Public finance and taxation Books

Book SynopsisKarin Nickenig befasst sich in diesem essential in aller Kürze mit den wesentlichen Fachbegriffen aus der Buchführung und Kostenrechnung (Rechnungswesen), sowie einschlägigem Fachvokabular aus dem Steuerrecht (insb. Einkommen-, Umsatz- und Gewerbesteuer). Der Leser erhält mit Hilfe dieses praxisorientierten kleinen Nachschlagewerks einen einfachen, dennoch fundierten Einstieg in relevante Begriffsdefinitionen, welche zum beruflichen Alltag z.B. eines kaufmännischen Angestellten oder Unternehmers gehören. Die Anordnung in alphabetischer Reihenfolge erleichtert das Auffinden der Begriffe im Praxisalltag „auf die Schnelle“.Trade Review“... umfassende Werk eignet sich hervorragend zum Einstieg in ein unbekanntes Thema. Für Auszubildende es ebenso hilfreich wie für Studierende. Eigentlich ist es für jeden Menschen hilfreich, der sich mit dem umfangreichen Thema beschäftigen will oder muss ...” (OZ Onlinezeitung, onlinezeitung.co, 4. April 2017)Table of ContentsÜbersichtliche Darstellung von Fachbegriffen des betrieblichen Rechnungswesens (Buchführung und Kostenrechnung) sowie des Steuerrechtes (ins. Einkommen-, Umsatz- und Gewerbesteuer).- Zahlreiche einfache Beispiele zu den Begriffsdefinitionen zum besseren Verständnis.

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Book Synopsis‘This is essential reading for anybody interested in global history.’ —Professor Ugo Panizza, The Graduate Institute of Geneva, SwitzerlandThis illuminating book offers a compact survey and new interpretation of trends and policies in the US economy from the end of the nineteenth century to the initial period of the Trump administration. Valli maps three stages in this period of US economic history: first, the economic and demographic consequences of the frontier; second, the Fordist model of growth; and third, the attempt to build an economic empire through economic and financial globalization, military and political power and rapid technological progress.Examining pivotal moments from the Wall Street Crash and the World Wars to the recent Great Recession, Obamacare and Trump's electoral promises and first controversial decisions, this book is essential reading for all those interested in American economic power and its future. Trade Review“It could be a great read, given the enormous wealth of facts and the author’s broad knowledge of American contemporary history.” (Andreas Freytag, Journal of Economics, Vol. 131, 2020)Table of ContentsChapter 1: The Birth of a Great Economic Power.- Chapter 2: The Fordist Model of Economic Development.- Chapter 3: The Great Depression and the New Deal.- Chapter 4: Return and Crisis of the Fordist Model of Development.- Chapter 5: Capital Accumulation, Technological Progress and Knowledge.- Chapter 6: The Global Power of the United States.- Chapter 7: Main Weaknesses in the American Economic Power.- Chapter 8: Towards a Global Economic Empire.- Chapter 9: The Great Recession.- Chapter 10: Obanomics.- Chapter 11: The Economic Consequences of Donald Trump.- Chapter 12: America’s Decline?: Towards an Imperfect Multipolar World.

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Book SynopsisWITH NEW AND UPDATED MATERIALBillionaire Warren Buffet, currently the third wealthiest man in the world, paid the lowest rate of tax among his office staff, including his receptionist.In 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.In January 2009, US law enforcement fined Lloyds TSB $350 million after it admitted secretly channelling Iranian and Sudanese money into the US banking system.Tax havens are the 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. In Treasure Islands, Nicholas Shaxson shows how this hapTrade ReviewAn utterly superb book -- Jeffrey SachsShaxson 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 *Excellent... 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? - Evening Standard * Evening Standard *A fascinating, chilling book -- Paul KrugmanNot 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 *

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Book SynopsisQ. Who should take the lead in fixing market capitalism?A. Business—not government alone.The spread of capitalism worldwide has made people wealthier than ever before. But capitalism's future is far from assured. Pandemics, income inequality, resource depletion, mass migrations from poor to rich countries, religious fundamentalism, the misuse of social media, and cyberattacks—these are just a few of the threats to continuing prosperity that we see dominating the headlines every day.How can capitalism be sustained? And who should spearhead the effort? Critics turn to government. In their groundbreaking book, Capitalism at Risk, Harvard Business School professors Joseph Bower, Herman Leonard, and Lynn Paine argue that while robust governments must play a role, leadership by business is essential. For enterprising companies—whether large multinationals, established regional players, or small startups—the current threats to market capitalism present important opportunities.In this updated and expanded edition of Capitalism at Risk, Bower, Leonard, and Paine set forth a renewed and more urgent call to action. With three additional chapters and a new preface, the authors explain how the eleven original disruptors of the global market system clash with the digital age, and they provide lessons on how to take action. Presenting examples of companies already making a difference, Bower, Leonard, and Paine show how business must serve both as innovator and activist—developing corporate strategies that effect change at the community, national, and international levels.Filled with rich insights, this new edition of Capitalism at Risk presents a compelling and constructive vision for the future of market capitalism.Trade ReviewAdvance Praise for Capitalism at Risk, Updated and Expanded edition:"When this book was first published, in 2011, the authors broke new ground by identifying a number of disrupters that had emerged to challenge the global economic system. Today our world is in even greater turmoil because of these and other developments, and the authors' original call for business action as a force for good is more pressing than ever. By providing timely guidance for companies, and by connecting corporate action to economic outcomes, the authors make the case that we must collectively improve and strengthen our global system to be fairer, more inclusive, and more robust. This is a call for action that no company should ignore." — Victor K. Fung, Group Chairman, Fung Group"Professors Bower, Leonard, and Paine have laid down a massive challenge that should be accepted not only by business leaders—the essential wealth creators—to whom it is specifically addressed, but by all who aspire to lead the political, administrative, and investment processes throughout the world. This is even more vital today as the socioeconomics of the business world are facing even stronger headwinds." — Sir David Scholey, Senior Adviser, UBS Investment Bank"The message of this book is clear. To survive and prosper over the long term, learn how to adapt your business model by making it a servant to society and the environment. Not the other way around." — Paul Polman, Co-founder and Chair, IMAGINE; former CEO, Unilever"An important book. The authors argue that the future of market-driven capitalism is at risk unless business leaders develop new strategies that reduce the negative fallouts of the system, such as growing income disparity and environmental degradation. A clarion call for business to take the lead in saving the system of market capitalism." — Barbara Hackman Franklin, President and CEO, Barbara Franklin Enterprises; former US Secretary of Commerce

