Public finance and taxation Books
The University of Chicago Press The Public Good and The Brazilian State
Book SynopsisA history of municipal public finance in Brazil in the last half of the nineteenth century and first part of the twentieth.Trade Review"The Public Good and the Brazilian State dives deep into the interstices of municipal public goods. Stepping back from the more expected econometric analyses, this book displays the actual goods provided and the choices and trade-offs that municipalities had to make in order to meet their obligations to citizens. Slaughterhouses, vaccination centers, hospitals, schools, roads, bridges, drainage systems, water fountains, and public buildings are the stuff of this book. Hanley's richly detailed and carefully researched account will make strong contributions to the histories of municipal finance and Brazil, as well as the field of urban history more broadly." --Gail D. Triner, Rutgers University
£49.40
The University of Chicago Press Fair Not Flat How to Make the Tax System Better
Book SynopsisEveryone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax. But a flat tax is not necessarily a simple tax, and flat means more for most taxpayers: a rise in middle-class taxes to finance tax cuts for the rich. Is there another choice? In clear, easy-to-understand language, Edward J. McCaffery proposes a straightforward and fair alternative. A fair not flat tax that is consistent and progressive would tax spending, not income and savings. And if it were collected at its lower levels through a national sales tax, most people would not have to file a return. A supplemental tax on spending for the wealthiest individuals would make the national sales tax progressive. Under
£29.70
University of Chicago Press Aging in the United States Japan Economic Trends
Book SynopsisWith essays on labour force participation and retirement, housing equity and the economic status of the elderly, and financing of social security and health care in the 1990s, this volume covers a broad spectrum of issues related to the economics of ageing in the United States and Japan.Table of ContentsPreface Introduction 1 Yukio Noguchi, David A. Wise. 1: Aging and Labor Force Participation: A Review of Trends and Explanations 7 Robin L. Lumsdaine, David A. Wise. 2: Social Security Benefits and the Labor Supply of the Elderly in Japan 43 Atsushi Seike, Haruo Shimada. 3: The Economic Status of the Elderly in the United States 63 Michael D. Hurd 4: Household Asset- and Wealthholdings in Japan 85 Noriyuki Takayama 5: Problems of Housing the Elderly in the United States and Japan 109 Daniel L. McFadden 6: The Cost of Aging: Public Finance Perspectives for Japan 139 Seiritsu Ogura 7: Financing Health Care for Elderly Americans in the 1990s 175 Alan M. Garber Contributors 195 Author Index 197 Subject Index 201
£62.00
The University of Chicago Press Fiscal Institutions Fiscal Performance NBER
Book SynopsisAn overview of the political and economic issues involved in the formation of budget deficits. The text brings together theoretical models, empirical evidence and case studies to analyze the effect of political institutions, fiscal regulations, and policy decisions on accumulating deficits.
£76.00
The University of Chicago Press Rules and Restraint Government Spending and the
Book SynopsisGovernment spending has increased in the United States since World War II despite the many rules intended to rein in the insatiable appetite for tax revenue most politicians seem to share. This book explains why these budget rules tend to fail, and proposes alternatives for imposing the fiscal discipline on our legislators.Trade Review"There are no other books on budgeting that approach this level of insight or breadth. Rules and Restraint is a fine, and finely crafted, book that will go right to the top of the list of standard textbooks for classes and references for practitioners." - Michael Munger, Duke University"
£24.70
University of Chicago Press Fiscal Federalism Quantitative Studies
Book Synopsis
£72.20
University of Chicago Press Developing Country Debt and Economic Performance
Book Synopsis
£88.00
The University of Chicago Press Developing Country Debt the World Economy Paper
Book SynopsisFor dozens of developing countries, the financial upheavals of the 1980s have set back economic development by a decade or more. Poverty in those countries have intensified as they struggle under the burden of an enormous external debt. In 1988, more than six years after the onset of the crisis, almost all the debtor countries were still unable to borrow in the international capital markets on normal terms. Moreover, the world financial system has been disrupted by the prospect of widespread defaults on those debts. Because of the urgency of the present crisis, and because similar crises have recurred intermittently for at least 175 years, it is important to understand the fundamental features of the international macroeconomy and global financial markets that have contributed to this repeated instability. Developing Country Debt and the World Economy contains nontechnical versions of papers prepared under the auspices of the project on developing country debt, sponsored by the Nationa
£28.50
The University of Chicago Press Do Deficits Matter
Book SynopsisAsking the question Do deficits matter?, this text answers both yes and no. Yes, because fiscal policy affects generational distribution, national saving and the level of government spending. And no, because the deficit is an inaccurate measure with little economic content.
