Public finance and taxation Books

Book SynopsisThis text brings together classic and up-to-date research by economists and public-health experts on theories and measurements of health values. It examines various models of health valuation, including the cost-of-illness, preventive-expenditures and quality-adjusted-life-year approaches.Table of ContentsPreface 1: Overview George Tolley, Donald Kenkel, Robert Fabian. 2: Framework for Valuing Health Risks Mark Berger, Glenn Blomquist, Donald Kenkel, George Tolley. 3: Cost of Illness Approach Donald Kenkel 4: Contingent Valuation of Health Donald Kenkel, Mark Berger, Glenn Blomquist. 5: Household Health Production, Property Values, and the Value of Health Richard Clemmer, Donald Kenkel, Robert Ohsfeldt, William Webb. 6: The Qualy Approach Robert Fabian 7: Issues in Questionnaire Design Robert Fabian, George Tolley. 8: Empirical Results from Household Personal Interviews Michael Brien, Donald Kenkel, Austin Kelly, Robert Fabian. 9: Empirical Results from Mail Questionnaires Wallace Wilson 10: Defining and Measuring Health over Life Lyndon Babcock, Anthony Bilotti. 11: The Quantity and Quality of Life: A Conceptual Framework Sherwin Rosen 12: Modeling of Choices with Uncertain Preferences Charles Kahn 13: Design of Contingent Valuation Approaches to Serious Illness Robert Fabian, Lyndon Babcock, Anthony Bilotti, George Tolley. 14: Future Directions for Health Value Research George Tolley, Robert Fabian. 15: State-of-the-Art Health Values George Tolley, Donald Kenkel, Robert Fabian. 16: The Use of Health Values in Policy George Tolley, Donald Kenkel, Robert Fabian, David Webster. References Contributors Index

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Book SynopsisAn 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&D in a globalized world. The studies in this volume also explTable of ContentsPrefatory Note Introduction Nadim Ahmad, Brent R. Moulton, J. David Richardson, and Peter van de Ven I. Underlying Measurement Challenges 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 Comment: Stephen J. Redding 6. Strategic Movement of Intellectual Property within US Multinational Enterprises Derrick Jenniges, Raymond Mataloni Jr., Sarah Atkinson, and Yiran XinComment: 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 BergComment: Robert E. Yuskavage II. Global Value Chains for Intermediate Products 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. YoungComment: 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 III. Globally Intangible Capital 12. A Portrait of US Factoryless Goods Producers Fariha KamalComment: Teresa C. Fort 13. R&D Capitalization: Where Did We Go Wrong? Mark de Haan and Joseph HaynesComment: Michael Connolly 14. Capturing International R&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 JankowskiComment: Nune Hovhannisyan

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Book SynopsisDrawn from the results of five seminars this unique book looks at the four areas of: public sector reform; essential features for public leaders; public leadership in action; and the outline of a public leadership approach for the future. It seeks to give public leadership a firm foothold within the study of leadership in general.Table of ContentsSetting the Challenge for Public Leaders PART I: PUBLIC SECTOR REFORM AND THE IMPACT ON LEADERSHIP Central Government Reform and Leadership Health Services Reform and Leadership Education reform and Leadership Police and Criminal Justice Reform and Leadership Local Government Reform and Leadership UK Defence Reform and Leadership PART II: ESSENTIAL FEATURES OF PUBLIC LEADERSHIP Keynote Chapter: What is Expected of Public Leaders? Political Leadership Community Leadership Leaders as Problem Solvers Knowledge and Capabilities of Public Leaders Measuring the Value of Leadership Skills to Deliver Improved Performance PART III: PUBLIC LEADERSHIP IN ACTION? Adaptive Leadership in Drumcree Leadership of Change Narratives: An Alternative Voice S17 of the Crime and Disorder Act: A Missed Opportunity for Public Leadership? Partnerships: Rhetoric or Reality? PART IV: OUTLINING A PUBLIC LEADERSHIP APPROACH Lessons from the Private Sector The Role of the Third Sector in Public Leadership Can Public Leadership be Evaluated A Collective Public Leadership Approach for the Future

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Book SynopsisRICHARD W. TRESCH is Professor in the Department of Economics, Boston College, USA. He is author of Public Finance: A Normative Theory (Academic Press) and Principles of Economics (Thompson). His abilities as a teacher were recognized by the award of the Massachusetts Teacher of the Year from the Carnegie Foundation for the Advancement of Teaching.

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Book SynopsisJansson documents how presidents from FDR to Clinton have made ill-advised choices that squandered trillions of dollars. Using Office of Management and Budget projections through 2004, Jansson shows how the madness continues-and how an informed electorate can put an end to it.Trade ReviewThis isn't a polemical book, it's a somber one that makes you realize how routinely we've come to mistake absurd polemics for common sense. -- Paul Rosenberg Denver Post Jansson's analysis is persuasive on several points... will surely fuel additional interest. -- A. Scott Henderson, Furman University The Historian Provides a systematic, informative, and suprisingly absorbing survey...yields important insights. -- Mark H. Leff, University of Illinois--Urbana Journal of American History Jansson is able to critically juxtapose the Bush and Clinton presidencies of the late 1980s and 1990s, sharing compelling comparisons of various budgetary considerations...The Sixteen-Trillion-Dollar Mistake is an excellent source concerning the ongoing evolution of social policy in the United States, and the multiple political forces that can drive policy resource provision and implementation. -- David Woody, University of Texas at Arlington The Social Policy Journal There is no other book quite like this... It could hardly appear at a better time... Jansson writes lucidly and at times with some panache... Breaks new ground. Virginia Quarterly Review [A] lucid, remarkably flowing, critical history of American government spending and national priorities from 1932 to the present. Publishers Weekly (starred review)Table of ContentsPreface 1. Failed National Priorities from FDR to Clinton 2. Roosevelt as Magician 3. Roosevelt's Dilemma 4. The Conservatives' Revenge 5. Truman's Nightmare 6. Truman's Bombshells 7. Eisenhower's Ambivalence and Kennedy's Obsession 8. Johnson's Policy Gluttony 9. Nixon's Megalomania 10. Reagan's Fantasies 11. Reagan's Gordian Knot 12. Bush's Myopia 13. Clinton as Backpedaler and Counterpuncher 14. Clinton Boxes with Reagan's Shadow 15. On the Magnitude of Failed National Priorities Notes Collections, Oral Histories, Interviews Bibliography Index

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Book SynopsisTrade ReviewA detailed study of the history of bailouts... [and] a must-read for anyone interested in the policy implications of bailouts. -- Andrew Jalil EH.net A timely, accessible examination of government bailouts. ChoiceTable of Contents1. The Evolution of the Reconstruction Finance Corporation as a Lender of Last Resort in the Great Depression, by Joseph R. Mason, Louisiana State University and the Wharton School 2. Financial Crises and Government Responses: Lessons Learned, by Benton E. Gup, University of Alabama 3. Hybrid Failures and Bailouts: Social Costs, Private Profits, by Robert E. Wright, NYU Stern School of Business 4. After the Storm: The Long Run Impact of Bank Bailouts, by Guillermo Rosas and Nathan M. Jensen, Washington University in Saint Louis