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Book SynopsisAlan Melville FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years' experience of teaching taxation, accounting and financial reporting.Table of ContentsPreface Acknowledgements Summary of tax data Part 1 Income Tax and National Insurance Introduction to the UK tax system Introduction to income tax Personal allowances Payments and gifts eligible for tax relief Income from property Income from savings and investments Income from employment (1) Income from employment (2) Income from self-employment: Computation of income Income from self-employment: Basis periods Income from self-employment: Capital allowances Income from self-employment: Trading losses Income from self-employment: Partnerships Pension contributions Payment of income tax, interest and penalties National Insurance contributions Part 2 Capital Gains Tax Introduction to capital gains tax Computation of gains and losses Chattels and wasting assets Shares and securities Principal private residence CGT reliefs Part 3 Corporation Tax Introduction to corporation tax Corporate chargeable gains Computation and payment of the corporation tax liability Corporation tax losses Close companies and investment companies Groups of companies and reconstructions Part 4 Miscellaneous Value added tax (1) Value added tax (2) Inheritance tax Overseas aspects of taxation Part 5 Answers Index

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Book SynopsisTaxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent’s tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of ‘informal’ local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies. The eBook editions of this book are available open access under a CC BY-NC 3.0 licence on bloomsburycollections.com.Trade ReviewA very readable book about technical and complicated issues. * Books About Africa *A manifesto on how Africa can diminish its reliance on aid and fund its own development. Policy makers and development practitioners will find in this book a combination of powerful advocacy and a new way forward. * Donald Kaberuka, former President of the African Development Bank *Remarkable in scope, Taxing Africa will surprise, inform, and challenge policy makers, tax experts, and anyone interested in ensuring African countries have financial resources to fund economic development. * Eric M. Zolt, UCLA School of Law, and co-founder of the African Tax Institute *An accessible and comprehensive introduction to the historical, political and economic context of taxation in African countries. It will help launch any student or professional venturing into the field of tax systems in these developing and emerging economies. * Graham Glenday, Duke Center for International Development, Duke University *This incisive book, by well-known tax and development experts, reveals the successes and failures, challenges and opportunities of taxation in Africa. Recommended reading for every finance and treasury official in Africa and beyond. * Ngozi Okonjo Iweala, former Managing Director of the World Bank, and Former Finance Minister for Nigeria *Emphasizes the importance of history, culture and politics in shaping taxation, and offers new insight into how to approach reform. If you are working on African fiscal affairs, this book belongs on your shelf. * Roy Bahl, Georgia State University *Taxation remains at the heart of the expression of sovereignty. Too many post-colonial states have ignored this function and consequently lost the ability to shape policy. Taxing Africa refocuses the debate, one as much about the quality of democracy as it is about the rates of taxation. * Trevor Manuel, former Minister of Finance for South Africa *Table of Contents1. Why Does Tax Matter? 2. A New Tax Era in Africa? 3. Is Africa the Victim of Global Forces? 4. What Can Africa Do in the Face of International Tax Challenges? 5. Extractives and Extraction: Taxing Oil, Gas and Minerals 6. Taxing at National Level: Rising to the Challenge? 7. Small Taxes and Large Burdens: Informal and Subnational Revenues 8. Does Taxation Lead to Improved Governance? 9. The Way Forward

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Book SynopsisThis 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.** A Financial Times Book of the Year **‘Essential reading’ YANIS VAROUFAKISWe need finance – but when finance grows too big it becomes a curse.The 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.Tracing 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.‘A radical, urgent and important manifesto for improving our country’ Oliver Bullough, Observer‘Superbly written… A must-read’ Misha Glenny, author of McMafia‘Hard-hitting, well written and informative’ Financial TimesTrade ReviewUtterly convincing… The Finance Curse is a radical and important manifesto for improving Britain -- Oliver Bullough, author of MONEYLANDThis is a splendid polemic against modern finance, in general, and the City of London, in particular. It is hard-hitting, well written and informative. 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 *This 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 -- MISHA GLENNY, author of McMafiaGripping . . . a superbly written overview * Times Literary Supplement *Searing… Shaxson has form on being prescient ... his ideas should not be dismissed lightly -- Caroline Binham * Financial Times *

