitely worth your time.\"--Clive Crook, Bloomberg View \"A challenging but relentlessly logical book about the flaws of the system that led us to the Great Recession: excess finance, excessive indebtedness. He adds to the literature that explains why more and more finance is not always good. The proposed cure requires going beyond the present financial regulatory reform. A bold and thought provoking book.\"--Vitor Constancio, Vice president, European Central Bank, one of Bloomberg's Best Books of 2015 \"This book lays down a challenge which subsequent accounts of monetary policy will have to address.\"--David Willetts, Prospect \"[An] excellent book.\"--Nick Butler, Financial Times \"[H]is extensive work both at financial institutions and in academia, have given Turner an insider's view of the world of finance and economics. But his conclusions--that the banking system needs to be fundamentally restructured, and that periodically, instead of a government running up debt, the central bank should just print money for the government to spend--are far from conventional.\"--Matt Phillips, Quartz \"This is a good book, well worth reading... It is well and clearly written and supported by good, non-technical analysis and empirical evidence.\"--Charles Goodhart, Financial World \"These provocative and insightful arguments are particularly valuable at a time when austerity retains its intellectual luster despite its manifest failures.\"--Andrew Moravcsik, Foreign Affairs \"Turner's book should make policymakers and commentators sit up and take notice.\"--TT Ram Mohan, Economic \u0026amp; Political Weekly \"This seminal book details an important reality of today's economy: generating enough demand to absorb potential supply depends on explosive increases in indebtedness-private or public, or both.\"--Martin Wolf, Financial Times\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eAcknowledgments ix  Preface: The Crisis I Didn't See Coming xi  Introduction: Too Important to Be Left to the Bankers 1  Part I Swollen Finance 17  1 The Utopia of Finance for All 19  2 Inefficient Financial Markets 34  Part II Dangerous Debt 49  3 Debt, Banks, and the Money They Create 51  4 Too Much of the Wrong Sort of Debt 61  5 Caught in the Debt Overhang Trap 74  6 Liberalization, Innovation, and the Credit Cycle on Steroids 88  7 Speculation, Inequality, and Unnecessary Credit 108  Part III Debt, Development, and Capital Flows 131  8 Debt and Development: The Merits and Dangers of Financial Repression 133  9 Too Much of the Wrong Sort of Capital Flow: Global and Eurozone Delusions 149  Part IV\tFixing the System 161  10 Irrelevant Bankers in an Unstable System 163  11 Fixing Fundamentals 175  12 Abolishing Banks, Taxing Debt Pollution, and Encouraging Equity 186  13 Managing the Quantity and Mix of Debt 195  Part V\tEscaping the Debt Overhang 211  14 Monetary Finance-Breaking the Taboo 213  15 Between Debt and the Devil-A  Choice of Dangers 231  Epilogue: The Queen's Question and the Fatal Conceit 241  Notes 253  Bibliography 277  Index 289","brand":"Princeton University Press","offers":[{"title":"Default Title","offer_id":48865537294679,"sku":"9780691175980","price":16.14,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780691175980.jpg?v=1722274448"},{"product_id":"the-curse-of-cash-9780691178363","title":"The Curse of Cash","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eWinner of the 2017 PROSE Award in Economics, Association of American Publishers Selected for Canada's Financial Post Best Personal Finance and Economics Books of 2016 One of Bloomberg's Best Books of 2016 One of Financial Times (FT.com) Best Economics Books of 2016 Longlisted for the Financial Times and McKinsey Business Book of the Year 2016 \"In a brilliant and lucid new book, The Curse of Cash, the Harvard economist Kenneth Rogoff gives a fascinating and thorough account of the argument against cash.\"--John Lanchester, New York Times Magazine \"An excellent book on the history and the origins of cash, which also goes into much depth on the issue of cash constraining monetary policy.\"--Jon Hartley, Forbes.com \"The great accomplishment of his book is that his arguments are convincing... It's clear and coherent, and even if you disagree with him in the end, chances are you'll think a little bit differently about something of which most of us give no thought whatsoever.\"--Bethany McLean, Washington Post \"Convincing... It's clear and coherent, and even if you disagree with Rogoff in the end, chances are you'll think a little bit differently about something to which most of us give no thought whatsoever.\"--Bethany McLean, Washington Post \"[A] fascinating economic manifesto... [An] absorbing exploration of the uses, and misuses, of currency, and its intractability in controlling modern economies.\"--Publishers Weekly \"Economist Rogoff, the former chief economist of the International Monetary Fund, offers a detailed case for eliminating paper money... For both the elimination of paper money and the employment of negative interest rates to combat deflationary recessions, Rogoff painstakingly presents both the advantages and the drawbacks... Provocative.\"--Library Journal \"In a witty new book, The Curse of Cash, economist Kenneth Rogoff argues the human race would be better off without paper money. He's onto something.\"--Hiawatha Bray, Boston Globe \"[The Curse of Cash] makes the case for encouraging the U.S. government to drastically scale back on $100 bills in circulation. The book ... offers a thought-provoking theory for phasing out paper money, not eliminating it.\"--Susan Tompor, Detroit Free Press \"Meticulously written, [The Curse of Cash] covers everything needed for such a monetary reform. But the book is not excessively polemical. Rogoff details almost all the arguments against tinkering with paper currency, then labors to refute or defuse them.\"--Peter Garber, Finance \u0026amp; Development \"Rogoff is always worth listening to... Where Rogoff is on very solid ground is when he says the process of weaning us further off cash should begin with the abolition of high-denomination notes.\"--David Smith, Sunday Times \"Rogoff is always worth listening to... [He] is on very solid ground ... when he says the process of weaning us further off cash should begin with the abolition of high-denomination notes.\"--David Smith, Sunday Times \"Rogoff makes a compelling case for the crime-fighting power of his idea.\"--David Nicklaus, St. Louis Post Dispatch \"[Rogoff] understands that getting rid of cash ... is not exactly an easy sell. So Rogoff builds the case against cash, loading up on all the things wrong with paper money... Rogoff's case against cash is so cogently argued that it's hard to believe that we haven't already gotten rid of paper bills and coins--or at least larger bills.\"--Mark Gimein, Strategy+Business.com \"An illuminating, provocative and fact-packed work that does make you wonder why on earth we allow so much cash to slosh around. It also exposes some well-worn pub truths as urban myths.\"--Patrick Hosking, The Times \"An illuminating, provocative and fact-packed work that does make you wonder why on earth we allow so much cash to slosh around.