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Book SynopsisIn Rescuing Retirement, Teresa Ghilarducci and Tony James offer a comprehensive yet simple plan to help workers save for retirement, increase retirement savings by earning higher returns, and guarantee lifelong income for everyone. It offers a practical guide to the future of secure retirement.Trade ReviewFinally, a practical plan to address Americans’ lack of adequate retirement savings. This silent crisis, if not solved, will slow growth, challenge budgets, and hurt households across the United States. Teresa Ghilarducci and Tony James are proposing a smarter, more cost-effective way of securing the retirements of all Americans. This plan is critical to warding off a looming retirement savings crisis. -- Michael BloombergRescuing Retirement presents a thoughtful and compelling view of how the current retirement system is failing our people—and offers a thought-provoking, pragmatic approach to substantially enhancing retirement security for every American. -- Robert Rubin, seventieth U.S. Secretary of the TreasuryRescuing Retirement is an explicit call to action aimed directly at those with the greatest stake in the problem—the millions of workers, employers, and policy makers whose lives will be affected by the actions (or inaction) of today’s stakeholders. -- Stephanie Kelton, author of The Deficit Myth: Modern Monetary Theory and the Birth of the People’s EconomyGhilarducci and James aim to eliminate the retirement savings gap for those earning under $100,000 through affordable, low-fee, mandatory accounts with automatic annuitization. The pairing of an expert retirement economist and a financial hotshot has produced an innovative approach to this critical policy challenge. We need every idea we can get! -- Alicia Munnell, director, Center for Retirement Research, Boston CollegeIn the face of a daunting national crisis, Tony James and Teresa Ghilarducci have proposed a practical bipartisan solution that deserves the attention of business leaders, policy makers, and legislators. -- Jim Sinegal, cofounder and former CEO of CostcoRetiring with dignity shouldn’t be out of reach for so many Americans. Tony James and Teresa Ghilarducci’s plan is a bold and innovative fix to our broken retirement system. -- Chris Nassetta, president and CEO of Hilton WorldwideAll workers should have the same retirement security and peace of mind that teachers, police officers, firefighters, and other public employees have earned and have fought hard to maintain. Ghilarducci and James's plan for universal, prefunded, secure-for-life pensions—supplements to Social Security—is a great exemplar of how to achieve a secure retirement. -- Randi Weingarten, president, American Federation of TeachersGhilarducci and James never slip into wonk-speak or jargon, and lay readers will appreciate the way the authors make sense of complex economic issues. * Publishers Weekly *The argument is clearly made and succinctly presented. Highly recommended. * Choice *For more than three decades, the economist Teresa Ghilarducci, who specializes in retirement economics and policy, has documented this disaster for working people and the crisis it has precipitated, most recently in Rescuing Retirement. -- Caitlin Zaloom * New York Review of Books *Table of ContentsForeword, by Timothy GeithnerAcknowledgments1. Society’s Retirement Crisis2. How We Got Here: America’s Broken Retirement System3. Six Key Problems: The Consequences of a Broken Retirement System4. Rescuing Retirement: A Four-Pronged Solution5. Case Studies: Similar Plans in Action6. Why Not Just Expand Social Security?: Americans Need a Universal Pension System 7. Growing Support from the American People and a Mandate for Congress8. The Employer's Stake in Retirement Reform 9. ConclusionQuestions and Answers on the Guaranteed Retirement AccountAppendix A: The Cost of a Principal Protection GuaranteeAppendix B: GRAs Versus Other Policy SolutionsAppendix C: Looking at Retirement Coverage Across the CountryNotesBibliographyIndex

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Book SynopsisAndrew Sidman offers a systematic explanation for how political polarization affects the electoral influence of district-level federal spending. Pork Barrel Politics is an empirically rich account of the surprising repercussions of bringing pork home, with important consequences in our polarized era.Trade ReviewProviding new insights about a very old practice of government, Pork Barrel Politics details how pork barrel spending operates and shapes Congressional politics and policy making over the history of the Republic in an exhaustive and comprehensive analysis. Sidman demonstrates how legislators use and benefit from pork barrel spending, affecting a host of electoral and policy outcomes. A crucial book. -- Robert Stein, coauthor of Perpetuating the Pork Barrel: Policy Subsystems and American DemocracySidman convincingly explains why Republicans and Democrats respond so differently to the pork barrel, once thought to be an unambiguous benefit to all members of Congress, and why the impact of pork barreling has varied over time. His central insight is that the electoral impact of pork depends on the type of benefits awarded and on levels of polarization. A rich historical account with persuasive theory and wide-ranging, sophisticated empirical analysis. -- Diana Evans, author of Greasing the Wheels: Using Pork Barrel Projects to Build Majority Coalitions in CongressA comprehensive and timely study, Pork Barrel Politics traces the history of distributive spending in Congress and its relation to Congressional elections at the primary and general election stages. Sidman finds that the effects of distributive benefits vary across parties, and can include significant indirect effects by deterring potential party primary challengers. -- Gregory Koger, University of MiamiWhile several scholars have found that Republicans do not benefit from pork barrel spending, this book engages in a more comprehensive analysis of the relationship between party and pork barrel spending, presents a more robust body of evidence and—most importantly—models the effects of party polarization. -- Daniel Palazzolo, author of The Speaker and the Budget: Leadership in the Post-Reform House of RepresentativesThought-provoking. . . . A book for anyone interested in federal spending, electoral politics, Congress, or political polarization. * Choice *Table of ContentsAcknowledgments1. Incumbents and Pork Barrel Politics2. Pursuing the Pork Barrel3. An Electoral History of the Pork Barrel4. Attitudes, Voting, and the Pork Barrel5. Challenges from Within the Party6. General-Election Challengers and Campaigns7. Election OutcomesConclusion NotesReferencesIndex