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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 SynopsisA searing examination of a key driver of American inequality—the tax system.Trade Review"Written by Emmanuel Saez and Gabriel Zucman... it analyses how the super-rich dodge taxes, what this means and what to do about it... Theirs is a cogent, reasoned and practical argument against the “tax competition” that has sent so many corporate profits to Ireland or Bermuda and they give clear and compelling policy solutions to change the direction of society itself. It is a hope-inspiring book that should inform the manifesto of anyone keen to defend liberal democracy from the twin threats of inequality and multinational corporate power. Their recommendations would take back control, but for real, this time. The proposals put forward by Zucman and Saez deserve to be read in full, but are elegantly explained and well formulated." -- The Guardian"[T]he most important book on government policy that I’ve read in a long time." -- David Leonhardt - The New York Times"America is tired with inequality and oligarchy. Armed with eye-popping new data, Emmanuel Saez and Gabriel Zucman reveal how tax injustice is fueling the oligarchic drift. But above all, they propose bold solutions to help America reconnect with its tradition of tax justice, from the taxation of extreme wealth and giant corporations to the funding of health care for all. This is a brilliantly argued book that is an essential contribution to the global economic and political debate of the twenty-first century." -- Thomas Piketty, author of Capital in the Twenty-First Century"Saez and Zucman are leading figures in the detailed empirical analysis of inequality. In this important book, they document the perverse characteristics of the US tax system, which is now “a giant flat tax [that becomes] regressive at the top”." -- Financial Times

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Book SynopsisNow in its 25th annual edition, Melville's Taxation continues to be the definitive, market-leading text on UK taxation. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this text is a comprehensive guide for students taking a first-level course in the subject.

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Book SynopsisTrade Review"Winner of the Immanuel Wallerstein Memorial Book Award, Political Economy of the World-System Section of the American Sociological Association""Roos has given us a thought-provoking book that will repay the investment of any reader with an interest in sovereign debt."---Michael Reddell, Central Banking Journal"[A] fresh and painstakingly researched approach that raises vital questions for economists, political scientists and policymakers."---Aleksandr V. Gevorkyan, LSE Review of Books"[A] timely and thoroughly researched book—destined to become an obligatory reference in the field."---Veronica Santarosa, Journal of Economic History"[I've] been reading Why Not Default? at an excruciating pace for the best reason: every page or so I get inspired some subtheme or footnote and go off chasing it down."---Quinn Slobodian"Roos makes a powerful and provocative argument." * Survival: Global Politics and Strategy *"A fantastic contribution to the growing literature on sovereign debt. . . . Why Not Default? will be a mandatory reference for scholars working on financialization, debt, and structural power."---José Tomás Labarca, Finance and Society"[Why Not Default?] does a great service . . . by synthesizing a huge amount of detailed information about these crises in one place, and by clarifying the interlocking effects of a host of social, economic and political changes over the past century."---Shaina Potts, Antipode

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

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a huge range and FREE tracked UK delivery on ALL orders.

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Book SynopsisPerfecting 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 the most powerful key to profitable and sustainable growth. But how do you know your pricing is right? How do you approach making this most crucial of decisions with confidence and clarity? In Pricing for Success, 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. Through 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: Why pricing is your biggest lever for profitable growth. The persuasive pricing techniques that have the biggest impact. How customer-driven approaches make it easier to boost your bottom line. The surprising truth about premium pricing and how it’s easier to sell. How to cleverly structure your offer so you can optimise your prices. How to avoid common pricing pitfalls and lose your fear of losing business. The 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.Trade Review"A must-read and accessible guide for any business concerned with delivering profitable growth." Nathan King, CEO, AddVantage Strategy"Relevant and practical! Packed with advice on why price matters and the importance of getting it right." David Pritchard, Managing Director, Sandler London East"Excellent! Makes a difficult subject simple and explains the true power of pricing." Roy Newey, Chairman, CEO and Author of Ready, Set, Grow – Make More Money and Keep It

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Book SynopsisCovers the five main UK taxes: income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), and inheritance tax (normally payable on the death of an individual), and National Insurance Contributions

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a huge range and FREE tracked UK delivery on ALL orders.