\"--Patrick Hosking, The Times \"Ken Rogoff, the Harvard economist, who argues in [his] new book that we should start to phase out cash is, for me, on the money.\"--Ben Chu, Independent \"This book is a rare bird indeed: accessible, absorbing and often deadpan funny.\"--Brian Bethune, Maclean's \"[The Curse of Cash] is a fascinating contribution to the debate about what might be done to help get many wealthy countries out of an economic funk.\"--Clancy Yeates, Sydney Morning Herald \"Lively and clearly written.\"--Geoffrey Wood, Central Banking Journal \"Recommended for readers who seek a greater understanding of negative interest rates and the possibility of eliminating cash.\"--Choice \"You may not have any in your wallet, but $100 bills make up an astonishing 80 percent of the U.S. currency in circulation. In his new book, The Curse of Cash, Kenneth Rogoff ... proposes a plan to phase out most paper currency in the United States and other economically advanced nations, keeping only low-denomination notes to create what he terms a 'less-cash' society.\"--MIT Technology Review \"Like a chess player playing many opponents simultaneously, Rogoff views 'the curse of cash' through several prisms, and offers a compelling rationale of the merits of a 'less cash' economy.\"--Venky Vembu, The Hindu \"The Curse of Cash is a well-argued book and Rogoff is a good economist.\"--Pierre Lemieux, Regulation\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003ePreface ix  1 Introduction and Overview 1  PART I: The Dark Side of Paper Currency: Tax and Regulatory Evasion, Crime, and Security Issues  2 The Early Development of Coins and Paper Currency 15  3 Size and Composition of Global Currency Supplies, and the Share Held Abroad 31  4 Holdings of Currency in the Domestic, Legal, Tax-Paying Economy 48  5 Currency Demand in the Underground Economy 58  6 Seigniorage 80  7 A Plan for Phasing Out Most Paper Currency 92  PART II: Negative Interest Rates  8 The Cost of the Zero Bound Constraint 119  9 Higher Inflation Targets, Nominal GDP, Escape Clauses, and Fiscal Policy 147  10 Other Paths to Negative Interest Rates 158  11 Other Possible Downsides to Negative Nominal Policy Rates 175  12 Negative Interest Rates as a Violation of Trust and a Step Away from Rule-Based Systems 182  PART III: International Dimensions and Digital Currencies  13 International Dimensions to Phasing Out Paper Currency 199  14 Digital Currencies and Gold 208  Afterword to the Paperback Edition 217  Final Thoughts 237  Acknowledgments 241  Appendix 245  Notes 253  References 277  Index 293","brand":"Princeton University Press","offers":[{"title":"Default Title","offer_id":48865538900311,"sku":"9780691178363","price":14.24,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780691178363.jpg?v=1722274457"},{"product_id":"patient-capital-9780691217086","title":"Patient Capital","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Princeton University Press","offers":[{"title":"Default Title","offer_id":48865549287767,"sku":"9780691217086","price":17.09,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780691217086.jpg?v=1722274509"},{"product_id":"the-economics-of-sovereign-debt-and-default-9780691231433","title":"The Economics of Sovereign Debt and Default","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Princeton University Press","offers":[{"title":"Default Title","offer_id":48865552138583,"sku":"9780691231433","price":27.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780691231433.jpg?v=1722274523"},{"product_id":"landvalue-taxation-the-equitable-and-efficient-source-of-public-finance-9780856831829","title":"Landvalue Taxation The Equitable and Efficient","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis collection of 20 essays examines the merits of land-value taxation and distinguishes it from the conventional property tax because it has a more benign economic influence. It includes four essays by William S. Vickrey, the 1996 Nobel laureate in economics.","brand":"Shepheard-Walwyn (Publishers) Ltd","offers":[{"title":"Default Title","offer_id":48866062958935,"sku":"9780856831829","price":14.2,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780856831829.jpg?v=1722276864"},{"product_id":"public-finance-in-democratic-process-fiscal-institutions-individual-choice-fiscal-institutions-and-individual-choice-04-collected-works-of-james-m-buchanan-9780865972209","title":"Public Finance in Democratic Process  Fiscal","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Liberty Fund Inc","offers":[{"title":"Default Title","offer_id":48866117255511,"sku":"9780865972209","price":10.4,"currency_code":"GBP","in_stock":false}]},{"product_id":"economics-the-public-welfare-9780913966693","title":"Economics  the Public Welfare","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Liberty Fund Inc","offers":[{"title":"Default Title","offer_id":48866181874007,"sku":"9780913966693","price":10.4,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780913966693.jpg?v=1722277449"},{"product_id":"the-telegraph-tax-guide-2023-9781398613416","title":"The Telegraph Tax Guide 2023","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe Telegraph is an award-winning, multimedia news brand that has been synonymous with quality, authority and credibility for more than 165 years. \u003cb\u003eTelegraph Media Group (TMG) \u003c\/b\u003eis the publisher of \u003ci\u003eThe Daily Telegraph\u003c\/i\u003e and \u003ci\u003eThe Sunday Telegraph, The Telegraph Magazine\u003c\/i\u003e, Telegraph.co.uk, the Telegraph app and a number of books, including the annual \u003cb\u003e\u003ci\u003eTelegraph Tax Guide\u003c\/i\u003e\u003c\/b\u003e.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cul\u003e\u003cli\u003e\u003cul\u003e\n\u003cli\u003eChapter - 00: Introduction;\u003c\/li\u003e\n\u003cli\u003eChapter - 01: You and HMRC;\u003c\/li\u003e\n\u003cli\u003eChapter - 02: Tax rates and allowances;\u003c\/li\u003e\n\u003cli\u003eChapter - 03: Tax credits;\u003c\/li\u003e\n\u003cli\u003eChapter - 04: Interest payments and other outgoings;\u003c\/li\u003e\n\u003cli\u003eChapter - 05: Working in employment;\u003c\/li\u003e\n\u003cli\u003eChapter - 06: Value Added Tax;\u003c\/li\u003e\n\u003cli\u003eChapter - 07: Working for yourself;\u003c\/li\u003e\n\u003cli\u003eChapter - 08: National Insurance and state benefits;\u003c\/li\u003e\n\u003cli\u003eChapter - 09: State and private pensions;\u003c\/li\u003e\n\u003cli\u003eChapter - 10: Savings and investment income;\u003c\/li\u003e\n\u003cli\u003eChapter - 11: The family unit;\u003c\/li\u003e\n\u003cli\u003eChapter - 12: Residence and domicile;\u003c\/li\u003e\n\u003cli\u003eChapter - 13: Capital gains;\u003c\/li\u003e\n\u003cli\u003eChapter - 14: How to complete your Tax Return and work out your tax;\u003c\/li\u003e\n\u003cli\u003eChapter - 15: Paying your tax, interest and penalties;\u003c\/li\u003e\n\u003cli\u003eChapter - 16: Elections and claims: time limits;\u003c\/li\u003e\n\u003cli\u003eChapter - 17: Inheritance Tax;\u003c\/li\u003e\n\u003cli\u003eChapter - 18: Budget measures;\u003c\/li\u003e\n\u003c\/ul\u003e\u003c\/li\u003e\u003c\/ul\u003e","brand":"Kogan Page Ltd","offers":[{"title":"Default Title","offer_id":48866640855383,"sku":"9781398613416","price":19.