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Book SynopsisAndrew Sidman offers a systematic explanation for how political polarization affects the electoral influence of district-level federal spending. Pork Barrel Politics is an empirically rich account of the surprising repercussions of bringing pork home, with important consequences in our polarized era.Trade ReviewProviding new insights about a very old practice of government, Pork Barrel Politics details how pork barrel spending operates and shapes Congressional politics and policy making over the history of the Republic in an exhaustive and comprehensive analysis. Sidman demonstrates how legislators use and benefit from pork barrel spending, affecting a host of electoral and policy outcomes. A crucial book. -- Robert Stein, coauthor of Perpetuating the Pork Barrel: Policy Subsystems and American DemocracySidman convincingly explains why Republicans and Democrats respond so differently to the pork barrel, once thought to be an unambiguous benefit to all members of Congress, and why the impact of pork barreling has varied over time. His central insight is that the electoral impact of pork depends on the type of benefits awarded and on levels of polarization. A rich historical account with persuasive theory and wide-ranging, sophisticated empirical analysis. -- Diana Evans, author of Greasing the Wheels: Using Pork Barrel Projects to Build Majority Coalitions in CongressA comprehensive and timely study, Pork Barrel Politics traces the history of distributive spending in Congress and its relation to Congressional elections at the primary and general election stages. Sidman finds that the effects of distributive benefits vary across parties, and can include significant indirect effects by deterring potential party primary challengers. -- Gregory Koger, University of MiamiWhile several scholars have found that Republicans do not benefit from pork barrel spending, this book engages in a more comprehensive analysis of the relationship between party and pork barrel spending, presents a more robust body of evidence and—most importantly—models the effects of party polarization. -- Daniel Palazzolo, author of The Speaker and the Budget: Leadership in the Post-Reform House of RepresentativesThought-provoking. . . . A book for anyone interested in federal spending, electoral politics, Congress, or political polarization. * Choice *Table of ContentsAcknowledgments1. Incumbents and Pork Barrel Politics2. Pursuing the Pork Barrel3. An Electoral History of the Pork Barrel4. Attitudes, Voting, and the Pork Barrel5. Challenges from Within the Party6. General-Election Challengers and Campaigns7. Election OutcomesConclusion NotesReferencesIndex

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Book SynopsisToday, states’ ability to borrow private capital depends on stringent evaluations of their creditworthiness. While many presume that this has long been the case, Quentin Bruneau argues that it is a surprisingly recent phenomenon—the outcome of a pivotal shift in the social composition of financial markets.Trade ReviewBruneau provides a new take on a fascinating subject, presenting a necessary and interesting glimpse into the opaque and immensely powerful world of sovereign finance and giving us a real sense of the cultural logics that pervade this rarefied sphere. -- Emily Erikson, author of Trade and Nation: How Companies and Politics Reshaped Economic ThoughtQuentin Bruneau shines a deep and penetrating light on financial institutions and the changing forms of knowledge which guide their activities. The historical mode of enquiry he adopts is a critical advance on more static conceptions of institutional agency, and is an important contribution towards understanding what is new and innovative in contemporary global finance. -- Randall Germain, author of Global Politics and Financial GovernancePithy, intelligent, illuminating. This exciting book reveals the changing and pivotal role played by financial actors and markets in modern state formation. -- Patricia Clavin, coeditor of Internationalisms: A Twentieth-Century HistoryBruneau has written a brilliant book about the ‘ways of knowing’ in international finance. * Survival *This book is a compelling read, and its ambition to create an interdisciplinary bridge is highly commendable. It undoubtedly contributes insights for gaining an interesting perspective on some of the foundational aspects of sovereign lending. * H-Diplo *Table of ContentsAcknowledgmentsIntroduction1. How International Practitioners Think About StatesPart I: The Old Sovereign Lending2. The Insiders: Merchant Bankers3. Gentility as a Form of KnowledgePart II: The New Sovereign Lending4. The Outsiders: Joint Stock Banks5. Statistics as a Form of Knowledge6. The New Sovereign Lending TriumphsConclusionNotesBibliographyIndex

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Book SynopsisToday, states’ ability to borrow private capital depends on stringent evaluations of their creditworthiness. While many presume that this has long been the case, Quentin Bruneau argues that it is a surprisingly recent phenomenon—the outcome of a pivotal shift in the social composition of financial markets.Trade ReviewBruneau provides a new take on a fascinating subject, presenting a necessary and interesting glimpse into the opaque and immensely powerful world of sovereign finance and giving us a real sense of the cultural logics that pervade this rarefied sphere. -- Emily Erikson, author of Trade and Nation: How Companies and Politics Reshaped Economic ThoughtQuentin Bruneau shines a deep and penetrating light on financial institutions and the changing forms of knowledge which guide their activities. The historical mode of enquiry he adopts is a critical advance on more static conceptions of institutional agency, and is an important contribution towards understanding what is new and innovative in contemporary global finance. -- Randall Germain, author of Global Politics and Financial GovernancePithy, intelligent, illuminating. This exciting book reveals the changing and pivotal role played by financial actors and markets in modern state formation. -- Patricia Clavin, coeditor of Internationalisms: A Twentieth-Century HistoryBruneau has written a brilliant book about the ‘ways of knowing’ in international finance. * Survival *This book is a compelling read, and its ambition to create an interdisciplinary bridge is highly commendable. It undoubtedly contributes insights for gaining an interesting perspective on some of the foundational aspects of sovereign lending. * H-Diplo *Table of ContentsAcknowledgmentsIntroduction1. How International Practitioners Think About StatesPart I: The Old Sovereign Lending2. The Insiders: Merchant Bankers3. Gentility as a Form of KnowledgePart II: The New Sovereign Lending4. The Outsiders: Joint Stock Banks5. Statistics as a Form of Knowledge6. The New Sovereign Lending TriumphsConclusionNotesBibliographyIndex

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Book Synopsis''If you are curious about what the financial Götterdämmerung might look like you''ve certainly come to the right place'' ForbesFinancial 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.------------------------------------------------------------------------If 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.

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Book SynopsisDominic Frisby is perhaps the world's only financial writer and comedian. He writes a weekly investment column for Moneyweek about gold and finance and has also written for publications including the Guardian and the Independent. He speaks at conferences around the world on the future of finance. Frisby hosts various podcasts, performs stand-up comedy and is a recognized voiceover artist. His previous books include Life After the State and Bitcoin: the Future of Money?

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Book SynopsisLooks at the tumultuous history of the Euro, its status in global economics and politics, and the pressures that present enormous challenges for the Euro's future. This book covers the dramatic events of 2010-2011, including Ireland and Greece's debt crises and the tension between France and Germany over the future of the Euro.Trade Review"'...gripping... Mr. Marsh's book has extra value because it draws on hundreds of interviews with the bigwigs involved in setting up the Euro... The result is an indispensable guide to monetary union.' (Economist) 'An amazingly detailed and thoroughly readable account of the long march to the Euro. This is the stuff of a political thriller: the deal-making behind a currency constructed not just as a financial instrument but also as a way of overcoming centuries of conflict. Anyone interested in European politics and economics, as well as Europe's place in the wider world, would enjoy it.' (George Soros) 'a compelling political story' (Ralph Atkins, Financial Times) 'An excellent new book.' (David Smith, Sunday Times) 'Marsh has achieved the seemingly impossible feat of making what the Brits tend to regard as a boring topic, best avoided, into a great story. What is more, it manages to be balanced, examining all the topical, as well as historical, issues.' (William Keegan, The Observer) 'There are not many economists in Marsh's generation who have been present at so many of the vital moments or who can call on such an impressive roster of interviewees as background research. He is especially good on the way that the two great European projects of our time - economic and political union - have counteracted each other.' (Philip Collins, The Times)"