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Book SynopsisGlen Arnold is a businessman, investor and a professor of finance at Salford University. He's the author of Corporate Financial Management, now  in its fourth edition, Essentials of Corporate Financial Management, The Financial Times Guide to Value Investing, now in its second edition, and the market leading, The Financial Times Guide to Investing also in its second edition. Table of ContentsTable of Contents CONTENTS Introduction · Some of the financial issues covered · The scope of corporate finance Chapter 1. What is the firm’s objective? A common purpose The assumed objective of finance Why should we aim for shareholder wealth? What is shareholder wealth? Profit maximisation is not the same as shareholder wealth maximisation Getting manager’s objectives aligned with shareholder’s objectives What happens if control over directors is weak? Conclusion PART 1 – IINVESTING IN PROJECTS? Chapter 2. State-of-the-art project assessment techniques How do you know whether an investment generates value for shareholders? State-of-the-art technique 1: net present value State-of-the-art technique 2: internal rate of return Choosing between NPV and IRR Appendix 2.1 Mathematical tools for finance Chapter 3. Traditional appraisal techniques What appraisal techniques businesses actually use Payback Accounting rate of return Internal rate of return: reason for continued popularity Chapter 4. Investment decision-making in companies The managerial art of investment selection More tricky issues in real world project appraisal The stages of investment decision making Chapter 5. Allowing for risk in project appraisal What is risk? Adjusting for risk through the discount rate Sensitivity analysis Scenario analysis Probability analysis Problems with using probability analysis Evidence of risk analysis in practice PART 2 SHAREHOLDER VALUE Chapter 6. Value managed companies versus earnings managed companies The pervasiveness of the value approach Case studies: FT100 companies creating value and destroying value Why shareholder value? Three steps to value Earnings-based management’s failings ROCE has failings Focusing on earnings is not the same as value How a business creates value The five actions to create value Chapter 7. Value through strategy Value principles touch every corner of the business Strategic business unit management The firm’s objective Strategic assessment Strategic choice Strategy implementation What use is the head office? Targets and motivation Chapter 8. Value creation within strategic business units · Using cash flow to measure value · Shareholder value analysis · Economic profit · Economic value added (EVA) · Cash flow return on investment Chapter 9. Entire firm value measurement Total shareholder return Wealth added index Market added value Market to book ratio Chapter 10. What is the company’s cost of capital? A word of warning The required rate of return Two sides of the same coin The weighted average cost of capital The cost of equity capital The cost of retained earnings Debt capital The cost of preference share capital Hybrid secu

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Book SynopsisTable of Contents1. An Introduction to the Theory and Practice of Project Finance 2. The Market for Project Finance: Applications and the Sectors 3. Project Characteristics, Risk Analysis, and Risk Allocation 4. The Role of Advisors in a Project Finance Deal 5. Valuing the Project and Project Cash Flow Analysis 6. Financing the Deal 7. Legal Aspects of Project Finance 8. Credit Risk in Project Finance Transactions Case Studies 1. Cogeneration 1 2. Italy Water System 3. Odebrecht Norbe Drilling VIII/IX 4. Watercraft Capital 5. Viveracqua Hydrobond 6. Quezon Power Ltd. Co. Appendix: The Structure and Functioning of the Simulation Model Introduction

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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 SynopsisSome of the best writings on public budgeting and finance can be found in the journals that ASPA publishes or sponsors. For this volume editor Irene Rubin has brought together the best of these articles - emerging classics that address the most important theoretical and practical problems underlying public budgeting.The anthology is organized topically rather than historically, with an effort to delineate the issues needed to understand some of the more recent controversies in the field. Rubin''s introductory essay and section openers frame the key issues and provide historical context for each article. The collection begins with descriptions of what public budgeting is, where it comes from, and what it is for. It moves on to the relationship between budget processes and outcomes, constraints on budgeting, the legal context in which it operates, and adaptations to those constraints such as contracting out.The book concludes with a discussion of the ethics and norms that underlie budgetTable of ContentsPart 1 What is a Public Budget? Origins and Purposes; Chapter 1 Making “Common Sense” of Federal Budgeting, Joseph White; Chapter 2 Who Invented Budgeting in the United States?, Irene S. Rubin; Chapter 3 The Road to Ppb, Allen Schick; Part 2 Budgeting in a Democracy; Institutional Arrangements; Chapter 4 Paradox, Ambiguity, and Enigma, Naomi Caiden; Chapter 5 The Executive Budget, Bernard T. Pitsvada; Chapter 6 The End of Executive Dominance in State Appropriations, Glenn Abney, Thomas P. Lauth; Chapter 7 Budgeting by the Ballot, Krishna K. Tummala, Marilyn F. Wessel; Part 3 The Roles of the Key Budget Actors and Decision Making; subpart3.1 Role of the Executive Budget Office; Chapter 8 The Office of Management and Budget in a Changing Scene, Frederick C. Mosher, Max O. StephensonJr.; Chapter 9 The Shifting Roles of State Budget offices in the Midwest, Kurt Thurmaier, James J. Gosling; subpart3.2 The Courts—When and How They Intervene; Chapter 10 Courts and Public Purse Strings, Jeffrey D. Straussman; subpart3.3 The Bureaucracy; Chapter 11 Federal Agency Budget Officers, Herbert G. Persil; Chapter 12 The Budget-Minimizing Bureaucrat?, Julie Dolan; subpart3.4 Incrementalism; Chapter 13 Police Budgeting, Charles K. Coe, Deborah Lamm Weisel; Chapter 14 Aaron Wildavsky and the Demise of Incrementalism, Irene S. Rubin; Chapter 15 Decision Strategies of the Legislative Budget Analyst, Katherine G. Willoughby, Mary A. Finn; Part 4 The Budget Process; Chapter 16 Ten Years of the Budget Act, Louis Fisher; Chapter 17 Deficit Politics and Constitutional Government, Lance T. LeLoup, Barbara Luck Graham, Stacey Barwick; Chapter 18 The Budget Enforcement Act and its Survival, Philip G. Joyce; Chapter 19 Does Budget Format Really Govern the Actions of Budgetmakers?, Gloria A. Grizzle; Chapter 20 Participatory Democracy and Budgeting, Jerry McCaffery, John H. Bowman; Part 5 Constraints; subpart5.1 Federalism; Chapter 21 Changes in Intergovernmental Fiscal Patterns, George F. Break; Chapter 22 At What Price?, Marcella Ridlen Ray, Timothy J. Conlan; subpart5.2 Entitlements; Chapter 23 The Inflexibility of Contemporary Budgets, Bengt-Christer Ysander, Ann Robinson; Chapter 24 Re-Establishing Budgetary Flexibility, Ann Robinson, Bengt-Christer Ysander; Chapter 25 Entitlement Budgeting vs. Bureau Budgeting, Joseph White; subpart5.3 Tax and Expenditure Limitations; Chapter 26 Constraint and Uncertainty, Naomi Caiden, Jeffrey I. Chapman; Chapter 27 Restraint in a Land of Plenty, Glen Hahn Cope, W. Norton Grubb; subpart5.4 Court Decisions and Constitutional Rights; Chapter 28 Budgeting Rights, Jeffrey D. Straussman, Kurt Thurmaier; Part 6 Privatization and Contracting; Chapter 29 Competition and Choice in New York City Social Services, E.S. Savas; Chapter 30 The Need for a Privatization Process, Bruce A. Wallin; Part 7 Budget Norms and Ethics; Chapter 31 Budgetary Balance, Carol W. Lewis; Chapter 32 Federal Budget Concepts—Bright Lines or Black Holes?, Thomas J. Cuny; Chapter 33 Accountability and Entrepreneurial Public Management, Kevin P. Kearns; Chapter 34 The Lottery and Education, Charles J. Spindler; Chapter 35 The Monster that Ate the United States Senate, Bill Dauster;

