The Tax Aspects of Acquiring a Business is a guide written to the tax considerations that must be weighed when acquiring an existing business, whether the business is conducted as a proprietorship, partnership, Limited Liability Company, S corporation, or a C corporation.
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers.
"e;A fine collection of essays exploring, and in many cases extending, Jim Buchanan's many contributions and insights to economic, political, and social theory.
Issues related to central banks feature regularly in economic news coverage, and in times of economic or financial crisis, especially when a commercial bank is bailed out, they become the focus of the policy debate.
This book analyses the reform of Greece's public revenue administration promoted by its international lenders under the successive bailout agreements put in place since 2010.
This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries.
This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices.
Globalization and the information revolution have highlighted the catalytic role of local governments for improving economic and social outcomes at the local level as well as growing the national economy by enhancing international competitiveness.
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders.
This book examines the impacts of fiscal decentralization reforms on the efficiency of local governments in Central and Eastern European (CEE) countries.
This book examines the major economic challenges associated with the sustainability of public pensions, specifically demographic change, labor-market relations, and risk sharing.
Budgeting is probably the single most important function in government, considering the amount of money a government spends each year on various expenditure programs and activities, as well as the time it spends in preparing the budget, appropriating funds for these activities and, finally, executing them.
This contributed volume explores the political economy and socioeconomic aspects of the Greek Financial Crisis both within the country's borders and as part of the global economy.
This book describes the institutions and process through which the Georgia General Assembly adopts a budget, the executive-legislative branch politics that transpire during the process and the tax and spending policies that the process produces.
This book draws on financial, economic, and management theory in its exploration of the theory underlying risk and risk management at both micro- and macroeconomic levels.
Antitrust economics is a field that draws extensively on the economic theory of industrial organization, and the field's frontier is at the cutting edge of economic research.
Exploring the negative social impact of cyber-attacks, this book takes a closer look at the challenges faced by both the public and private sectors of the financial industry.
This volume comprises papers presented at the 8th international conference "e;The Economies of the Balkan and Eastern European Countries in the Changing World"e; (EBEEC) held in Split, Croatia in 2016.
This book examines the role of government fiscal and non-fiscal incentives in spurring innovation and entrepreneurship in developed and developing economies.
This volume is intended to serve as a review of the "e;next generation"e; of political economy scholars in what can be called the "e;Wagnerian"e; tradition, which traces its roots to Buchanan and De Viti De Marco in the 1930s, who argued that any decision that results from a political entity must be the product of individual decision makers operating within some framework of formal and informal rules.
This book examines the role of uncertainty on financial decisions - and, consequently, on financial markets - in the buildup to and aftermath of the Great Recession.
This book analyzes the relative balance of bargaining power between governments and the banks in charge of underwriting their debt during the first financial globalization.
This book offers a series of statistical tests to determine if the "e;crowd out"e; problem, known to hinder the effectiveness of Keynesian economic stimulus programs, can be overcome by monetary programs.