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781398613416.jpg?v=1722279600"},{"product_id":"tax-litigation-handbook-9781526519917","title":"Tax Litigation Handbook","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eThe \u003ci\u003eTax Litigation Handbook\u003c\/i\u003e authored by Pump Court Tax Chambers is the successor to the previously published \u003ci\u003eHamilton on Tax Appeals\u003c\/i\u003e. The book provides a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical.\u003cbr\u003e\u003cbr\u003eThe expert author team covers tax investigations and the appeals procedure, including the types of decision that can be appealed; how an appeal can be brought; and all aspects of procedure before the First-tier Tribunal and Upper Tribunal, including a chapter devoted to the procedures for remote hearings. They also address procedural aspects of other types of tax litigation, such as judicial review, claims for professional negligence, insolvency procedures and High Court litigation. \u003cbr\u003e\u003cbr\u003eThe commentary is clearly presented with extensive referencing to relevant legislation and case law. All practitioners - whether they are experienced tax litigators or are conducting an appeal for the first\u003c\/p\u003e","brand":"Bloomsbury Publishing PLC","offers":[{"title":"Default Title","offer_id":48867472277847,"sku":"9781526519917","price":152.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781526519917.jpg?v=1722283438"},{"product_id":"the-economics-of-prosperity-rethinking-economic-growth-and-development-9781788117784","title":"The Economics of Prosperity: Rethinking Economic","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis book presents a general theory of the economics of prosperity. Drawing upon both historic and contemporary Austrian economic thinking, it looks beyond merely identifying various isolated causes of economic growth and development to describe and explain the process of economic progress. It brings together various economic principles related to production, exchange, the market division of labor, capital, technology, entrepreneurship, and economic calculation, and a further understanding of how different institutional settings and specific policies all affect the process of economic progress. It also provides a helpful critique of modern growth theory.\u003cp\u003e\u003cbr\u003e\u003cbr\u003eThe author argues that economic prosperity is not monocausal. It is the happy consequence of a highly developed division of labor, taking advantage of an expanding capital structure, embodied in technically advanced capital goods, all wisely invested by entrepreneurs. All these sources of prosperity require the social institutions of private property and sound money to function well together, facilitating economic progress and human civilization.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003ci\u003eThe Economics of Prosperity\u003c\/i\u003e provides a comprehensive explanation of the myriad of factors influencing economic growth and development for scholars, policy makers and economists.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e‘The Economics of Prosperity marvellously shows the way in which the main concepts of Austrian economics are connected with one another, and readers of the book will get a good sense of the power of Austrian causal-realist analysis.’\u0026gt;\u003c\/i\u003e -- David Gordon, Quarterly Journal of Austrian Economics\u003cbr\u003e\u003ci\u003e‘A brilliant synthesis of Austrian theories of markets, capital, entrepreneurship, and institutions along with an insightful critique of modern growth theory. Ritenour shows how economic development results, not from the deus ex machina of exogenous technological innovation, but from gradual improvements in productivity driven by savings, capital accumulation, and an increased division of labor. He rightly emphasizes private property, sound money, and free markets as necessary preconditions for a healthy and prosperous economy and society. Highly recommended!’\u003c\/i\u003e -- Peter G. Klein, Baylor University, Director, John F. Baugh Center for Entrepreneurship and Free Enterprise, US\u003cbr\u003e\u003ci\u003e‘\u003c\/i\u003eThe Economics of Prosperity\u003ci\u003e is a very important and most notable book that, based on the concept and implications of the entrepreneurially driven dynamic efficiency, opens a truly new era in the field of development economics. The book is very well written and extremely clear and should be read not only by every student of economics but also by everyone interested in how to fight poverty in the 21st century.’\u003c\/i\u003e -- Jesús Huerta de Soto, King Juan Carlos University, Madrid\u003cbr\u003e\u003ci\u003e‘Professor Ritenour explains why a prosperous and growing economy requires an institutional and cultural framework that encourages entrepreneurship. Economists often emphasize investment and technological developments, insufficiently recognizing the importance of the creative activity of entrepreneurs. Ritenour clearly describes the ingredients that are necessary to produce prosperity.’\u003c\/i\u003e -- Randall G. Holcombe, Florida State University, US\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents: Introduction to The Economics of Prosperity  1. Human action and the economic order  2. The market division of labor  3. Capital  4. Technology  5. Entrepreneurship  6. Modern growth theory  7. Market institutions  8. Development policy  9. Coda: The conclusion of the matter  Works cited   Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":48868429758807,"sku":"9781788117784","price":90.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781788117784.jpg?v=1722287990"},{"product_id":"intergovernmental-transfers-in-federations-9781789900842","title":"Intergovernmental Transfers in Federations","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eIn a multi-level government system institutional legacy and the assignment of roles and responsibilities between the federal and the subnational governments create imbalances. These imbalances in economic terms are a result of a mismatch between revenue-raising capacity and the spending responsibilities of the different levels of the government.\u003cp\u003e\u003c\/p\u003e\u003cp\u003e \u003ci\u003eIntergovernmental Transfers in Federations\u003c\/i\u003e presents a synthesis of recent international experience of large federations in addressing the most fundamental issues of horizontal and vertical imbalances through the prism of intergovernmental transfers. It compares mature federal systems and the maturing federations of the world. Contributors delve into the various aspects of policymaking as well as policy choices in selecting an efficiency path for a meaningful fiscal devolution aimed at integrating performance and incentives to reach an expenditure mix that facilitates better service delivery. Chapters include empirical, theoretical and methodological contributions as well as case studies that illustrate important policy or methodological lessons for future work.