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Book SynopsisThoroughly updated and expanded with a new chapter on blockchain and increased coverage of cryptocurrency, as well as new data, this established advanced undergraduate textbook approaches the subject via first principles. It builds on a simple, clear monetary model and applies this framework consistently to a variety of monetary questions. Starting with trade being mutually beneficial, the authors demonstrate that money makes people better off, and that government money competes against other means of payments, including other types of government payments. After developing each of these topics, the book tackles the issue of money competing against other stores of value, examining issues associated with trade, finance, and modern banking. From simple economies to modern economies, the authors address the role banks play in making more trade possible, concluding with the information problems plaguing modern banking.Trade Review'My students and I have enjoyed using this excellent text because of its clear presentation and use of a simple overlapping generations model to analyze fundamental issues in monetary economics. The new edition retains this approach and expands its coverage of financial stability issues and recent developments in monetary policy. This is clearly the best undergraduate text on monetary economics.' Michael Ellis, Kent State University'Modeling Monetary Economies is the only textbook that allows undergraduates to learn important results and applications in monetary economics in a rigorous theoretical framework. The fifth edition continues this tradition with the addition of a discussion of blockchains as a monetary record-keeping system, as well as updated applications of the theory to the 2007–8 financial crisis and pandemic-related monetary policy.' Michael Loewy, University of South Florida'This primer on monetary economics, written by three stalwarts in the field, is already a classic. The material covered is outstanding in its breadth and depth. Unlike other money and banking texts, this one asks more of the reader, but delivers a whole lot more. The writing is fresh and intellectually stimulating, rigorous, and yet approachable. I love this new edition and wish it continued success in its efforts to bring serious monetary economics to the reach of the curious undergraduate.' Joydeep Bhattacharya, Iowa State University'The textbook Modeling Monetary Economies provides a rigorous treatment of money, banking, and financial intermediation within a unified framework that is accessible to advanced undergraduate students. It addresses the most fundamental questions in monetary theory - e.g., Can fiat money be valued in equilibrium? Can it coexist with interest-bearing assets? Why do banks exist? - without shortcuts. It also covers material that is relevant for today's problems, including cryptocurrencies and blockchain technologies, the design of payment systems, bank regulations, the welfare costs of inflation … It is a must-read for all students interested in monetary issues.' Guillaume Rocheteau, University of California, IrvineTable of ContentsList of figures; List of tables; Preface; Part I. Money; 1. The economy and the planner's solution; 2. Equilibrium trade in the economy without money; 3. A simple model of money; 4. Barter and commodity money; 5. Inflation; 6. International monetary systems; 7. Price surprises; Part II. Capital and Banking; 8. Capital; 9. Liquidity and financial intermediation; 10. Central banking and the money supply; 11. Money stock fluctuations; 12. Fully backed central bank money; 13. Payment systems; 14. Bank risk; 15. Liquidity risk and bank panics; Part III. Government Policy; 16. Deficits and the national debt; 17. Savings and investment; 18. The effect of the national debt on capital and savings; 19. The temptation of inflation; References; Index.