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Book SynopsisFrom the authors of the national bestseller 13 Bankers, a chilling account of America’s unprecedented debt crisis: how it came to pass, why it threatens to topple the nation as a superpower, and what needs to be done about it. With bracing clarity, White House Burning explains why the national debt matters to your everyday life. Simon Johnson and James Kwak describe how the government has been able to pay off its debt in the past, even after the massive deficits incurred as a result of World War II, and analyze why this is near-impossible today. They closely examine, among other factors, macroeconomic shifts of the 1970s, Reaganism and the rise of conservatism, and demographic changes that led to the growth of major—and extremely popular—social insurance programs. What is unquestionably clear is how recent financial turmoil exacerbated the debt crisis while creating a political climate in which it is even more difficult to solve.

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Book SynopsisAn examination of an early version of the debate over money, debt, and taxes sheds light on current debates regarding public finance, a balanced budget, and paying off the public debt.Table of ContentsForeword by David O. Whitten Preface Introduction: To Mortgage the Public Revenue Too Frequent Emissions Requisitions Small and Slow To Levy Money Directly We the People A National Revenue Subject to all the Burdens A Choice of Evils A Wise and Frugal Government A Proper Selection of Moderate Internal Taxes An Unprecedented Spectacle Epilogue: As Sure as Debt and Taxes Bibliography Index

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Book SynopsisThe pressure of coalitions and interest groups, the self- interest of politicians and bureaucrats may all work against a solution being found for some of the most urgent social and economic problems of our times.Table of ContentsIntroduction - PART 1 DOWNS - Democracy and Consent - Organisations and Interests - PART 2 OLSON - Free Riders and Free Markets - Collective Action and Economic Growth - PART 3 HIRSCH - Social Limits and Collective Action - Reference Notes - Index

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Book SynopsisThe 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. This is an important book for students of health policy, health economics, public policy and managment, and for health managers and policy makers.Table of ContentsNotes on contributorsSeries editors' prefaceForewordFunding health carean introductionFinancing health caretaxation and the alternativesSocial health insurance financingHealth financing reforms in central and eastern Europe and the former Soviet UnionPrivate health insurance and medical savings accountstheory and experienceVoluntary health insurance in the European UnionUser charges for health careInformal health payments in central and eastern Europe and the former Soviet Unionissues, trends and policy implicationsLessons on the sustainability of health care funding from low- and middle- income countriesFunding long-term carethe public and private optionsStrategic resource allocation and funding decisionsFunding health care in Europeweighing up the optionsReferencesIndex.

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Book SynopsisGain a thorough understanding of today's individual income tax concepts and current tax law with SOUTH-WESTERN FEDERAL TAXATION 2021: INDIVIDUAL INCOME TAXES, 44E and accompanying professional tax software. This reader-friendly presentation emphasizes the latest tax law and recent changes affecting individual taxpayers. Complete coverage of the Tax Cuts and Jobs Act of 2017 offers guidance from the Treasury Department. A distinctive "Framework 1040" demonstrates how topics relate to one another and to Form 1040. Clear examples, summaries and tax scenarios further clarify concepts and help you sharpen critical-thinking, writing and research skills. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters, CNOWv2 online homework solution and MindTap Reader. Learn how taxes impact you personally as you prepare for the C.P.A. exam or Enrolled Agent exam or begin study for a career in tax accounting, financial reporting or auditing.

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Book SynopsisGain 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.Table of ContentsPart 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.

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Book SynopsisPrepare for success in working with today's federal taxation using the balanced, conceptual approach and unmatched practice opportunities in Murphy/Higgins/Skalberg's CONCEPTS IN FEDERAL TAXATION 2022. You examine the latest tax laws and most recent code changes in segments that are ideal for C.P.A. Exam review. This edition also reinforces tax concepts using the Internal Revenue Code to prepare you for C.P.A. Exam tax simulations. To ensure understanding, this edition presents taxation as a small number of unifying concepts that you learn and then apply to tax rules and everyday economics. Frequent examples demonstrate how concepts apply to business activities. This edition provides more practice exercises than any other book of its kind to make certain you can use what you've learned. You also have access to professional taxation tools, Intuit ProConnect software and RIA Checkpoint (Student Edition) from Thomson Reuters, for further practice.Table of ContentsPart I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW. 1. Federal Income Taxation-An Overview. 2. Income Tax Concepts. Part II: GROSS INCOME. 3. Income Sources. 4. Income Exclusions. Part III: DEDUCTIONS. 5. Introduction to Business Expenses. 6. Business Expenses. 7. Losses-Deductions and Limitations. 8. Taxation of Individuals. Part IV: PROPERTY TRANSACTIONS. 9. Acquisitions of Property. 10. Cost Recovery on Property: Depreciation, Depletion, and Amortization. 11. Property Dispositions. 12. Non-recognition Transactions. Part V: INCOME TAX ENTITIES. 13. Choice of Business Entity-General Tax and Nontax Factors/Formation. 14. Choice of Business Entity-Operations and Distributions. 15. Choice of Business Entity-Other Considerations. Part VI: TAX RESEARCH. 16. Tax Research. Appendix A: Tax Return Problem. Appendix B: Tax Rate Schedules and Tax Tables. Appendix C: Statements on Standards for Tax Service (available online). Appendix D: How to Decode the Code. Glossary. Index.

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Book SynopsisMaster 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.Table of Contents1. 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.

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Book SynopsisMaster today's tax concepts and current tax law with SOUTH-WESTERN FEDERAL TAXATION 2022: INDIVIDUAL INCOME TAXES, 45E and accompanying professional tax software. Updates emphasize the most recent tax changes and 2021 developments impacting individuals with coverage of the Tax Cuts and Jobs Act of 2017 and related guidance from the treasury department. A distinctive "Framework 1040" demonstrates how topics relate to one another and to Form 1040. Recent examples, updated summaries and current tax scenarios clarify concepts and help you sharpen critical-thinking, writing and research skills, while sample questions from Becker C.P.A. Review guide your study. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CNOWv2 online homework tools. You can use this resource to prepare for the C.P.A. exam or Enrolled Agent exam or to begin study for a career in tax accounting, financial reporting or auditing.