\u003c\/p\u003e\u003cp\u003e This collection is essential reading for researchers, practitioners, policy makers and students wishing to understand the choices made by different countries in response to the overarching principles of needs, equity and efficiency for sharing of resources.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e'Scholars and practitioners alike will find this comprehensive volume invaluable. The analytical framework and the accompanying country case studies provide constructive insights and lessons on how to successfully design and implement intergovernmental transfers within federal countries. Definitely a book that will help shape future central-local fiscal systems.'\u003c\/i\u003e\u003cbr\u003e --Roy Kelly, Duke University, US\u003cp\u003e\u003ci\u003e'This excellent volume brings together most of the world's leading experts on intergovernmental fiscal relations. They provide important contributions to both the conceptual and practical literature on the design of intergovernmental transfers. Building on three insightful discussions of the principles of effective transfer design, the volume contains a dozen in-depth descriptions and critical analyses of grant systems in mature federations, evolving federations, and multi-level unitary governments. Policymakers, scholars, and students will all profit from the lessons about the design of intergovernmental transfers provided in this timely volume.'\u003c\/i\u003e\u003cbr\u003e --Andrew Reschovsky, University of Wisconsin-Madison, US\u003c\/p\u003e\u003cp\u003e\u003ci\u003e'When it comes to designing intergovernmental transfers in a federation, there is no one model that stands above the rest. This book clearly illustrates this point with case studies from ten mature and maturing federations, written by leading scholars. Even though transfers differ across countries, there are important lessons to be learned from these case studies. For policymakers, researchers, and practitioners interested in understanding the theoretical considerations in designing transfers, what works and what does not work, and how to design a better system, this book is essential reading.'\u003c\/i\u003e\u003cbr\u003e --Enid Slack, University of Toronto, Canada\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  Foreword by Richard Bird  xiii  1 Introduction to the volume 1 Serdar Yilmaz and Farah Zahir   PART I CONCEPTUAL ISSUES 2 The architecture of intergovernmental transfers: principles and practice in low- and middle-income countries 7 Roy W. Bahl Jr  3 Issues in intergovernmental fiscal transfers: public finance and political economy considerations 21 Serdar Yilmaz and Farah Zahir  4 The practice of fiscal equalization: a political economy clarification 41 Bernard Dafflon and François Vaillancourt   PART II INTERGOVERNMENTAL TRANSFERS IN MATURE FEDERATIONS 5 The German model of addressing vertical and horizontal fiscal imbalances 64 Paul B. Spahn  6 The United States grant system 86 Howard A. Chernick  7 Federal finance arrangements in Canada: the challenges of fiscal imbalance and natural resource rents 109 Marcelin Joanis and Fran.ois Vaillancourt  8 Revenue and expenditure needs equalization: the Swiss answer 134 Bernard Dafflon  9 Intergovernmental fiscal relations in Australia 163 Bob Searle  10 The economic impacts of horizontal fiscal equalization as practised in Australia 185 Jonathan Coppel   PART III INTERGOVERNMENTAL TRANSFERS IN EVOLVING FEDERATIONS 11 Intergovernmental fiscal transfers and performance grants in Brazil 204 Deborah L. Wetzel and Lorena Viñuela  12 Intergovernmental fiscal transfer system in Argentina: historical evolution, current performance and reform options to promote efficiency, equity and transparency 224 Marco Larizza and Julian Folgar  13 Evolving role of the Finance Commissions in India in the last 25 years 248 Farah Zahir  14 Emerging trends in fiscal transfer systems in selected federations: implications for India 275 Jorge Martinez-Vazquez   PART IV INTERGOVERNMENTAL TRANSFERS IN UNITARY FEDERATIONS 15 Intergovernmental fiscal transfers in Kenya: the evolution of revenue sharing under new devolution in a quasi-federal system 296 Jamie Boex and Paul Smoke  16 Reforming vertical programmes: the case of South African local government 323 David Savage  Index  345","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":48868493558103,"sku":"9781789900842","price":127.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781789900842.jpg?v=1722288307"},{"product_id":"the-ecology-of-tax-systems-factors-that-shape-the-demand-and-supply-of-taxes-9781789909319","title":"The Ecology of Tax Systems: Factors that Shape","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. \u003cp\u003e\u003c\/p\u003e\u003cp\u003eIncome taxes operate well in highly industrialized countries, characterized by large enterprises, modern accounting, thousands of workers and tangible products. There are great difficulties, however, when they operate in countries with higher levels of informality. Vito Tanzi addresses this effect and the influence of economic structure; the income distribution; globalization; technology; and various other main elements that determine the ecology of taxation. The implicit, important conclusion is that there are no \u003ci\u003epermanent\u003c\/i\u003e or \u003ci\u003euniversal optimal \u003c\/i\u003etax theories: all theories are related to this ecology. \u003c\/p\u003e\u003cp\u003eStudents of taxation from various fields and economists interested in taxation and public finance will appreciate this book's new perspective on success and failure of taxes and tax systems. It will also serve as a useful resource for tax historians, policy experts, teachers, and tax theorists.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e‘A very useful collection of works on a novel approach to thinking about modern taxation. It could readily be used as a resource for teachers of taxation, economics, public finance or economic history.’ -- Emily Millane, Economic Society of Australia\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents: Preface  1. Factors that influence tax systems  2. Industrialization, Globalization and Taxation  3. Complexity in Taxation  4. The Supply-side Revolution and challenges in taxing the Rich  5. Globalization and the Taxation of the Rich  6. Role of Taxation in Fiscal Imbalances before the Financial Crisis  7. Taxation and Equitable Economic Development  8. Why Developing Countries have Low Tax Levels  9. Tax Reform in Latin America: a Long-term Assessment  10. Enhancing the Fiscal Capacity of Developing Countries  11. Options for Revenue-Sharing Arrangements in Federations  12. Summing Up   Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":48868494147927,"sku":"9781789909319","price":28.95,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781789909319.jpg?v=1722288310"},{"product_id":"tax-policy-and-uncertainty-modelling-debt-projections-and-fiscal-sustainability-9781800376007","title":"Tax Policy and Uncertainty: Modelling Debt","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003ePresenting innovative modelling approaches to the analysis of fiscal policy and government debt, this book moves beyond previous models that have relied upon the assumption that various age-specific rates and policy variables remain unchanged when it comes to generating government expenditures and tax revenues. As a result of population ageing, current policy settings in many countries are projected to lead to unsustainable levels of public debt; \u003ci\u003eTax Policy and Uncertainty\u003c\/i\u003e explores models that allow for feedbacks and uncertainty to combat this.