Public finance and taxation

The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions.

People covered by public pensions are often the subject of 'pension envy:' that is, their benefits might seem more generous and their contributions lower than those offered by the private sector.

The system for allocating public expenditure to the nations and regions of the UK has broken down.

Central banks have a profound impact on financial markets, and investors struggle to keep informed about their complex policy decisions.

Tax policy is constrained and shaped in various ways by institutional and economic relations between the federal and provincial systems.

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.

Karin Schärer geht der Frage nach, weshalb es Länder gibt,die trotz großen Reichtums an Ressourcen wirtschaftlich in einem desolatenZustand sind.

Highlighting recent revolutionary changes, this volume deals with the ongoing transformation from central planning towards more efficient economic structures in Eastern and Central Europe and the former USSR.

Handbook of Green Economics reveals the breadth and depth of advanced research on sustainability and growth, also identifying opportunities for future developments.

Ippolito provides a historical account of US tax policy that emphasizes the relationship between taxes and budget components.

This fast-paced book by Yale professors Michael Graetz and Ian Shapiro unravels the following mystery: How is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support?

MacKinnon, Canada's first female finance minister, provides keen observations on how personalities and shared regional perspectives cut across party affiliations in the evolution of federal-provincial deliberations on managing the debt crisis.

This book studies the effects of incorporating market incentives into the public goods arena.

The financial crisis of 2008 is probably the single most important economic event in post-war history.

'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.

A considerable amount has been written concerning the meaning of income for taxation purposes.

This edited book provides a comprehensive and integrated understanding of the public sector's role in building economic and social resilience.

This volume covers the proceedings of the ZAFIN Finance and Sustainability conference, organized by the Wroclaw University of Economics in cooperation with the Corvinus University of Budapest and the University of Economics in Prague.

This book explains the definition, concepts, practices and procedures of Free Zone operations; how they are created, how they operate, and their benefits to the global and national economy.

Las personas físicas que obtienen ingresos por la prestación de servicios profesionales (honorarios) tributan en el régimen de las actividades empresariales y profesionales mediante un sistema de flujo de efectivo, para que el ISR se cause hasta el momento en el que obtengan los ingresos y no cuando se devenguen; dicho sistema también es aplicable para efectos del IVA.

This book provides a comprehensive analysis of asset price movement.

This book discusses the evolution of the third tier of the Indian federal system, with a focus on rural local governance (commonly known as Panchayati Raj) against the backdrop of important theoretical and empirical literature on the relevance and effectiveness of service delivery in the decentralized system.

Von den ersten Abgaben in prähistorischen Gemeinschaften bis hin zu den ausgeklügelten Steuersystemen moderner Nationen – Steuern haben die Entwicklung der Zivilisation tiefgreifend geprägt.

This annual Irish publication contains selected case notes and materials relevant to employment law.

In the fall of 2008, the world watched in horror as the U.

State and local government fiscal systems have increasingly become vulnerable to economic changes.

In this 30th volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning.

As each new accounting question or scandal hits Wall Street, investment professionals too often find themselves asking, "e;What happened?

Einkommensteuertarife sind überwiegend direkt progressiv ausgestaltet.

In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion.

This is the 30th anniversary edition of the leading guide to taxation in Britain.

Land and Buildings Transaction Tax is the only comprehensive and clear guide to the new Land and Buildings Transaction Tax in Scotland.

This book is based upon a comparative public administration research project, initiated by the Hertie School of Governance (Germany) and the Bertelsmann Foundation (Germany) and supported by a network of researchers from many EU countries.