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Taxation in Modern China
by Donald J.S. BreanTaxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.
Taxation in Utopia: Required Sacrifice and the General Welfare
by Donald MorrisTaxation in Utopia explores utopian political philosophy from the neglected perspective of taxation. At its core, taxation is an ethical question. It requires people to sacrifice for the benefit of others, whether or not they also benefit themselves. Donald Morris refers to this broader, nonmonetary context as constructive taxation, which includes restrictions on privacy and access to information, constraints on marriage and child-rearing, and conventions restricting the proprietorship of land. Morris examines this in the context of various utopian writings, such as More's Utopia, as well as literary treatments of these issues, such as Bellamy's Looking Backward. This interdisciplinary exploration of utopian taxation provides a novel approach to examining relations between a state's view of the general welfare and the sacrifices this view requires of its citizens.
Taxation, Human Rights, and Sustainable Development: Global South Perspectives (Routledge Explorations in Development Studies)
by Eghosa O. Ekhator Newman U. Richards Chisa OnyejekweThis book investigates the relationship between human rights and taxation, exploring how human rights have been impeded or enhanced through tax laws and policies, and what this means for sustainable development in the Global South.Drawing on cases from across the Global South, the book demonstrates the benefits of embedding human rights into tax policies and legislation. The authors not only highlight the role of legislative measures and other human rights regulations in the realisation of international treaty rights but also argue that it creates an environment whereby individuals feel duty-bound to pay taxes, when necessary, thereby securing a sustainable revenue source for the state to meet their socio-economic responsibilities. The book investigates key topics such as compliance, redistribution, e-commerce, tax havens, and the role of key stakeholders.This book will be useful for researchers from across the fields of law, human rights, taxation, and sustainable development.
Taxation, International Cooperation and the 2030 Sustainable Development Agenda (United Nations University Series on Regionalism #19)
by Dries Lesage Irma Johanna Mosquera Valderrama Wouter LipsThis open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
Taxation, Politics, and Protest in Ireland, 1662–2016 (Palgrave Studies in the History of Finance)
by Douglas Kanter Patrick WalshThis book examines the politics of taxation in Ireland between the seventeenth and twenty-first centuries. Combining political, economic, and policy history, it contributes to a growing interdisciplinary literature on public finance, while also providing context for the ongoing debate on taxation and austerity in post-Celtic Tiger Ireland. Taxation, Politics, and Protest in Ireland illuminates a neglected aspect of Irish history, and will be of interest to scholars, policymakers, and members of the public who wish to understand a subject that is central to the modern Irish experience.
Taxation, Wage Bargaining, and Unemployment
by Isabela MaresWhy were European economies able to pursue the simultaneous commitment to full employment and welfare state expansion during the first decades of the postwar period and why did this virtuous relationship break down during recent decades? This book provides an answer to this question, by highlighting the critical importance of a political exchange between unions and governments, premised on wage moderation in exchange for the expansion of social services and transfers. The strategies pursued by these actors in these political exchanges are influenced by existing wage bargaining institutions, the character of monetary policy and by the level and composition of social policy transfers. The book demonstrates that the gradual growth in the fiscal burden has undermined the effectiveness of this political exchange, lowering the ability of unions' wage policies to affect employment outcomes.
Taxes, Taxes! Where the Money Goes
by Nancy LoewenProvides an introduction to taxes, and discusses some of the products and services that citizens may receive including schools, roads, and national defense.
Taxi! Urban Economies and the Social and Transport Impacts of the Taxicab: Urban Economies And The Social And Transport Impacts Of The Taxicab (Transport and Society)
by James Cooper Ray MundyThe taxicab makes a significant contribution to the accessibility of a city, and provides a wide range of services across many different social groups and urban environments. This study considers the roles and functions of the taxi from its origins as the first licensed form of public transport, to the current variations of vehicle type and operation, to predictions for its future development. Also addressed here is the impact which this ubiquitous form of transport has on contemporary urban life, and the analytical tools being used and developed for its licensing and control.
Taxing Choice: The Predatory Politics of Fiscal Discrimination
by William Shughart IITaxing behavior deemed "politically incorrect" has long been a convenient way for politicians to fund programs benefiting special interest groups, to the public's disadvantage. Government policy toward various goods - drugs, tobacco and alcohol, for example - has been locked into a regulatory cycle of tax and taboo. Support for legalizing other substances is buttressed by the revenue-generating power of so-called "sin" taxesi And the products subjected to excise taxation have varied from soft drinks, fishing gear and margarine to airline tickets, telephone calls and gasoline. Taxing Choice thoroughly addresses the costs and benefits of these predatory public policies.Shughart notes that the record of such punitive selective taxation has been anything but successful, hindering economic progress and failing to deliver the promised social benefits. In addition, the costs of selective taxes fall disproportionately on lower-income people, while more politically powerful interest groups benefit. At the same time, such policies are a poor way to raise funding for public services, and foster political corruption and self-serving bureaucracies accountable to no one. Indeed, policies discriminating against certain products may represent ominous trends easily extended into virtually every facet of people's lives. One can envision policies proscribing foods, sun bathing, obesity, and even books, films, and political and religious beliefs deemed "dangerous."Part I is devoted to the political economy of selective taxation. Contributors trace the history and politics of selective excise taxes in the United States, discussing the range of products that have been subject to such taxation from the founding period to the present. Part II explains how these taxes emerge in a political marketplace with opposing pressure groups scrambling for wealth transfers in their own favor. Part III looks at taxes on specific products as well as such banning policies as Prohibition and the war on drugs. Constitutional, economic, and civil liberty issues, including civil asset forfeiture and product liability, are discussed in Part IV. With the accelerating national debate over tax reform and the downsizing of government, Taxing Choice is a timely and far-reaching contribution to a debate of great interest to economists, policymakers, historians, sociologists, and taxpayers in general.