\u003cbr\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cbr\u003eApplicable to any country, the models in the book explore the optimal timing and extent of tax changes in the face of anticipated high future debt. Chapters produce stochastic debt projections, including probability distribution of debt ratios at each point in time. It also offers important analysis of fiscal policy trade-offs as well as providing advice on when and by how much tax rates should be increased.\u003cbr\u003e\u003c\/p\u003e\u003cp\u003e\u003cbr\u003eEconomics scholars focusing on fiscal policy will appreciate the improved models in this book that allow both for uncertainty and feedback effects arising from responses to increased debt. It will also be helpful to economic policy advisors and economists in government departments.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e’This book develops important innovations in addressing two problems in determining short term fiscal policy according to long run fiscal projections. The first problem is the difficulty of modelling the complex interactions of macroeconomic variables that generate feedback effects from policy decisions. Second is the potential sunk costs of making irreversible tax and spending decisions in the face of significant uncertainty about future phenomena such as population ageing and climate change. The authors build their analysis carefully and in a very readable style. It should provide a useful manual for fiscal policy makers around the world.’\u003c\/i\u003e\u003cbr\u003e- Ross Guest, Griffith University, Australia -- ’Anyone seeking to understand tax policy modelling under uncertainty will certainly want to consult this book.’- James R. Hines Jr., University of Michigan, US\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents: 1. Introduction  I Deterministic Projection Models  2. Projecting Tax Revenues  3. A Debt Projection Model  II Uncertainty in Tax Models  4. Tax Policy under Uncertainty  III Debt Projections and Uncertainty  5. Stochastic Projections and Debt  6. Optimal Tax Policy  Bibliography   Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":48868515545431,"sku":"9781800376007","price":86.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781800376007.jpg?v=1722288416"},{"product_id":"the-role-of-the-public-sector-economics-and-society-9781803925608","title":"The Role of the Public Sector: Economics and","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eAt last – a textbook on the public sector for students of social policy, public policy, political science and sociology. This book explains why we have a public sector and what tasks it is expected to perform.\u003cp\u003e\u003cbr\u003e\u003cbr\u003eBent Greve presents the key strengths and weaknesses of the public sector in modern European societies in a clear and straightforward fashion. He also highlights the new challenges the sector faces, including changes in global development, demography and technology.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003cbr\u003ePublic and private sectors are highly interdependent and Greve explores this relationship and the consequences of choosing different public expenditures and financing. He addresses differences across affluent European economies and demonstrates how countries can develop society as desired whilst ensuring that their economies remain resilient to external crises, such as the financial crisis of 2008 or the Covid-19 pandemic.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003cbr\u003eHighly accessible and informative, this book will be a valuable resource for lecturers and students of social policy, public policy, political science and economic sociology. It is also essential reading for students of public sector management and administration who need to understand the fundamentals of public sector economics and political economy. Its novel interpretation of the broader role of the public sector will also be beneficial for practitioners and policy makers.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e‘Recent years have witnessed the “Return of the State” after decades of spreading neo-liberalism and market ideology. Bent Greve’s book is a very well written text able to capture the old and new roles of the public sector in contemporary societies. It provides interesting and valuable insights both for scholars and students into how the relationship between the state, the market and society has been evolving and the present and future challenges.’\u003c\/i\u003e -- Emmanuele Pavolini, University of Macerata, Italy\u003cbr\u003e\u003ci\u003e‘What is the public sector? Why is public spending necessary, and how is it funded and managed? Greve offers a clear, non-ideological account of the nature of the public sector in developed economies. His analysis of the complex connections between public and private, state and market, provides readers with a timely guide to this most fundamental of all relationships in the public sphere.’\u003c\/i\u003e -- Nick Ellison, University of York, UK\u003cbr\u003e\u003ci\u003e‘This book is an excellent guide for students and professionals in public and social policy, helping them to understand the economic issues in policy making. The key concepts in public sector economics are clearly presented, with explanations of current debates and references to the most recent literature. The multiple economic and social effects of public sector and welfare state measures, and their mutual relationships are also well explained. Bent Greve illuminates the conceptual debate with compelling empirical illustrations which spark and maintain the interest of the reader. Last, but not the least, Greve accentuates new important topics not commonly included in textbooks: the social investment perspective and the consequences of this for policy making, international influences on national public sector economics (including EMU), and current developmental challenges for the public sector such as societal ageing, external shocks on economies and technological change.’\u003c\/i\u003e -- Tomáš Sirovátka, Masaryk University, Czechia\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents: Preface  1. The role of the public sector  2. Allocation, distribution and stabilization  3. Market failure and other reasons for public interventions  4. Size of the public sector  5. Taxation and impact on societies  6. Fiscal policy – what works what does not work  7. Steering of the public sector economy  8. In-cash benefits – the role of the public sector  9. In-kind benefits – the service of the public sector  10. International influence, including the Economic and Monetary Union  11. A social investment perspective on public sector spending  12. Challenges for the public sector – a few concluding remarks   Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":48868560011607,"sku":"9781803925608","price":78.