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Taxation of Individual Income
by J. Martin Burke Michael K. FrielThe twelfth edition of Taxation of Individual Income approaches the study of individual income tax through the problem method. The text is designed as a series of self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, and edited cases and administrative materials as well as self-assessment tools.
Taxation of Individual Income (Tenth Edition)
by J. Martin Burke Michael K. FrielTaxation of Individual Income is a leading casebook that employs a unique problem method, which many past students have found to be highly effective, stimulating, challenging and enjoyable. Students are provided material that allow them to arrive at their own conclusions about income tax concepts, rather than the text merely setting out such concepts for them. Each chapter begins with a set of problems with learning objectives and a list of relevant terms without definitions. These features are then followed by a detailed overview, relevant cases, administrative rulings, and legislative history. After reading the materials, students return to the beginning of the chapter to address the problems and define the vocabulary terms.
The Taxation of Permanent Establishments: A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific Consideration of the Challenges Imposed to the PE Concept by the Digitalisation of the Economy (Hallesche Schriften zur Betriebswirtschaft #37)
by Sven HentschelThis book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
The Taxation of Petroleum and Minerals: Principles, problems and practice
by Philip Daniel Michael Keen Charles McphersonThere are few areas of economic policy-making in which the returns to good decisions are so highâ "and the punishment of bad decisions so cruelâ "as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals. This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.
Taxes in America: What Everyone Needs to Know
by Leonard E. Burman Joel SlemrodThe book focuses on U.S. tax policy and offers an overview of state and local taxation in the United States, with main focus on federal taxes.
Taxi! Cabs and Capitalism in New York City
by Biju MathewIn recent years, however, the working conditions and the nature of cab ownership have changed. As Biju Mathew reveals in this lively account of the benefits and hardships in the lives of today's taxi drivers, just about everything has changed dramatically except the yellow paint. At once a passionate declaration of worker solidarity and an ethnography of work, Taxi is a compelling narrative of the lives of immigrant taxi drivers in New York City. This updated edition covers the formation of the International Taxi Workers Alliance, the unusual collaboration with the Central Labor Council, and 2007 taxi strikes protesting New York City's plan requiring taxicabs to install costly global positioning systems and credit-card machines.
Taxing America (Critical America #44)
by Karen B. Brown and Mary Louise FellowsIn the winter of 1996, Steve Forbes--publisher, heir, and presidential candidate--captured the American imagination with his proposal for a flat tax. But while Mr. Forbes claimed that such a tax would level the economic playing field by eliminating countless loopholes and miles of red tape, his actual proposal betrayed such claims to fairness by overtaxing workers and undertaxing financial capital. In the face of recent proposals for dramatic and far-reaching tax reform, Taxing America takes a critical look at the way the federal government collects its revenue and exposes the bias at the heart of a system which claims to be objective and fair. Contrary to traditional tax scholarship, these writers argue that an awareness of disability discrimination, economic exploitation, heterosexism, sexism and racism is crucial to any analysis of tax policy. Gathering together essays whose topics range from federal housing policy to environmental clean-up costs to tax treaty policy making, Karen B. Brown and Mary Louise Fellows present a philosophy that is as simple as it is radical: economic arrangements contribute significantly to the creation of social hierarchies and the perpetuation of discrimination. Given this reality, Brown and Fellows maintain that the goal of the federal tax law should be social justice and the disruption of discriminatory and exploitative practices.
Taxing Culture: Towards a Theory of Tax Collection Law (Socio-Legal Studies #14)
by Ann MumfordThe introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
Taxing Ourselves, fifth edition: A Citizen's Guide to the Debate over Taxes (The\mit Press Ser.)
by Joel Slemrod Jon BakijaThe new edition of a popular guide to the key issues in tax reform, presented in a clear, nontechnical, and unbiased way.To follow the debate over tax reform, the interested citizen is often forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the oversimplified and the arcane, presenting the key issues clearly and without a political agenda. Tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy and offer guidelines for evaluating tax systems—both the current tax system and proposals to reform it. This fifth edition has been extensively revised to incorporate the latest data, empirical evidence, and tax law. It offers new material on recent tax reform proposals, expanded coverage of international tax issues, and the latest enforcement initiatives. Offering historical perspectives, outlining the basic criteria by which tax policy should be judged (fairness, economic impact, enforceability), examining proposals for both radical change (replacement of the income tax with a flat tax or consumption tax) and incremental changes to the current system, and concluding with a voter's guide, the book provides readers with enough background to make informed judgments about how we should tax ourselves.Praise for earlier editions“An excellent book.”—Jeff Medrick, New York Times“A fair-minded exposition of a politically loaded subject.”—Kirkus Reviews
Taxing the Digital Economy: Theory, Policy and Practice (Cambridge Tax Law Series)
by Craig ElliffeThe question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
TAXTOPIA: How I Discovered the Injustices, Scams and Guilty Secrets of the Tax Evasion Game
by The Rebel Accountant'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.