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Book SynopsisFor undergraduate and graduate courses in Taxation, and for professional use. Get clarity on UK taxation rulesand policiesin this up-to-date guide for year 2020 Taxation, 26thEdition, by Alan Melville,updated with 2020's Finance Act,is the definitive, market-leadingtexton UK taxation and is known for its up-to-date coverage of the changes introduced by the annual Budget.Featuring clean, well-structured prose and a wealth of immensely practical examples, this comprehensive guide serves as both a core textbook if you are studying taxation for the first time and a reference text that clearly explains the UK tax system and taxation regulations. Additionally, afree to access CompanionWebsite features opportunities for extra practice, pluschapter appendices anda range of useful links to explore taxation rules and the tax system further. Pearson, the world'slearningcompany. Table of ContentsPART 1 INCOME TAX AND NATIONAL INSURANCE 1 - Introduction to the UK tax system 2 - Introduction to income tax 3- Personal allowances 4- Payments and gifts eligible for tax relief 5 - Income from property 6 - Income from savings and investments 7 - Income from employment (1) 8 - Income from employment (2) 9 - Income from self-employment: Computation of income 10 - Income from self-employment: Basis periods 11 - Income from self-employment: Capital allowances 12 - Income from self-employment: Trading losses 13 - Income from self-employment: Partnerships 14 - Pension contributions 15- Payment of income tax, interest and penalties 16 - National insurance contributions Review Questions (Set A) PART 2 CAPITAL GAINS TAX 17 - Introduction to capital gains tax 18 - Computation of gains and losses 19 - Chattels and wasting assets 20 - Shares and securities 21 - Principal private residence 22 - CGT reliefs Review Questions (Set B) PART 3 CORPORATION TAX 23 - Introduction to corporation tax 24 - Corporate chargeable gains 25 - Computation and payment of the corporation tax liability 26 - Corporation tax losses 27 - Close companies and investment companies 28 - Groups of companies and reconstructions Review Questions (Set C) PART 4 MISCELLANEOUS 29 - Value added tax (1) 30 - Value added tax (2) 31 - Inheritance tax 32 - Overseas aspects of taxation Review Questions (Set D) PART 5 ANSWERS

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Book Synopsis'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.' - Piers Morgan'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.' - The Telegraph'Funny, clever and really quite brilliant. Taxtopia will make you furiously angry and possibly even filthy rich.' - Tom Peck, The Independent'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'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.' - Geraint Anderson author of City Boy'Would I recommend the book? For readers of Spear's, my answer is 'yes, and it may also be worth going back over some of the more interesting ideas with your accountant' -Spear's'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!' - Siân Pattenden, The BunkerIn 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.In 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.Written 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.If 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.Welcome to TAXTOPIA.Trade ReviewI 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 PeopleTaxtopia'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 BOYA 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 MorganVery 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 *Would I recommend the book? For readers of Spear's, my answer is 'yes, and it may also be worth going back over some of the more interesting ideas with your accountant * Spear’s *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! * Siân Pattenden, The Bunker *

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Book SynopsisCity governments are going bankrupt. Even the ones that aren’t are often stuck in financial chaos. It is easy to blame pensions, poor leadership, or a bad economy. But the problems go much deeper. With decades of experience in local government, author Mark Moses showcases the inside world of the city decision-making process that has spawned these crises. It becomes clear: City governments are maxing out their budgets because they are trying to maximize services. This book, likely the most ambitious attempt by someone who has worked in government to radically examine the delivery of municipal services since 'Reinventing Government' was published more than 25 years ago, explores why city governments pursue an open-ended mission and why bailouts and trendy budgeting processes will be, at best, only temporary solutions. Of interest to current and future city council members, regional and state government officials, those covering city government, financial analysts, city management, and individuals and organizations interested in influencing city policy, this book argues that cities won’t thrive until city hall is disrupted.Table of ContentsChapter 1 : Train Wreck Spotting (The Municipal Financial Crisis Is Here).- Chapter 2: Inside City Budgeting.- Chapter 3: What City Government Does and What City Government Is.- Chapter 4: Why City Council Decisions Go Wrong.- Chapter 5: Failed Financial Analysis.- Chapter 6: Budget Non-Solutions (Why Conventional Budget Solutions Fail).- Chapter 7: More Non-Solutions (Further Misguided Attempts to Achieve Financial Stability).- Chapter 8: Zero based Activity Scoping (A New Solution).- Chapter 9: Whither City Government​.

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Book SynopsisInfrastructure is the foundation of modern economies. A robust, efficient, and well-maintained infrastructure system is critical to support the nation’s economy, improve quality of life, and strengthen global competitiveness. The serious infrastructure deficit in the U.S. is well-known. State and local governments are struggling to finance the needed expansion, upgrades, and repairs. Meeting the infrastructure financing challenge has emerged as one of the most urgent issues facing the country. Despite the growing number of innovations in state and local infrastructure financing, current information on innovative infrastructure financing is scattered and time-consuming to find. Until now, there was no detailed, comprehensive assessment of current knowledge and practice in innovative infrastructure financing. This book fills that gap and offers policy suggestions for state and local government managers who are considering the adoption and implementation of innovative infrastructure financing. It provides detailed case studies and rich examples that describe innovative approaches to fund state and local infrastructure development. These experiences and lessons in applying these innovations will be particularly useful for state and local government practitioners, professors, applied policy analysts, and students in public administration, policy, and public finance.Trade Review“Chen and Bartle’s Innovative Infrastructure Finance provides a foundation for addressing these challenges and maximizing the ‘once in a generation’ funding opportunity for local government managers interested in exploring new ways of implementation and governance, as well as students looking for a primer on infrastructure finance and its practical applications.” (Martin Mayer and Lauren Wargo, Public Works Management & Policy, Vol. 28 (2), April, 2023)Table of ContentsChapter 1: The Challenges and Opportunities of Financing Infrastructure 1.1 Introduction 1.2 Definition and Scope of Infrastructure 1.3 Public Goods and Benefits-Based Revenues 1.4 Trends in State and Local Infrastructure Financing 1.5 Challenges 1.6 Opportunities Chapter 2: Capital Planning and Budgeting for Infrastructure 2.1 What is a Capital Improvement Plan? 2.2 Why Have a Capital Plan and Budget? 2.3 How to Develop a Capital Plan and Budget 2.4 The Process of Capital Planning and Budgeting 2.5 Citizen Involvement in Capital Budgeting 2.6 Emerging Challenges in Capital Planning and Budgeting Chapter 3: Traditional Methods of Financing Infrastructure 3.1 Fundamentals of Infrastructure Finance 3.2 State and Local Infrastructure Financing: Pay-Go versus Pay-Use 3.3 Traditional Infrastructure Financing Methods and Funding Sources Chapter 4: Innovative Mechanisms of Financing Infrastructure 4.1 The Need for Innovative Infrastructure Finance 4.2 An Overview of Innovative Infrastructure Finance 4.3 New Funding Sources 4.4 New Financing Mechanisms 4.5 New Financial Arrangements Chapter 5: Case Studies in Innovative Infrastructure Financing 5.1 Value Capture 5.2 State Infrastructure Banks 5.3 Green, Social and Sustainable Bonds 5.4 Public-Private Partnerships 5.5 Privatization 5.6 Crowdfunding Chapter 6: Conclusion: Putting Innovation into Practice 6.1 Finding 6.2 The Challenge of Innovation 6.3 Conclusion Index