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781803925608.jpg?v=1722288629"},{"product_id":"the-economics-of-taxation-18th-edition-2018-9781906201425","title":"The Economics of Taxation (18th edition): 2018","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cstrong\u003eFor over 30 years this textbook has been the leader in its field.\u003c\/strong\u003e\u003cbr\u003e \u003cbr\u003e The 18th edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK.\u003c\/p\u003e  \u003cp\u003ePart 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK’s tax system, highlighting international comparisons.\u003c\/p\u003e  \u003cp\u003e\u003cstrong\u003eFeatures\u003c\/strong\u003e\u003c\/p\u003e  \u003cul\u003e\n\u003cli\u003eRegularly revised to keep it up to date with changes to the UK tax system.\u003c\/li\u003e\n\u003cli\u003eNumerical examples and illustrations integrated throughout the text.\u003c\/li\u003e\n\u003cli\u003eChapter-by-chapter self assessment and discussion questions, with suggested answers to the self assessment questions at the end of the text.\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eThe Economics of Taxation is suitable for undergraduates of all disciplines studying courses in taxation.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\"This is by far the best book in its field available today.\" -- Andy Lymer, Professor of Accounting \u0026amp; Taxation, Birmingham Business School","brand":"Fiscal Publications","offers":[{"title":"Default Title","offer_id":48868901683543,"sku":"9781906201425","price":42.95,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781906201425.jpg?v=1722290259"},{"product_id":"a-decade-of-armageddon-new-geography-essays-9781910151587","title":"A Decade of Armageddon: New Geography Essays","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis as-it-happened review of the causes, consequences, and repercussions of the 2008 Global Financial Crisis is more than a history lesson – it's a look into the future.\u003cbr\u003e\u003cbr\u003eThese essays by Dr Susanne Trimbath, were first published between 2008 and 2015 on newgeography.com. They have been edited to be read as a free-standing publication, grouped together into the following chapters:\u003cul\u003e\n\u003cli\u003eBailouts\u003c\/li\u003e\n\u003cli\u003eCongressional Hearings and Legislation\u003c\/li\u003e\n\u003cli\u003eHomeowners and Mortgages\u003c\/li\u003e\n\u003cli\u003eFederal Reserve and Treasury Actions\u003c\/li\u003e\n\u003cli\u003eBank\/Broker Behavior\u003c\/li\u003e\n\u003cli\u003eSystemic Issues\u003c\/li\u003e\n\u003cli\u003ePublic Reaction\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003eThe hardback is a limited edition of 100 copies, signed by the author. Every copy sold will include a US$5 donation to the Diane Fossey Foundation \u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eMy wish is that I have opened your eyes to the false utopia being offered by Wall Street and the businesses and governments they support.\" - Dr Susanne Trimbath\u003cp\u003e\"These essays are a critical element in the continuing discussion of inequality and the growing power of a small financial elite\" - Joel Kotkin, editor of NewGeography.com NewGeography.com\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cul\u003e\n\u003cli\u003e 1.    Bailouts \u003cp\u003eWhy there were bailouts in 2008-9 for Wall Street and not for Main Street? This chapter includes articles on who got the money and how the true cost, which was to be borne by US taxpayers, was hard to calculate and often purposefully hidden from public view.\u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003e2.    Congressional Hearings and Legislation \u003cp\u003eOnce the full-blown global financial crisis hit, the response included tens of thousands of pages of new rules, regulations and regulators in the space of about three years. Also, the US government assumed ownership and operation of AIG. This was the first \"taking\" since 1989 and was followed by Washington Mutual in September 2008 and W Holding's Westernbank in April 2010.\u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003e3.    Homeowners and Mortgages \u003cp\u003eThe housing market, in the years leading up to the financial crisis and the Great Recession, had been treated like gold – not that \"houses are as good as gold\" but that people were treating houses \u003cem\u003eAS IF\u003c\/em\u003e they were an investment and not a place to live.\u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003e4.    Federal Reserve and Treasury Actions \u003cp\u003eIn 2009, Treasury Secretary Timothy Geithner presented a proposal for legislation that would give the secretary the authority to make the final determination that a financial institution on the verge of default – regulation by revolution. Geithner's proposal would let the federal government nationalize a 'too big to fail' company. \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003e5.    Bank\/Broker Behavior \u003cp\u003eThe actions of financial industry professionals led to the financial crisis that developed into the Great Recession. Criminal charges were brought against those who cheated their way into getting a share of the bailout money, but many of those responsible for creating the situation were paid elaborate bonuses at the same time their financial institutions were receiving bailout funds.\u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003e6.    Systemic Issues \u003cp\u003eThis chapter on Systemic Issues goes into detail about topics that are widely misunderstood by the non-financial public: financial innovations were supposed to democratize capital by making it easier to fund less-popular projects, both public and private. Like many inventions, it was abused for the enrichment of a few.\u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003e7.    Public Reaction \u003cp\u003ePublic reaction in the United States to the revelations of the Wall Street bailout was subdued. A Landmark Narrative developed and was generally accepted by Americans: people bought houses they couldn't afford by using adjustable-rate mortgages, no-money-down and other schemes offered by banks. When the favorable terms ran out those homebuyers stopped paying their mortgages; they caused their mortgage bank to slide toward bankruptcy, and caused all those \"sliced-and-diced\" mortgage-backed bonds to fail, too.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Spiramus Press","offers":[{"title":"Default Title","offer_id":48868947657047,"sku":"9781910151587","price":18.95,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781910151587.jpg?v=1722290497"},{"product_id":"pricing-for-success-the-7-step-plan-for-winning-more-customers-at-better-prices-9781912300723","title":"Pricing for Success: The 7-step plan for winning","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePerfecting your pricing is fundamental to the success of your business. It affects how your customers perceive you, it can make or break a sale, and it’s \u003cem\u003ethe\u003c\/em\u003e most powerful key to profitable and sustainable growth.