TAXTOPIA: How I Discovered the Injustices, Scams and Guilty Secrets of the Tax Evasion Game
by The Rebel Accountant'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.
Teach like Your Hair's on Fire: The Methods and Madness Inside Room 56
by Rafe EsquithThis book is an inspiring guide to transforming every child's education. In a Los Angeles neighborhood plagued by guns, gangs, and drugs, there is an exceptional classroom known as Room 56.
Teach Yourself Ethics
by Mel ThompsonDo you need an introduction to the main ethical theories? Would you like to understand current ethical issues? Do you want to develop your own moral awareness? From altruism to utilitarianism and Nietzsche to Marx, Ethics is a jargon-free introduction to key ethical theories and thinkers. It covers both the contribution of the major world religions to this fascinating subject as well as clear, thought-provoking discussions of applied ethics. The contemporary examples and issues in this latest edition ensure that this book challenges and engages you. Why not try, Philosophy, Psychology, Globalization, Philosophy of Mind, or visit www.books.mcgraw-hill.com? Book jacket.
Teachers and the Law (8th Edition)
by David Schimmel Louis Fischer Leslie Robert StellmanThis book is about teachers and the law that affects them--law established by state and federal statutes, constitutions, and court decisions. The law has little significance unless educators know about it and make the effort to see that it is carried out. Our purpose in writing this book is not to encourage teachers to litigate.
A Teacher's Guide to Education Law
by Michael Imber Tyll Van Geel J. C. Blokhuis Jonathan FeldmanAdapted from its parent volume Education Law, 5th Edition, this accessible text concisely introduces topics in law that are most relevant to teachers. Providing public school teachers with the legal knowledge necessary to do their jobs, A Teacher’s Guide to Education Law covers issues of student rights, discipline, negligence, discrimination, special education, teacher rights, hiring and firing, contracts, unions, collective bargaining, and tenure. Special Features: This revised edition includes new content on bullying, privacy, discrimination, school finance, and issues relating to Internet and technology, as well as updated references and case law throughout. To aid comprehension, technical terms are carefully explained and summaries of key topics and principles are provided. Case law is presented within the context of real-world examples, making this text accessible to pre-service teachers who have little background in law. A companion website provides additional resources for students and instructors, such as links to full cases and a glossary of key concepts.
Teachers in Trouble: An Exploration of the Normative Character of Teaching
by Michael Manley-Casimir Romulo Magsino Stuart PiddockeThe teacher who has an affair with a student. The teacher who is a transvestite. The teacher who advocates personal beliefs. These are 'teachers in trouble.' Their behaviour, whether it occurs in the classroom or off the job, offends the community and brings down censure from the school board.At root, schools are cultural institutions and teaching, a cultural activity. Teachers are expected to shape students according to accepted community norms. They interpret and apply curricula - and can divert curricula from their intended purpose. Teachers are at the eye of the vortex in the struggle for control over education, buffeted by the forces of social change and conflicting public expectations. The authors of this book examine how teacher conduct is monitored and what types of misconduct can produce 'social dramas.' Boards of reference have been established to arbitrate disputes between school boards and teachers who are dismissed. Drawing on the decisions of these boards of reference across Canada, the authors identify normative issues and propose a classification scheme for contentious behaviours.Teachers in Trouble poses fundamental questions about the role of teachers in society. It is an invaluable guide for teachers and professional organizations, education administrators, and members of the community who are concerned about ethics in our schools.
Teaching About Rape in War and Genocide
by Carol Rittner John K. RothThis edited volume is both a guide for educators and a resource for everyone who wants to strengthen resistance against a major atrocity that besieges human development. Its contributors explore a crucial question: how to teach about rape in war and genocide?
Teaching Business Sustainability: From Theory to Practice
by Chris GaleaThere are many challenges facing educators in the field of sustainability. This text aims to analyze the state of the art in teaching business sustainability worldwide, and what teaching practices and tools are achieving successful results.