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Book SynopsisMaster today's most current tax concepts and tax law with SOUTH-WESTERN FEDERAL TAXATION 2023: COMPREHENSIVE, 46E and accompanying professional tax software. Updates emphasize the most recent tax changes impacting individuals, corporations, partnerships, estates and trusts and financial statements. You examine updates and reforms to 2022 tax laws as well as emerging developments. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review also help you prepare. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CNOWv2 online tools. Use this complete introduction to federal taxes to prepare for the C.P.A. exam or the Enrolled Agent exam, or to simply further your career in tax accounting, financial reporting or auditing.Table of ContentsPart I: INTRODUCTION AND BASIC TAX MODEL. 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Computing the Tax. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions: Employee and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Investor Losses. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules, Tax Formulas, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: IRC citations. Appendix E: PV/FV tables. Appendix F: Comprehensive Tax Return problems. Index. Online Appendices. Depreciation and the Accelerated Cost Recovery System (ACRS). Affordable Care Act Provisions.

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Book SynopsisMaster today's most current tax concepts and tax law with SOUTH-WESTERN FEDERAL TAXATION 2023: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 26E. This brief edition focuses on the most important recent tax changes impacting individuals, corporations, partnerships, estates and trusts and financial statements. You examine updates and reforms to 2022 tax laws as well as emerging developments. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review also help you prepare. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CNOWv2 online learning platform. Use this brief resource to prepare for the C.P.A. exam or the Enrolled Agent exam, or to further your career.Table of ContentsPART I: THE WORLD OF TAXATION. 1. Introduction to Taxation. 2. Working with the Tax Law. 3. Taxes in the Financial Statements. Part II: STRUCTURE OF THE FEDERAL INCOME TAX. 4. Gross Income. 5. Business Deductions. 6. Losses and Loss Limitations. PART III: PROPERTY TRANSACTIONS. 7. Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges. 8. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. PART IV: TAXATION OF INDIVIDUALS. 9. Individuals as Taxpayers. 10. Individuals: Income, Deductions, and Credits. 11. Individuals as Employees and Proprietors. PART V: BUSINESS ENTITIES. 12. Corporations: Organization, Capital Structure, and Operating Rules. 13. Corporations: Earnings & Profits and Distributions. 14. Partnerships and Limited Liability Entities. 15. S Corporations. PART VI: CORPORATIONS. 16. Multijurisdictional Taxation. 17. Business Tax Credits and the Alternative Minimum Tax. 18. Comparative Forms of Doing Business. APPENDICES. Appendix A: Tax Formulas, Tax Rate Schedules, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: Table of Code Sections Cited. Appendix E: Present Value and Future Value Tables. Index.

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Book SynopsisMaster today's most current tax concepts and tax law with Young/Persellin/Nellen/Maloney/Cuccia/Lassar/Cripe's SOUTH-WESTERN FEDERAL TAXATION 2024: COMPREHENSIVE, 47th EDITION, and accompanying professional tax software. Updates emphasize the most recent tax changes impacting individuals, corporations, partnerships, estates and trusts, and financial statements. You will examine updates and reforms to 2023 tax laws as well as emerging developments. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review also help you prepare. Each edition includes access to Intuit ProConnect tax software, Checkpoint Edge (Student Edition) from Thomson Reuters, and the online learning platform CNOWv2. Use this complete introduction to federal taxes to prepare for the C.P.A. exam or the Enrolled Agent exam, or to further your career in tax accounting, financial reportTable of ContentsPart I: INTRODUCTION AND BASIC TAX MODEL. 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Computing the Tax. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions: Employee and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Investor Losses. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules, Tax Formulas, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: IRC citations. Appendix E: PV/FV tables. Appendix F: Comprehensive Tax Return problems. Index. Online Appendices. Depreciation and the Accelerated Cost Recovery System (ACRS). Affordable Care Act Provisions.

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Book SynopsisMaster today's most current tax concepts and tax law with Young/Nellen/Persellin/Lassar/Cuccia/Cripe's SOUTH-WESTERN FEDERAL TAXATION 2025: INDIVIDUAL INCOME TAXES, 48th Edition, and accompanying professional tax software. Updates emphasize recent tax changes impacting individuals and financial statements. Examine updates and reforms to 2024 tax laws as you learn to work with individual taxation and the Form 1040. Examples, summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review help you study. Each new book includes access to Intuit ProConnect tax software, Checkpoint Edge (Student Edition) from Thomson Reuters and CNOWv2. Use this introduction to prepare for the C.P.A. exam, Enrolled Agent exam or further your career in tax accounting, financial reporting or auditing.

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Book SynopsisIt’s time to rewrite the rules—to curb the runaway flow of wealth to the top one percent, to restore security and opportunity for the middle class and to foster stronger growth rooted in broadly shared prosperity.Trade Review"The secret truth about economic inequality in America: once you look at the issue this way, it’s hard to think of it any other way." -- Time"An aggressive blueprint for rewriting 35 years of policies [that] have led to a vast concentration of wealth among the richest Americans and an increasingly squeezed middle class." -- The New York Times"this is a beautifully written book, and one that can be read in an afternoon. It is short and to the point, a clear, concise and up-to-date book." -- Times Higher Education

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Book SynopsisThe long awaited revision of a classic text by an expert author team.

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Book SynopsisIn the developed and developing world, taxing certain kinds of activities, sectors or individuals - the so-called "hard-to-tax" - is a challenge for governments. This volume's goal is to take a hard, objective look at the different aspects of taxing the hard-to-tax, as well as at a variety of approaches that have been employed around the world.Table of ContentsI. The landscape of the hard-to-tax (J. Alm, J. Martinez-Vazquez, S. Wallace).; II. The many dimensions of the hard-to-tax.; "sizing" the problem of the hard-to-tax (J. Alm, J. Martinez-Vazques, F. Schneider).; Measuring hard-to-tax income by tax compliance and national accounts information changes in the hard-to-tax over time (F. Vaillancourt). Discussion: Laura Sour; III. Can, and should, the hard-to-tax be taxed?; Presumptive taxation of the hard-to-tax (V. Thuronyi).; Is it really so hard to tax the hard-to-tax? The context and role of presumptive (R. Bird, S. Wallace). Discussion: William Randolph; IV. Reaching the hard-to-tax. Mapping the U.S. tax compliance continuum (B. Erard, C.-C. Ho). Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax (D. Romanov). Discussion: Mark Rider; V. Sector experiences in the taxation of the hard-to-tax. Sales taxation in a global economy (W. Fox, M. Murray). Tackling agriculture in a developing country: A possible approach (I. Rajaraman). Discussion: Kelly Edmiston; VI. Country experiences for the taxation of the hard-to-tax. Creating a favorable tax environment for small business (M. Engelschalk). Taxing the urban unrecorded economy in Sub-Saharan Africa (C. Araujo-Bonjean, G. Chambas). Discussion: Milka Casanegra; VII. Strategies for taxing the hard-to-tax in the 21st Century. Reaching the hard-to-tax: Consequences and possibilities (R. Bahl).