\u003c\/p\u003e  \u003cp\u003eBut how do you know your pricing is right? How do you approach making this most crucial of decisions with confidence and clarity?\u003c\/p\u003e  \u003cp\u003eIn \u003cem\u003ePricing for Success,\u003c\/em\u003e leading pricing expert Mark Peacock takes a fresh look at the power and psychology of pricing and walks you clearly through seven essential steps that will improve your pricing, delight your customers, and create a more profitable business.\u003c\/p\u003e  \u003cp\u003eThrough an illuminating and informative blend of straightforward examples, templates and real-life case-studies, presented alongside over fifty expert pricing tips, tools and tactics, you’ll discover:\u003c\/p\u003e  \u003cul\u003e\n\u003cli\u003eWhy pricing is your biggest lever for profitable growth.\u003c\/li\u003e\n\u003cli\u003eThe persuasive pricing techniques that have the biggest impact.\u003c\/li\u003e\n\u003cli\u003eHow customer-driven approaches make it easier to boost your bottom line.\u003c\/li\u003e\n\u003cli\u003eThe surprising truth about premium pricing and how it’s easier to sell.\u003c\/li\u003e\n\u003cli\u003eHow to cleverly structure your offer so you can optimise your prices.\u003c\/li\u003e\n\u003cli\u003eHow to avoid common pricing pitfalls and lose your fear of losing business.\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eThe time you spend on getting this right is the best investment you’ll make in your business. So, stop leaving money on the table, start taking control of your pricing and create a powerful new approach to pricing that will unlock higher profits and provide sustainable business growth.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cstrong\u003e\"A must-read and accessible guide for any business concerned with delivering profitable growth.\"\u003c\/strong\u003e\u003c\/p\u003e  \u003cp\u003eNathan King, CEO, AddVantage Strategy\u003c\/p\u003e\u003cbr\u003e\u003cp\u003e\u003cstrong\u003e\"Relevant and practical! Packed with advice on why price matters and the importance of getting it right.\"\u003c\/strong\u003e\u003c\/p\u003e  \u003cp\u003eDavid Pritchard, Managing Director, Sandler London East\u003c\/p\u003e\u003cbr\u003e\u003cp\u003e\u003cstrong\u003e\"Excellent! Makes a difficult subject simple and explains the true power of pricing.\"\u003c\/strong\u003e\u003c\/p\u003e  \u003cp\u003eRoy Newey, Chairman, CEO and Author of \u003cem\u003eReady, Set, Grow – Make More Money and Keep It\u003c\/em\u003e\u003c\/p\u003e","brand":"Right Book Press","offers":[{"title":"Default Title","offer_id":48868997235031,"sku":"9781912300723","price":17.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781912300723.jpg?v=1722290747"},{"product_id":"the-imperial-roman-economy-9781999626228","title":"The Imperial Roman Economy","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis book is the first coherent quantified assessment of the economy of the Roman Empire. George Maher argues inventively and rigorously for a much higher level of growth and prosperity than has hitherto been imagined, and also explains why, nonetheless, the Roman Empire did not achieve the transition which began in Georgian Britain. This book will have an enormous impact on Roman history and be required reading for all teachers and students in the field. It will also interest and provoke historians of the medieval and early modern periods into wondering why their economies failed to match the Roman level.  Part of the problem in assessing the Roman economy is that we do not have much in the way of numerical data, but Roman historians, who rarely have much statistical expertise, have not always recognised the potential of the data we do have. Dr Maher's reassessment of the economy of the Roman Empire has to use the same data as everyone else, but he is able to draw strikingly novel conclusions in two ways: first, by more statistically sophisticated use of a few crucial datasets and, second, by correlating and drawing a coherent picture across the whole economy. On grain yields, firstly, instead of getting bogged down in details of individual cases, George Maher shows how there is a remarkably consistent pattern from which outliers can be excluded, showing yields were much higher than normally assumed. He then demonstrates that high yields are in fact necessary to explain the exceptional urbanization of the Empire. Urbanization at this level in turn, as George Maher shows, has implications for consumption and commerce. He takes this further to show how high levels of trade imply high levels of sophistication in economic practices and mentality. In one of his most methodologically novel chapters, George Maher develops a new and simpler way of assessing average life expectancy and argues for a life expectancy almost double the traditional view. This book, Dr George Maher's doctoral thesis, is the theoretical underpinning of his book Pugnare: Economic Success and Failure.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eChapter 1: Introduction Chapter 2: The agricultural sector and comparisons to other economies Chapter 3: Levels of urbanization and economic output Chapter 4: The extent of trade and why it changed over time Chapter 5: The expectation of life as a measure of economic progress Chapter 6: Productive knowledge and the potential for growth Chapter 7: The money system and its weaknesses Chapter 8: The system of state finances and fiscal incompetence Chapter 9: Conclusions Appendices Bibliography","brand":"Kilnamanagh","offers":[{"title":"Default Title","offer_id":48869327110487,"sku":"9781999626228","price":17.99,"currency_code":"GBP","in_stock":true}]},{"product_id":"funding-health-care-9780335209248","title":"Funding Health Care","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe question of how to generate sufficient revenue to pay for health care has become a serious concern for nearly all European policy-makers. This book examines the advantages and disadvantages of funding arrangements currently in use across Europe. Adopting a cross-national, cross-disciplinary perspective, it assesses the relative merits of the main methods of raising resources including taxation; social, voluntary and supplemental forms of insurance; and self-pay including co-payments. Chapters written by leading health policy analysts review recent evidence and experience in both eastern and western Europe. The volume is introduced by a summary chapter which integrates conceptual issues in funding with an overview of the main advantages and disadvantages of each method of funding drawn from the expert chapters. \u003cbr\u003e\u003cbr\u003eThis is an important book for students of health policy, health economics, public policy and managment, and for health managers and policy makers.