Teaching Business Sustainability Vol. 2: Cases, Simulations and Experiential Approaches
by Chris GaleaIf there is one area of business education that requires out-of-the-box, creative thinking it is sustainability. Business sustainability, because of its relative newness (and hence uncertainty), its dependence on interdisciplinary thinking, its need to work with different stakeholders and its non-traditional operating approaches, demands that we train our managers in wholly new ways. This need for new and non-traditional teaching approaches is reflected in this collection of unorthodox teaching pedagogies. The underlying philosophy behind them is that deep learning for sustainability needs ultimately to be experiential: that is, learning while doing rather than a passive absorption of facts and figures. While much of the underlying theory of sustainability may be taught using more traditional lecture and reading approaches, the implementation of true business sustainability requires students to experiment – to win and lose – while grappling with the myriad challenges and frustrations posed by sustainability: the same challenges and frustrations, one might add, that companies intent on implementing sustainability face on a daily basis in the world in which they operate. The aim is to create a learning environment where students themselves take control over their own learning. This book – a companion volume to Teaching Business Sustainability 1: From Theory to Practice (Greenleaf Publishing, 2004) – focuses on four main categories of experiential pedagogy: case studies, hands-on exercises, role-play simulations and active learning teaching exercises. It includes contributions from a range of experts in global sustainability education who provide their expertise with class-hardened teaching materials. Teaching Business Sustainability 2 will be an invaluable resource both for educators working in a wide range of academic disciplines, looking for inspiration and guidance on how to teach business sustainability, as well as for organisations looking to reinvigorate internal management education programmes to factor in corporate responsibility and sustainability issues.
Teaching Criminology and Criminal Justice: Challenges for Higher Education
by Suzanne Young Katie StrudwickThis book addresses the challenges within teaching Criminology and Criminal Justice, for students studying and academics involved in designing and delivering courses at an undergraduate and postgraduate level. The book highlights a number of contemporary issues through a wide context of themes and reflections of practice. The chapters are arranged in thematic parts: firstly ‘the challenges of diversity and inclusion’ secondly ‘challenges of creating authentic learning environments', and lastly ‘the challenge of creating transformative conversation’. These themes discuss different teaching approaches and present materials which address questions relevant for meeting the challenges. The book focuses on the role and impact of teaching Criminology and Criminal Justice in the real world and explores debates which have autonomy in their questioning and overlapping themes. The narratives reflect upon others’ experiences and explore transformative learning and innovation in Criminology and Criminal Justice.
Teaching Environmental Health to Children
by David W. Hursh Hilarie B. Davis Camille A. Martina Michael A. TrushEvery day we are exposed to toxins and toxicants that can impact our health. Yet we rarely teach elementary and secondary students about these exposures and how they can reduce their risk to them. In this book we highlight activities and curriculum developed at nine universities in the United States from a grant funded by the National Institute of Environmental Health Sciences. Our goal is to extend these lessons to a global audience and for classroom teachers of all subjects and age levels to include environmental health in their teaching. 'An invaluable tool for equipping informed citizens to think about the environment and its human impacts --both the science, and equally important, the social and ethical dimensions' , Howard Frumkin, M.D., Dr. P.H., Dean, School of Public Health, University of Washington, Seattle, WA, USA
Teaching Ethics with Three Philosophical Novels
by Michael BoylanThis book offers a unique method for teaching ethics and social/political philosophy by combining primary texts and resource material along with three philosophical novels so that students can apply the abstract principles to real-life situations. A sample syllabus and sample assignments are provided. This second edition contains an additional teacher's manual, guiding instructors in how to effectively put together a course in ethics using fiction. Students often turn-off when confronted with abstract ethical principles, alone. This book allows interaction with philosophical novels that provide real-life situations that mirrors applying normative principles to lived experience. Students will be drawn into this realism and their engagement with the material will be significantly enhanced. This is an innovative textbook for teachers and students of general philosophy, ethics, business ethics, social and political philosophy, as well as students of literature and philosophy.
Teaching Family Law: Reflections on Pedagogy and Practice (Legal Pedagogy)
by Henry Kha and Mark HenaghanThis book provides a comprehensive analysis of the teaching of an eclectic range of family law topics and the unique opportunities and challenges of teaching family law in different jurisdictions from a varied international perspective. Written by leading legal scholars, the book addresses a gap in the scholarship to comprehensively and systematically analyse the teaching of family law. The first part of the book explores ways of teaching the varied range of topics under the heading of family law and captures the diverse approaches to the discipline. Chapters illustrate how the subject can be best taught in an interdisciplinary way that considers feminist perspectives and the philosophy of teaching, while encompassing legal positivism, empirical research and critical legal theory. The second part of the book examines teaching in different jurisdictions and illustrates policy and practice in Australia, New Zealand, the United States, Canada, the United Kingdom, Hong Kong and South Africa. Showcasing examples of best practice of teaching family law, the book will be an essential reading for legal scholars, as well as researchers and postgraduate students in the fields of family law and legal education.
Teaching for Successful Intelligence: To Increase Student Learning and Achievement
by Elena Grigorenko Robert SternbergCoauthored by two internationally renowned educators and researchers, this resource helps teachers strengthen their classroom practice with lessons that promote successful intelligence--a set of abilities that allow students to adapt and succeed within their environment, make the most of their strengths, and learn to compensate for their weaknesses.