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Book SynopsisAt a time when Congressional investigations have taken on added importance and urgency in American politics, this book offers readers a rare, insider’s portrait of the world of US Congressional oversight. It examines specific oversight investigations into multiple financial and offshore tax scandals over fifteen years, from 1999 to 2014, when Senator Levin served in a leadership role on the US Senate Permanent Subcommittee on Investigations (PSI), the Senate’s premier investigative body. Despite mounting levels of partisanship, dysfunction, and cynicism swirling through Congress during those years, this book describes how Congressional oversight investigations can be a powerful tool for uncovering facts, building bipartisan consensus, and fostering change, offering detailed case histories as proof. Grounded in fact, and written as only an insider could tell it, this book will be of interest to financial and tax practitioners, policymakers, academics, students, and the general public.Table of Contents1. Entering the Oversight World2. Landing at PSI3. Combatting Money Laundering: Round One4. Taking on Enron and its Bankers5. Stopping Abusive Tax Shelters6. Battling Tax Haven Banks7. Crossing Party Lines8. Halting Unfair Credit Card Practices9. Deconstructing the Financial Crisis10. Combatting Money Laundering: Round Two11. Exposing Corporate Tax Dodgers12. Beaching the London Whale13. Targeting Commodity Speculation14. Pursuing Oversight

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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 SynopsisTrade ReviewOne 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 & 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 TimesTable of ContentsAcknowledgments 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 Fixing 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 Escaping 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

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Book SynopsisTrade Review"Winner of the Hayek Book Prize, Manhattan Institute""One of the Financial Times' Summer Books of 2019: Economics""A Project Syndicate Best Read in 2019"

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Book Synopsis''An invaluable primer to some of the underlying tensions behind contemporary political debate'' Financial TimesIt 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.The 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 onTrade ReviewAn engaging account of three centuries of the UK's economic history ... Hoppit outlines an agenda for reform. -- Jonathan Portes * Prospect *A meticulous fiscal 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 an invaluable primer to some of the underlying tensions behind contemporary political debate. -- Chris Giles * Financial Times *Hoppit shows how the history of financial relations within the United Kingdom is profoundly relevant to the current constitutional debate ... Hoppit steers the reader deftly through complex historical statistics ... provides much useful ammunition. -- Vernon Bogdanor * Daily Telegraph *

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Book SynopsisPrevention is better than cure, it is said, but is it more efficient? In the quest for improvements in health and life expectancy, and reductions in the growth of health care costs, attention has focused on the cost-effectiveness of preventive over curative medicine. Economics adds an essential dimension to the analysis of prevention policy that extends far beyond the study of comparative costs.The aim of this book is to give, for the first time, a comprehensive overview of the economics of prevention. It examines the scope of economics; the impact of the economy on avoidable ill-health, and of prevention on the economy; the economic rationale for provision of preventive services and regulation of hazardous activities; the cost-benefit approach and the nature of efficiency in prevention; the practice of economic appraisal; economic influences on the demand for hazardous commodities and screening services; theories of preventive behaviour; national prevention programme budgeting and priTrade Review`This book is highly impressive. It is a tremendous achievement. The authors are gifted writers and their judgement as to what is central to the argument, and their ability to present complex ideas in a lucid and concise manner, are both excellent.' Health Policy and Planning`This is a useful aid for those wishing to plan prevention programmes and to make the economic case for them.' British Medical Journal`...a valuable addition to the health economics literature in a field where rhetoric and analysis often lead to different conclusions.' International Journal of EpidemiologyTable of ContentsHealth, prevention and economics; Prevention and the economy; Consumers, producers and government; Economic appraisal in prevention; Case studies in primary prevention; Case studies in secondary prevention; Tackling appraisal; Demand and consumption; Preventive behaviour: a closer look; Towards a prevention strategy; Prevention: the contribution of health economics; 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 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 SynopsisWielding his widely recognized powers of explanation, Paul Krugman lays bare the hidden facts behind the $2 trillion tax cut.