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Book SynopsisThis collection of material on the subject of international comparisons is divided into two main sections: The papers in Part I relate to empirical studies of different sectoral and national income aggregates at both regional and global levels, while the papers in Part II deal with methodological and analytical issues.Table of ContentsINTRODUCTION TO THE SERIES. Preface. List of Figures. List of Boxes. List of Tables. Corruption, Fiscal Policy, and Fiscal Management. The Economics of Corruption. Regional Patterns of Corruption Around the World. Fiscal Dimensions of Corruption. Fiscal Response to Reduce Corruption. A Case Study in Corruption and Anticorruption Responses. Summary, Policy Lessons, and Practical Guidelines. References. Subject Index.

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Book SynopsisContains papers describing developments at the frontiers of microsimulation modelling, and draws upon experiences in a wide range of countries. Some papers in this book aim to share with other modellers, experience gained in designing and running microsimulation models and their use in government policy formulation.Table of ContentsIntroduction and overview (A. Harding). Part 1: Static Models and Applications. Microsimulation of direct taxes and fiscal policy in the United Kingdom (R. Eason). Microsimulation modelling experience at the Canadian department of finance (A. Gupta, V. Kapur). Microsimulation in comparative social policy analysis: A case study of unemployment schemes for Belgium and The Netherlands (L. De Lathouwer). Including consumption expenditure and welfare services in a microsimulation model (A. Salomaki). The use of microsimulation to update poverty statistics based on household budget surveys: a pilot study for the United Kingdom (K. de Vos, M.A. Zaidi). Part 2: Incorporating Behavioural Response. A microsimulation approach to the demand for day care for children in Denmark (H. Baekgaard). Modelling consumer behavioural response to commodity tax reforms (E. Symons, N. Warren). Market and non-market labour supply and the impact of the recent German tax reform - incorporating behavioural response (J. Merz). Direct and behavioural effects of income tax changes - simulations with the Swedish model microhus (A. Klevmarken, P. Olovsson). Part 3: Lifetime and Retirement Incomes. Poverty alleviation vs social insurance systems: A comparison of lifetime distribution (J. Falkingham, A. Harding). Social security and lifetime income redistribution: A microsimulation approach (J.H.M. Nelissen). Microsimulation of pension reform proposals: Modelling the earnings of couples (H.P. Galler). Pension analysis in a static model with lifetime income distribution: Initial results (B. Eklind et al.). The future burden of public pension benefits: A microsimulation study (L. Andreassen et al.). Part 4: Micro/Macro Links and Firm Behaviour. Forecasting changes in the distribution of income: An applied general equilibrium approach (G.A. Meagher). XECON: An experimental/evolutionary model of economic growth (M. Wolfson). Endogenous economic growth through selection (G. Eliasson). Firm sponsored training, technical progress and aggregate performance in a micro-macro model (G. Ballot, E. Taymaz). Part 5: Models and Data. Centralised data management: Can it help micro-modellers? (K. Blackburn, W. Richter). Statistical reliability in microsimulation models with econometrically-estimated behavioural responses (S. Pudney, H. Sutherland). Health, wealth, pensions and life paths: The corsim dynamic microsimulation model (S. Caldwell). Index. Notes on contributors.

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Book SynopsisLibertarian-conservative solutions to the political, social, economic and tax issues facing the United States from a 2012 Third Party Presidential contender, as well as one of America''s leading Tea Party political leaders In today''s uncertain economy, people are growing more and more concerned about their financial future, and looking for common sense, limited government solutions. In The Conscience of a Libertarian: Empowering the Citizen Revolution with God, Guns, Gold & Tax Cuts, 2008 Libertarian Party Vice Presidential nominee Wayne Allyn Root presents a passionate case for smaller government; dramatically reduced spending and taxes; States'' Rights; free markets; adherence to the Constitution; an end to the Fed; a ban of bailouts, stimulus, earmarks, pork and corporate welfare; economic and personal freedom; and a return of power to the people, just as the Founding Fathers intended. The book Explains why Obama''s big government solutions areTrade Review"In your heart, you know he's right. Channeling Barry Goldwater for a modern audience, Root does a great job of adapting his mentor's classic for 21st century America. My guess is that the principles of Goldwater, shepherded by Root, will be a benchmark for reform in this age of political and economic crisis." —-Peter Schiff, President, Euro Pacific Capital, Author of Best-Seller "Crash Proof" "Root takes no prisoners, leaves no doubt how the disaster came to be; Root names-names but blames both Democrat and Republican administrations for over-spending, inflating the size and reach of government and creating a welfare state that is a form of slavery even as it continues to bleed taxpayers. Root has solutions. To me, he's the only candidate who's articulate, powerful in presentation, and RIGHT. He presents his views with vigor and clarity on every occasion. He comes across great because he speaks truth from the heart, of America, to America, for America." — Dr. John Hospers, First Libertarian United States Presidential Candidate; Professor Emeritus of Philosophy, University of Southern California "Wayne Allyn Root (WAR) means business. In "The Conscience of a Libertarian," he is declaring WAR on big government, big spending, big taxes, big unions, big business, arrogant career politicians, lawyers, lobbyists, and the media elite. What a refreshing change to read the words and ideas of a small businessman, homeschool dad, son of a butcher, and citizen statesman. This book is a must read for libertarians, conservatives, disillusioned Republicans, independents, and anyone who wants to cut the size and scope of government dramatically, and return power to individuals. Instead of just criticisms, Wayne provides common-sense solutions for limited government, economic and personal freedom, and protecting our Constitution. I can feel our Founding Fathers looking down and smiling." —-Judge Andrew P. Napolitano, Fox News Channel, Senior Judicial Analyst; Host of "Brian and the Judge" on FOX News Radio and "FreedomWatch" on FOXNews.com Table of ContentsAcknowledgments. Publisher's Note. Introduction: Citizen Politician—Citizen Revolution. Part One: A Revolution Is Brewing. Chapter 1 It's All Familiar: The Journey Begins with Barry Goldwater. Chapter 2 The Libertarian Model: Meet the Original Rebels with Pitchforks. Chapter 3 My Libertarian Awakening. Chapter 4 Republicans & Democrats - Big and Bigger, Dumb and Dumber. Chapter 5: The Battered Voter Syndrome. Chapter 6 The Citizen Revolution - The Army of Rebels with Pitchforks. Chapter 7 God and Government - Be Careful What You Wish For! Part Two: Let's Talk Money and Politics. Chapter 8 The Nevada Model - Showing America How It’s Done! Chapter 9 Obama vs. Root - Why We Need a Small Businessman in the White House. Chapter 10 The California Nightmare - Why California Leads the Nation in Deficit, Debt and Out-Migration. Chapter 11 Let the Obama Disaster Begin - A Toxic Brew of Big Government, Big Bureaucracy, Big Unions and Lots of Lawyers! Chapter 12 The Big Auto Bailout Adventure. Chapter 13 Government Employee Unions Gone Wild. Chapter 14 The Taxpayers Union - Stoking the Citizen Revolution. Part Three: Solutions for the Mess We Are In. Chapter 15 The Ultimate Spending Solution: Constitutional Impoundment. Chapter 16 Eliminating Federal Taxes and the IRS. Chapter 17 Eradicating Capital Gains: Why Liberal Politicians Want to Keep Older Americans Working Forever! Chapter 18 Destroying the Fed Before the Fed Destroys Us. Chapter 19 Term Limits: Stopping the Insanity. Chapter 20 The Magnificent Seven (Times Two): Putting the Citizen Back in the "Citizen Legislature". Chapter 21 Government in Rehab: Outting Our Little Addiction Problem. Chapter 22 The Greatest Economic Stimulus Plan Ever! Part Four: Protecting and Preserving our Inalienable Civil Liberties. Chapter 23 Welcome to the Nanny States of America! Chapter 24 Education: The Civil Rights (and Economic) Issue of the Twenty-First Century. Chapter 25 The Answer to the Health Care Crisis: Less Government, More Freedom! Chapter 26 The Audacity of Affirmative Action Chapter 27 Stop the Global Warming Insanity: Facing the Real Global Threat. Chapter 28 The Common Sense Answer to the Energy Crisis: Less Government, More Entrepreneurship! Chapter 29 The End of Prohibition: Why Gamblers Will Empower the Citizen Revolution. Chapter 30 The Inalienable Right to Pursue Happiness: “If It Is To Be, It Is Up To Me”. Parting Words: Relentless! The Root Revolution! About the Author. Index.