£28.50
The University of Chicago Press Valuing Health for Policy An Economic Approach
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
£76.00
The University of Chicago Press Challenges of Globalization in the Measurement of
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
£124.81
The University of Chicago Press The Second Estate
£17.66
Palgrave MacMillan UK The New Public Leadership Challenge
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
£104.49
Palgrave MacMillan UK More with Less Maximizing Value in the Public
Book SynopsisPublic sector organizations are about to enter one of the most challenging environments they have ever had to face as they bear much of the cost of the credit crunch. This timely book shows public sector leaders what they need to understand in order to be able to cope with these challenges.Trade Review'An intriguing book...Someone should give George Osborne a copy.' - Allister Heath, City A.MTable of ContentsAbout the Authors Acknowledgements Dedications Introduction Both Efficient and Effective, the New Public Sector Performance Agenda Balanced Scorecards, the Journey from Measurement to Strategic Performance Management Using Lean Thinking to Improve Strategic Performance Designing Strategy Maps to Agree Strategic Priorities Agreeing High Level Strategic Outcome Targets and Key Performance Indicators Selecting Strategic Initiatives Aligning Financial Management with Strategic Goals Keeping your Eyes on the Ball: Reporting and Reviewing Performance Building a Culture Focused on Strategic Performance Management Conclusion and Key Strategic Performance Questions
£40.49
Bloomsbury Publishing (UK) Public Sector Economics
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.
£71.25
Palgrave MacMillan UK St Jamess Place Tax Guide 20102011
Book SynopsisThe 39th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.Trade ReviewReviews of previous editions*: 'The bestselling tax guide is back and it's as authoritative as ever...gives practical guidance on tax issues, which would benefit both students and professionals alike.' - Accounting Technician 'No other manual compares...the complete A-Z on Tax.' - The Times 'The best book ever written on taxation.' - The Daily Telegraph 'Acknowledged among consumers and professionals alike as the best book on the subject.' - The Independent 'Provides a complete guide to UK taxation...includes clear examples and explanations, tables and a glossary, with all items fully referenced and indexed for ease of use.' - Tax Journal *Including editions of the book prior to it being published as the St. James's Place Tax GuideTable of ContentsPreface; Sir Mark Weinberg Abbreviations Introduction This Year's Tax Changes The Basis of Your Tax Liability Personal Reliefs Annual Payments and Interest Computing Your Income Tax Bill Husband, Wife, Civil Partners and Children Income from Land and Property Income from Dividends and Interest Life Assurance Income from Employments and PAYE Income from Businesses and Professions Partnerships Companies Pensions Miscellaneous Aspects Returns, Assessments and Repayment Claims Domicile and Residence Tax on Foreign Income Non-residents, Visitors and Immigrants Capital Gains Tax The Taxation of Trusts and Estates Inheritance Tax An Outline of VAT Stamp Duty Social Security Tax Saving Hints Tax Tables Glossary Index
£37.40
Columbia University Press Outside Moscow Power Politics and Budgetary
Book Synopsis'
£70.40
Columbia University Press The Sixteen Trillion Dollar Mistake How the U.S.
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
£80.00
Columbia University Press The SixteenTrillionDollar Mistake How the U.S.
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
£25.50
Columbia University Press Bailouts
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
£13.49
Columbia University Press Rescuing Retirement
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
£15.29
Columbia University Press Pork Barrel Politics How Government Spending
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
£70.40
Columbia University Press Pork Barrel Politics How Government Spending
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
£25.50
Columbia University Press States and the Masters of Capital Sovereign
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
£93.60
Columbia University Press States and the Masters of Capital
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
£25.50
Penguin Books Ltd The Road to Ruin
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.
£13.49
Penguin Books Ltd Daylight Robbery How Tax Shaped Our Past and Will
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?
£25.60
Institute of Economic Affairs Taxes Benefits and Family Life
Book SynopsisThis pioneering piece of research analyses the interactions of the tax and benefit systems. The author explains the 'seven deadly traps' which produce disincentives to work and affect family life.Table of ContentsCONTENTS: The Problem Revisited; How the Traps are Baited: 1994 Compared with 1979 & 1982; Scale of the Problem & Priority for Change; Causes of the Problem; There is an Alternative; Summary & Conclusions.
£11.40
Institute of Economic Affairs Cutting the Costs of Crime
Book SynopsisThe author argues that public sector policing has largely failed to prevent crime and catch offenders. Alternative solutions include the encouragement of individuals to buy more protection in the market place, and the extension of the private provision of prison.
£9.50
Institute of Economic Affairs Markets and the Media
Book Synopsis
£14.25
Institute of Economic Affairs The Government Debt Iceberg Research Monograph 68
Book SynopsisThis book shows by how much spending will need to be cut and taxes raised in order to make the government's fiscal position sustainable.
£17.13
Pearson Education Financial Times Handbook of Corporate Finance The
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
£46.75
Yale University Press The Euro The Battle for the New Global Currency
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)"
£20.38
Knopf Doubleday Publishing Group White House Burning Our National Debt and Why It Matters to You
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.
£16.38
Bloomsbury USA 3pl The Origins of American Public Finance
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
£50.00
Palgrave Macmillan Theories of Collective Action
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
£103.99
Open University Press Funding Health Care
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.