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Book Synopsis

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Book SynopsisTrade Review"The core of this book is a collection of intellectual theories and mathematical models that ignore many key elements of the modern political process. Abstract models can tell little about the role lobbyists play in shoveling millions of dollars into political campaigns. To his credit, Bueno de Mesquita does an excellent job of explaining these models, which play an important role in political policy today."--ChoiceTable of Contents*Frontmatter, pg. i*Summary of Contents, pg. vii*Policy Applications, pg. xvii*Preface, pg. xix*Introduction, pg. 1*1. Normative Frameworks, pg. 11*2. Collective Goals, pg. 51*3. Pareto Concepts, pg. 74*Summing Up Normative Foundations, pg. 95*4. Externalities, pg. 97*5. Coordination Problems, pg. 150*6. Commitment Problems, pg. 173*Summing Up Social Dilemmas, pg. 191*7. Strategic Adjustment, pg. 193*8. Dynamic Inconsistency, pg. 218*9. The Need for Information, pg. 244*10. Influence over Elected Officials, pg. 282*11. Institutions, Incentives, and Power, pg. 305*Summing Up Constraints on Good Governance, pg. 328*Concluding Reflections on Politics and Policy, pg. 331*A. Utility, Strategic-Form Games, and Nash Equilibrium, pg. 335*B. Extensive-Form Games, pg. 362*Bibliography, pg. 385*Index of Referenced Authors, pg. 393*General Index, pg. 396

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Book SynopsisWhile this volume presents the important writings of James M. Buchanan on taxation and debt, Geoffrey Brennan makes it clear in the foreword that the thrust of Buchanan''s work in this area has been to integrate theories of taxation and debt with public-expenditure theory. Therefore, the editors strongly urge that the present volume on taxation and debt be read in tandem with the subsequent Volume 15, ''Externalities and Public Expenditure Theory''. Included in this present volume are thirty-five important writings by Buchanan on taxation and debt. These are grouped into the following major subject categories: taxation, politics, and public choice; earmarking and incidence in democratic process; analytical and ethical foundations of tax limits; the fiscal constitution; confessions of a burden monger; Ricardian equivalence; the constitution of a debt-free polity. As Geoffrey Brennan points out in the foreword to this volume, Although James Buchanan''s interests are wide-ranging, the cor

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Book SynopsisA remarkable change has occurred in how we finance the public enterprise, yet this change has gone largely unnoticed by the general public. Policy makers in the federal, state and local levels of government have had to respond to this change. The causes of the change, future policy directions, and the eventual impact on society of this change is the subject of this book. Six of the nation''s most influential economists, political scientists and sociologists have been asked to comment and their views can be found here.Table of ContentsSix Profiles of the Changing Face of Fiscal Federalism : An Overview, The Deregulation of the American Federal System: 1789-1989, Federalism and Urban Policy: The Intergovernmental Dialectic, Changing Federalism: Trends and Interstate Variations, State Finances in the New Era of Fiscal Federalism, Big City Finances in the New Era of Fiscal Federalism, The Economics of Fiscal Federalism and Its Reform, Index.

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Book SynopsisThis systematic study of Chinese taxation explains the lessons China's successful revenue-raising effort holds for developing countries, the reasons why mainstream economic theories must be revised to recognize fundamentally different types of state capacity, and the challenging questions the Chinese paradigm raises for the future of taxation.Trade Review'One of the foremost international tax scholars in the world, Cui Wei presents a fascinating yet largely unknown recent development in international fiscal policy: the extraordinary decision by China to implement its income tax system without relying on principles - the rule of law, and self-assessment by taxpayers - that are foundational elements of sound tax administration in most developed countries. Cui's highly readable, carefully researched, and balanced account is must-reading for those interested in understanding China's likely future place on the world stage.' George K. Yin, Distinguished Professor of Law and Taxation Emeritus, University of Virginia'This book provides a fresh and informative account about how the Chinese tax system really works. Even those not specifically interested in China or taxation can learn much from this examination of the development of China's policy in this area. Wei Cui's book offers not only a novel approach to studying tax administration but also many useful lessons for anyone concerned with implementing public policy in any country. In policy analysis, the devil is usually found in the details: this is a rare study that not only delves into the relevant details but also carefully places them within the relevant context and shows how context shapes both policy and outcomes,' Richard M. Bird, Professor Emeritus of Economic Analysis and Policy, Rotman School of Management, University of Toronto'Cui presents an engrossing story of the operation of the Chinese tax and fiscal systems. The rich empirical data, the refreshing perspective from which the subject matter is examined, and its novel arguments make a valuable contribution to the field. Readers familiar with taxation or Chinese legal systems will appreciate the author's mastery of his materials as well as his ability to identify key features from an array of discrete and complex information sources and to interpret those features in familiar terminologies to readers outside China.' Yan Xu, The China Quarterly'In his [remarkable] book…Cui composes a detailed picture of an organized modern tax system that does not depend on rule of law. Yet the Chinese fiscal system is neither a dissolute mess nor a top-down exercise of discretionary power…This is more than a story about tax farming or crony Communism … Cui's observations are valuable and thought-provoking for the study of any jurisdiction's tax system.' Susan C. Morse, Florida Tax ReviewTable of ContentsList of figures and tables; Acknowledgements; List of abbreviations; Introduction; 1. The forgotten reform; 2. What is an audit?; 3. Atomistic coercion; 4. Returning responsibilities to taxpayers; 5. Organizing revenue; 6. Policymaking without information; 7. The rhetoric of law; 8. Varieties of state capacity; 9. Pivoting away from the rule of law; References; Index.

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