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Book SynopsisLooks at the way we tax the poor in the United States, particularly in the American South, where poor families are often subject to income taxes, and where regressive sales taxes apply even to food for home consumption. This book argues that these policies contribute in unrecognized ways to poverty-related problems.Trade Review"Impressive ... straightforward, compelling, and well-documented... This is an important book-for lots of reasons." -- Daniel T. Lichter, Cornell University American Jrnl Of Sociology "Recommended." -- R.S. Rycroft ChoiceTable of ContentsList of Illustrations List of Tables Preface Acknowledgments 1. The Evolution of Southern Tax Structures 2. Barriers to Change: Inertia, Supermajorities, and Constitutional Amendments 3. The Geography of Poverty 4. Tax Traps and Regional Poverty Regimes 5. The Bottom Line Conclusion: Are We Our Brothers' Keepers? Appendix I. How Many Lags of X? by Scott M. Lynch Appendix II. Tables Notes Index

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Book SynopsisTwo economists take readers on a tour of the economics of legal and illegal weed, showing where cannabis regulation has gone wrong and how it could do better. Cannabis legalization hasn't lived up to the hype. Across North America, investors are reeling, tax collections are below projections, and people are pointing fingers. On the business side, companies have shut down, farms have failed, workers have lost their jobs, and consumers face high prices. Why has legal weed failed to deliver on many of its promises?Can Legal Weed Win? takes on the euphoric claims with straight dope and a full dose of economic reality. This book delivers the unadulterated facts about the new legal segment of one of the world's oldest industries. In witty, accessible prose, economists Robin Goldstein and Daniel Sumner take readers on a whirlwind tour of the economic past, present, and future of legal and illegal weed. Drawing upon reams of data and their own experience working with California cannabis Trade Review"In this lucid and pragmatic analysis, U.C. Davis economists Goldstein and Summer extinguish overheated predictions about the potential size and profits of the legal marijuana market. . . . Jargon-free and data-rich, this is a clear-eyed analysis of a hazy market." * Publishers Weekly *“Economists Goldstein and Sumner argue that government bureaucracy has made legal pot expensive to grow and sell, incentivizing illegal operations instead. Legal weed, their punny, breezy book shows, can only win once 'legal' isn’t an anticompetitive word.” * Bloomberg Businessweek *"An excellent primer on the state of the cannabis industry in America today." * Jacobin *"Explains how burdensome licensing requirements, regulations, and taxes have frustrated plans to displace the black market." * Reason *"Written in a fun, witty tone that makes reading about finances more engaging than ever." * CBD Oracle *Table of ContentsContents Preface: Fear and Stoning in Las Vegas Acknowledgments 1 We Call It Weed 2 Legal versus Illegal: A Market Battle 3 Prices Get High 4 We Ask Our Data: Where’s the Cheapest Legal Weed? 5 California Dreamin’ 6 Sabrina’s Story 7 Legal Weed in 2050 8 How to Survive Legalization Conclusion: Five Pipe Dreams about Legal Weed Bibliography Index

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Book SynopsisTwo economists take readers on a tour of the economics of legal and illegal weed, showing where cannabis regulation has gone wrong and how it could do better. Cannabis legalization hasn't lived up to the hype. Across North America, investors are reeling, tax collections are below projections, and people are pointing fingers. On the business side, companies have shut down, farms have failed, workers have lost their jobs, and consumers face high prices. Why has legal weed failed to deliver on many of its promises?Can Legal Weed Win? takes on the euphoric claims with straight dope and a full dose of economic reality. This book delivers the unadulterated facts about the new legal segment of one of the world's oldest industries. In witty, accessible prose, economists Robin Goldstein and Daniel Sumner take readers on a whirlwind tour of the economic past, present, and future of legal and illegal weed. Drawing upon reams of data and their own experience working with California cannabis Trade Review"In this lucid and pragmatic analysis, U.C. Davis economists Goldstein and Summer extinguish overheated predictions about the potential size and profits of the legal marijuana market. . . . Jargon-free and data-rich, this is a clear-eyed analysis of a hazy market." * Publishers Weekly *“Economists Goldstein and Sumner argue that government bureaucracy has made legal pot expensive to grow and sell, incentivizing illegal operations instead. Legal weed, their punny, breezy book shows, can only win once 'legal' isn’t an anticompetitive word.” * Bloomberg Businessweek *"An excellent primer on the state of the cannabis industry in America today." * Jacobin *"Explains how burdensome licensing requirements, regulations, and taxes have frustrated plans to displace the black market." * Reason *"Written in a fun, witty tone that makes reading about finances more engaging than ever." * CBD Oracle *Table of ContentsContents Preface: Fear and Stoning in Las Vegas Acknowledgments 1 We Call It Weed 2 Legal versus Illegal: A Market Battle 3 Prices Get High 4 We Ask Our Data: Where’s the Cheapest Legal Weed? 5 California Dreamin’ 6 Sabrina’s Story 7 Legal Weed in 2050 8 How to Survive Legalization Conclusion: Five Pipe Dreams about Legal Weed Bibliography Index

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Book SynopsisShould government's power to tax be limited? The events of the late 1970s in the wake of California's Proposition 13 brought this question very sharply into popular focus. Providing a serious analysis of these issues, this 1980 book offers an approach to the understanding and evaluation of the fiscal system, one that yields profound implications.Table of ContentsPreface; 1. Taxation in constitutional perspective; 2. Natural government: a model of Leviathan; 3. Constraints on base and rate structure; 4. The taxation of commodities; 5. Taxation through time: income taxes, capital taxes, and public debt; 6. Money creation and taxation; 7. The disposition of public revenues; 8. The domain of politics; 9. Open economy, federalism, and taxing authority; 10. Toward authentic tax reform: prospects and prescriptions; Epilogue; Notes; Selected bibliography; Index.