£30.59
Concepts in Federal Taxation 2021 with Intuit
Book SynopsisMaster the concepts behind today's federal taxation using the balanced, conceptual approach in Murphy/Higgins/Skalberg's CONCEPTS IN FEDERAL TAXATION 2021. You examine the latest tax codes and most recent changes for the current tax year in a clear, straightforward approach that prepares you for success on the CPA Exam. You learn the unifying concepts behind the Internal Revenue Code rather than memorizing details of the Code. Concepts and applications appear in brief, comprehensible segments that are ideal for CPA Exam review. In addition, examples relate concepts to familiar business scenarios with more opportunities for practice than any other book of this kind. CNOWv2 online homework tool helps optimizes study. Intuit ProConnect software and RIA Checkpoint Student Edition from Thomson Reuters also provide practice working with professional tax tools as you strengthen your understanding of taxation.
£183.00
SouthWestern Federal Taxation 2021
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.
£183.00
Cengage Learning, Inc Federal Tax Research
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.
£72.19
Cengage Learning, Inc Concepts in Federal Taxation 2022 with Intuit
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.
£230.37
Cengage Learning, Inc Income Tax Fundamentals 2022 with Intuit
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.
£89.29
SouthWestern Federal Taxation 2022
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.
£188.85
Cengage Learning, Inc SouthWestern Federal Taxation 2023
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.
£196.35
Cengage Learning, Inc SouthWestern Federal Taxation 2023
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.
£193.68
Cengage Learning, Inc SouthWestern Federal Taxation 2024
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.
£202.99
Cengage Learning, Inc SouthWestern Federal Taxation 2024
Book SynopsisMaster today's most current tax concepts and tax law with Young/Nellen/Persellin/Lassar/Cuccia/Cripe's SOUTH-WESTERN FEDERAL TAXATION 2024: INDIVIDUAL INCOME TAXES, 47th EDITION, and accompanying professional tax software. Updates emphasize the most recent tax changes impacting individuals, as well as financial statements. You examine updates and reforms to 2023 tax laws as you learn to work with individual taxation and the Form 1040. Recent examples, summaries and tax scenarios clarify concepts and sharpen your critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review help you better study for testing. Each new book includes access to Intuit ProConnect tax software, Checkpoint Edge (Student Edition) from Thomson Reuters, and the online learning platform CNOWv2. Use this introduction to prepare for the C.P.A. exam or the Enrolled Agent exam, or to 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. Tax Formula and Tax Determination: An Overview of Property Transactions. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS. 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. Part IV: SPECIAL TAX COMPUTATIONS METHODS, TAX CREDITS, AND PAYMENT PROCEDURES. 12. Alternative Minimum Tax. 13. Tax Credits and Payment Procedures. Part V: PROPERTY TRANSACTIONS. 14. Property Transactions: Determination of Gain or Loss, and Basis Considerations. 15. Property Transactions: Nontaxable Exchanges. 16. Property Transactions: Capital Gains and Losses. 17. Property Transactions: Section 1231, and Recapture Provisions. Part VI: ACCOUNTING PERIODS, ACCOUNTING METHODS, AND DEFERRED COMPENSATION. 18. Accounting Periods and Methods. 19. Deferred Compensation. Part VII: CORPORATIONS AND PARTNERSHIPS. 20. Corporations and Partnerships. 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. Appendix F: Practice Set Assignments ��� Comprehensive Tax Return Problems. Index.
£243.83
Cengage Learning, Inc SouthWestern Federal Taxation 2024
Book SynopsisMaster today's current tax concepts and tax law with Raabe/Nellen/Young/Cripe/Lassar/Persellin/Cuccia's SOUTH-WESTERN FEDERAL TAXATION 2024: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 47th EDITION, and accompanying professional tax software. Updates emphasize the most recent tax changes impacting 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, summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Review also help you study. Each new book includes access to Intuit ProConnect tax software, Checkpoint Edge (Student Edition) from Thomson Reuters and the online learning platform CNOWv2. Use this introduction to prepare for the C.P.A. exam or the Enrolled Agent exam, or to further your career in tax accounting, financial reporting or auditing.Table of ContentsPart I: INTRODUCTION TO TAXATION AND BUSINESS ENTITIES. 1. Understanding and Working with the Federal Tax Law. 2. The Deduction for Qualified Business Income for Noncorporate Taxpayers. Part II: CORPORATIONS. 3. Corporations: Introduction and Operating Rules. 4. Corporations: Organization and Capital Structure. 5. Corporations: Earnings & Profits and Dividend Distributions. 6. Corporations: Redemptions and Liquidations. 7. Corporations: Reorganizations. 8. Consolidated Tax Returns. 9. Taxation of International Transactions. Part III: FLOW-THROUGH ENTITIES. 10. Partnerships: Formation, Operation, and Basis. 11. Partnerships: Distributions, Transfer of Interests, and Terminations. 12. S Corporations. Part IV: ADVANCED TAX PRACTICE CONSIDERATIONS. 13. Comparative Forms of Doing Business. 14. Taxes in the Financial Statements. 15. Exempt Entities. 16. Multistate Corporate Taxation. 17. Tax Practice and Ethics. Part V: FAMILY TAX PLANNING. 18. The Federal Gift and Estate Taxes. 19. Family Tax Planning. 20. Income Taxation of Trusts and Estates. 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.
£243.32