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eNotes on contributors\u003cbr\u003eSeries editors' preface\u003cbr\u003eForeword\u003cbr\u003eFunding health care\u003cbr\u003ean introduction\u003cbr\u003eFinancing health care\u003cbr\u003etaxation and the alternatives\u003cbr\u003eSocial health insurance financing\u003cbr\u003eHealth financing reforms in central and eastern Europe and the former Soviet Union\u003cbr\u003ePrivate health insurance and medical savings accounts\u003cbr\u003etheory and experience\u003cbr\u003eVoluntary health insurance in the European Union\u003cbr\u003eUser charges for health care\u003cbr\u003eInformal health payments in central and eastern Europe and the former Soviet Union\u003cbr\u003eissues, trends and policy implications\u003cbr\u003eLessons on the sustainability of health care funding from low- and middle- income countries\u003cbr\u003eFunding long-term care\u003cbr\u003ethe public and private options\u003cbr\u003eStrategic resource allocation and funding decisions\u003cbr\u003eFunding health care in Europe\u003cbr\u003eweighing up the options\u003cbr\u003eReferences\u003cbr\u003eIndex.\u003cbr\u003e","brand":"Open University Press","offers":[{"title":"Default Title","offer_id":48883984171351,"sku":"9780335209248","price":30.59,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780335209248.jpg?v=1722529902"},{"product_id":"federal-tax-research-9780357366387","title":"Federal Tax Research","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eGain a thorough understanding of tax research today with the hands-on practice you need to succeed in class and on the job. Sawyers\/Gill's market-leading FEDERAL TAX RESEARCH, 12E's step-by-step approach uses current examples and engaging discussions to focus on the most important elements of federal tax law and tax practices. You work with the latest versions of today's most popular online tax research tools, including Thomson Reuters Checkpoint, CCH IntelliConnect, and BNA Bloomberg. Significant updates address ethical challenges in taxation today, qualified business income deductions and other legislative changes enacted by the Tax Cuts and Jobs Act of 2017 as well as how Congress enacts technical changes. Coverage of professional and legal responsibilities and IRS practices and procedures helps you prepare for the CPA exam, while a focus on key research skills, critical problem-solving and communication skills prepares you for success in today's workplace.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003ePart I: THE TAX RESEARCH ENVIRONMENT. 1. Introduction to Tax Practice and Ethics. 2. Tax Research Methodology. Part II: PRIMARY SOURCES OF FEDERAL TAX LAW. 3. Constitutional and Legislative Sources. 4. Administrative Regulations and Rulings. 5. Judicial Interpretations. Part III: RESEARCH TOOLS. 6. Thomson Reuters Checkpoint. 7. CCH Intelliconnect. 8. Other Tax Services and Tax Periodicals. 9. Multijurisdictional Taxes Part IV: IMPLEMENTING THE RESEARCH TOOLS. 10. Communicating Research Results. 11. Tax Planning. 12. Working with the IRS. 13. Tax Practice and Administration. Glossary. Index.","brand":"Cengage Learning, Inc","offers":[{"title":"Default Title","offer_id":48884037648727,"sku":"9780357366387","price":75.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780357366387.jpg?v=1722530151"},{"product_id":"income-tax-fundamentals-2022-with-intuit-proconnect-tax-online-9780357516386","title":"Income Tax Fundamentals 2022 with Intuit","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eMaster the most important areas of today's tax law with Whittenburg\/Altus-Buller\/Gill's best-selling INCOME TAX FUNDAMENTALS 2022. This concise, practical introduction to tax preparation uses a unique, step-by-step workbook format that integrates actual tax forms. You learn the complexities of the U.S. income tax code as this edition's clear, up-to-date presentation walks you through real, current examples using the most recent tax forms. A variety of end-of-chapter problems and online exercises offers hands-on practice with tax return problems that use source documents identical to those of real clients. Professional Intuit ProConnect tax preparation software also accompanies each new book. In addition, numerous study tools and powerful online resources, including the CNOWv2 online homework tool, help you further refine your knowledge and practical skills to become a successful tax preparer today.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e1. The Individual Income Tax Return. 2. Gross Income and Exclusions. 3. Business Income and Expenses, Part I. 4. Business Income and Expenses, Part II. 5. Itemized Deductions and Other Incentives. 6. Credits and Special Taxes. 7. Accounting Periods and Methods and Depreciation. 8. Capital Gains and Losses. 9. Withholding, Estimated Payments, and Payroll Taxes. 10. Partnership Taxation. 11. The Corporate Income Tax. 12. Tax Administration and Tax Planning. Appendix A: Tax Rate Schedules and Tax Tables. Appendix B: Earned Income Credit Table. Appendix C: Withholding Tables. Appendix D: Additional Comprehensive Tax Return Problems. Appendix E: Solutions to Self-Study Problems. Glossary of Tax Terms. Index. List of Forms. List of Schedules.","brand":"Cengage Learning, Inc","offers":[{"title":"Default Title","offer_id":48884048003415,"sku":"9780357516386","price":84.59,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780357516386.jpg?v=1722530198"},{"product_id":"u-s-master-tax-guide-9780808053545","title":"U.S. Master Tax Guide","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"CCH Incorporated","offers":[{"title":"Default Title","offer_id":48884666663255,"sku":"9780808053545","price":130.37,"currency_code":"GBP","in_stock":true}]},{"product_id":"commitment-to-equity-handbook-9780815740469","title":"Commitment to Equity Handbook","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eEdited by Nora Lustig, the Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty (Brookings Institution Press and CEQ Institute-Tulane University) is a unique manual detailing the theory and practical methods developed by the Commitment to Equity Institute at Tulane University for determining the impact of taxation and public spending on inequality and poverty. Policymakers, social planners, and economists are presented with a step-by-step guide to applying fiscal incidence analysis as well as country studies to illustrate. \u003c\/p\u003e\u003cp\u003eThe 2\u003csup\u003end\u003c\/sup\u003e edition of the Handbook has two volumes. Volume 1 is comprised of Part I, Methodology, describes what a CEQ Assessment\u003csup\u003e\u003c\/sup\u003e is and presents the theoretical underpinnings of fiscal incidence analysis and the indicators used to assess the distributive impact and effectiveness of fiscal policy. 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Part VI contains the CEQ Institute's microsimulation tools. \u003c\/p\u003e\u003cp\u003eVolume 2 (new) includes a collection of chapters whose purpose is to expand the knowledge and methodological frontiers to sharpen even further the analysis of fiscal policy's redistributive impact. 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They are principally threefold: the taxation system, the land tenure system, and the banking system. 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