Search results for ""Author Michael Littlewood""

Natural swimming pools rely on the correct balance of living plants and micro-organisms to clean and purify the water. They are easy and less costly to maintain than chemical pools. Chlorine and other common pool chemicals that are hazardous to human health are not used. Natural pools are safe places for children to play and birds to drink, and are a dramatic example of ecological design, combining the natural and man-made worlds while creating beauty. These pools offer enjoyment not only in the warm months, but during winter, when they can be used for ice skating. Often the focal point of a garden, a natural swimming pool blends into the environment, flowing into the surroundings with plants and rocks. It reflects the changing seasons and enhances the environment naturally. This book is a necessary resource for people who consider a natural swimming pool. It shows how the natural system works to provide environmental, health, and safety benefits. Drawings, diagrams, and charts help explain their planning, design, biology, materials, construction, planting, and maintenance. Over 300 beautiful color photographs of natural pools will inspire your own water garden, where you can swim in harmony with nature.

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Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. Examining key issues in the theory and practice of capital gains taxation in a general context, this book also provides a detailed analysis of the tax systems of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the US. It questions whether capital gains should be taxed in the same way as ordinary income, considers the rate at which they ought to be taxed, if indeed they should be at all, and compares the taxation on realisation of capital gains versus on an accruals basis. Eloquent and astute, Capital Gains Taxation will be a crucial point of reference for students and scholars of tax law and policy. Its pragmatic approach will also benefit tax practitioners, policy-makers and tax authorities.Contributors include: R. Avi-Yonah, P. Baker, M. Bowler-Smith, D. Duff, C. Elliffe, S. Griffiths, E.C.C.M. Kemmeren, M. Littlewood, A. O'Connell, J. Roeleveld, D.P. Sengupta, D. White, Y. Xu, D. Zelik

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