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Book SynopsisA Course in Public Economics, first published in 2004, explores the central questions of whether or not markets work, and if not, what is to be done about it. The first part of the textbook, designed for upper-level undergraduates and first-year graduate students, begins with an extended discussion of the two theorems of welfare economics. These theorems show that competitive markets can give rise to socially desirable outcomes, and describe the conditions under which they do so. The second part of the book discusses the kinds of market failure - externalities, public goods, imperfect competition and asymmetric information - that arise when these conditions are not met. The role of the government in resolving market failures is examined. The limits of government action, especially those arising from asymmetric information, are also investigated. A knowledge of intermediate microeconomics and basic calculus is assumed.Table of ContentsPart I. Markets; Section 2. The Exchange Economy; Part II. Externalities; Section 6. Externalities and Negotiation; Part III. Public Goods; Section 10. Pure Public Goods; Part IV. Imperfect Competition; Section 14. Monopoly; Part V. Taxation and Efficiency; Section 16. Taxation; Part VI. Asymmetric Information and Efficiency; Section 19. Asymmetric Information; Part VII. Asymmetric Information and Income Redistribution; Section 23. The Distribution of Income.

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Book SynopsisThe New Fiscal Sociology demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law.Trade Review"The New Fiscal Sociology presents a fantastic collection of essays written and edited by a group of first-rate scholars. The essays explore taxation from a range of perspectives including history, economics, political science, law, and sociology and in doing provide readers with a fascinating account of the development of the tax laws and their implication for modern society. The collection is truly a "must-read" for scholars, graduate students, and others interested in fiscal matters." --Nancy Staudt, Professor of Law, Class of 1940 Research Professor of Law, Northwestern University School of Law"Writings on an emerging cross-disciplinary field that examines such issues as the social bases and impact of taxation...." --The Chronicle of Higher EducationTable of ContentsPreface Charles Tilly; 1. The thunder of history Isaac William Martin, Ajay K. Mehrotra and Monica Prasad; 2. 'The unfair advantage of the few' Joseph J. Thorndike; 3. What Americans think of taxes Andrea Louise Campbell; 4. Read their lips Fred Block; 5. Making taxes the life of the party Christopher Howard; 6. The politis of demanding sacrifice Evan S. Lieberman; 7. The end of the strong state Eisaku Ide and Sven Steinmo; 8. War and taxation Naomi Feldman and Joel Slemrod; 9. Liberty, democracy, and capacity Robin L. Einhorn; 10. Extraction and democracy Charles Tilly; 11. Improving tax administration in contemporary African states Edgar Kiser and Audrey Sacks; 12. Adam Smith and the search for an ideal tax system Beverly Moran; 13. Where's the sex in fiscal sociology? Edward McCaffery; 14. The Shoup mission to Japan W. Elliot Brownlee; Epilogue: A renaissance for fiscal sociology John L. Campbell.

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Book SynopsisThe world of modern capitalism is a global network both of corporations and of cities -- a world command citiesa such as New York, London and Tokyo; a specialized command citiesa which concentrate on particular industries, such as Detroit; a state command citiesa such as Washington and Brasilia; and so on.Table of ContentsPart I Introduction 1 Cities and the New International Division of Labor: An Overview 3 Part II Theoretical Perspectives: The Global Economy, the State and the City 2 World-System Theory and the Study of Comparative Urbanization 37 3 Cities and the International Division of Labor 66 4 Urban Theory Reconsidered: Production, Reproduction and Collective Action 87 Part III Economic Restructuring in Cities: A Global Perspective 5 The Politics of Dependency in Deindustrializing America: The Case of Buffalo, New York 113 6 Growth and Informalization at the Core: A Preliminary Report on New York City 138 7 Detroit and Houston: Two Cities in Global Perspective 155 8 Economic Restructuring and the Internationalization of the Los Angeles Region 178 9 Lima and the New International Division of Labor 199 Part IV State Responses to Global Restructuring 10 The State, Capital and Urban Change in Britain 215 11 Plant Closures in Socialist France 237 12 Urbanization, the Informal Economy and State Policy in Latin America 252 Part V Local Responses to Global Restructuring: Community, Household and Urban Politics 13 Community and Corporations in the Restructuring of Industry 275 14 Urban Survival Strategies, Family Structure and Informal Practices 297 15 Local Mobilization and Economic Discontent 323 16 Restructuring and Popular Opposition in West German Cities 343 17 Urban Protest and the Global Political Economy: The IMF Riots 364 List of Contributors 387 Index 389

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Book SynopsisThe author offers an approach to the study of both debt and development, focusing on the international debt crisis of the 1980s and 1990s, and its economic and geopolitical consequences.Table of ContentsList of Tables. List of Figures. List of Abbreviations. Acknowledgements. One: Introduction. Part I: Describing the Debt Crisis-A Standard Narrative Account:. Two: The Debt Crisis: a Standard Narrative Account. 1. Introduction. DATA AND DEFINITIONS. 2. Data Sources. 3. Definitions. THE DEBT CRISIS TAKES SHAPE. 4. Debt Trends: 1945-1982. 5. The Crisis: 1982-1983. DEBT CRISIS MANAGEMENT. 6. Containment, Adjustment and Austerity. 7. The Baker Plan: Adjustment with Growth. 8. Brady and the Market-menu Approach. Part II: Decoding the Debt Crisis: Discourses on Debt and Development:. Three: The Debt Crisis: A system-stability Perspective. 1. Introduction. 2. Subjective Perspectives, Invisible Hands and Spontaneous Orders. 3. The Counter-revolution in Development Theory and Policy. 4. The Debt Crisis: Two System-stability Models. 5. Policing the Debt Crisis. 6. Conclusion and Critique. Four: The Debt Crisis: a System-correction Perspective. 1. Introduction. 2. Keynesianism-Pragmatism. 3. Keynesian Development Studies. 4. Debt and Development. 5. Policies for Debt Crisis Management. 6. Conclusion and Critique. Five: The Debt Crisis: a System-instability Perspective. 1. Introduction. 2. Marxism and Radical Political Economy. 3. Radical Development Studies. 4. Debt and Development Crisis. 5. Policing the Debt Crisis. 6. Conclusion and Critique. Six: Conclusion. Bibliography. Index.

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