Taxing Choices for Managing Natural Resources, the Environment, and Global Climate Change: Fiscal Systems Reform Perspectives
by Anwar ShahThis book reviews taxing choices to protect the local and global environment and preserve and sustain natural resources. Alternative economic instruments such as carbon taxes and tradable permits to combat global climate change are also examined. Strategies and practices for the managing and sharing of revenues from natural resources are highlighted. Also, roles of various orders of government in managing, taxing, and sharing natural resources in selected countries are documented to highlight the impact of such division of responsibilities in preserving natural resources and the environment. The susceptibility of resource revenue dependent economies to corruption and malfeasance, and the Dutch disease, is also highlighted. This book could serve as a supplementary reference book for graduate and undergraduate courses and as a sourcebook for journalists, researchers, policymakers, and government practitioners.
Taxing Democracy: Local Taxation and the Social Contract in America
by Carrie ManningCarrie Manning’s illuminating book examines how policies to limit taxation at state and local levels in the US have direct and lasting consequences for equity, accountability, and ultimately for democracy. Tax structures embed and reproduce an implicit social contract between government and citizens, creating path-dependent outcomes that produce unintended consequences which are rarely traced back to state and local revenue models. This book combines historical American political development with the study of state formation. It provides a clear-eyed investigation into the past, present, and future of the social contract between America’s local governments and citizens.
Taxing Sin
by Michael ThomConventional wisdom dictates that those goods which are said to cause harm or impose costs on society deserve a special tax. For centuries, governments have levied these "sin taxes" on alcohol and tobacco, but the list of taxable sins has now grown to include soda and marijuana, with calls to impose further taxes on plastic bags, meat, and even robots and carbon. Contrary to what experts and policymakers tell us, many of these alleged sins impose very little, if any, cost on society, and the harms that do exist can be minimized without resorting to tax. What follows in this book is a discussion of four case studies—on tobacco, marijuana, alcohol and soda—which make the case against the conventional wisdom in taxing these "sins", before concluding that when it comes to taxing sin, it is time for governments to forgive—and forget.
Taxing the Financial Sector: Concepts, Issues, and Practice
by Howell H. ZeeThe papers in this volume address the tax treatment of the primary institutions, products, and services that make up the financial sector: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives. Five of the six papers were originally prepared as background materials for a technical assistance mission of the IMF's Fiscal Affairs Department to China in September 2002 to discuss the taxation of China's financial sector.
Taxis vs. Uber: Courts, Markets, and Technology in Buenos Aires
by Juan Manuel del NidoUber's April 2016 launch in Buenos Aires plunged the Argentine capital into a frenzied hysteria that engulfed courts of law, taxi drivers, bureaucrats, the press, the general public, and Argentina's president himself. Economist and anthropologist Juan M. del Nido, who had arrived in the city six months earlier to research the taxi industry, suddenly found himself documenting the unprecedented upheaval in real time. Taxis vs. Uber examines the ensuing conflict from the perspective of the city's globalist, culturally liberal middle class, showing how notions like monopoly, efficiency, innovation, competition, and freedom fueled claims that were often exaggerated, inconsistent, unverifiable, or plainly false, but that shaped the experience of the conflict such that taxi drivers' stakes in it were no longer merely disputed but progressively written off, pathologized, and explained away. This first book-length study of the lead-up to and immediate aftermath of the arrival of a major platform economy to a metropolitan capital considers how the clash between Uber and the traditional taxi industry played out in courtrooms, in the press, and on the street. Looking to court cases, the politics of taxi licenses, social media campaigns, telecommunications infrastructure, public protests, and Uber's own promotional materials, del Nido examines the emergence of "post-political reasoning": an increasingly common way in which societies neutralize disagreement, shaping how we understand what we can even legitimately argue about and how.
Taxocracy: What You Don't Know About Taxes and How They Rule Your Daily Life
by Scott HodgeTaxocracy: What You Don&’t Know About Taxes and How They Rule Your Daily Life won&’t help you lower your tax bill, but it will help you understand how politicians use taxes to influence our lives, how taxes harm the economy, and why we need a simpler tax system.Did you ever wonder why the costs of health care, housing, and college tuition keep going up? Or how your neighbor could afford that fancy electric car? Or why there are so many hard seltzers on the market? Your first guess might not be &“taxes,&” but they play a big role. We live in a world ruled by taxes—a taxocracy. History is full of misguided tax policies that led to &“see-through&” buildings, tax-free attics, three-wheeled cars, women in children&’s clothing, and baked chips to go along with our hard seltzer. Written by former Tax Foundation CEO Scott Hodge, Taxocracy: What You Don&’t Know About Taxes and How They Rule Your Daily Life uses amusing lessons from past tax policies gone wrong to explore how the US tax code caused serious consequences, affecting how we get our health insurance, the price of a college education, what car we buy, where we bank, and, in some cases, even when we die. Taxocracy outlines economic principles for designing a tax code that doesn&’t rule our daily lives—a tax code that promotes economic growth, free-enterprise, and takes the politics out of tax policy.
Taylor's Ark (The\adventures Of Taylor's Ark Ser.)
by Jody Lynn NyeDr. Shona Taylor, her growing family, and her highly trained menagerie of useful animals land on a planet only to discover a colony of humans and alien ottles plagued by a strange disease that causes rapid aging. Dr. Taylor must discover the cause in order to save the population – as well as her family and friends – before it&’s too late.
Te abraza con todo fervor revolucionario: Epistolario de un tiempo 1947-1967 (The Che Guevara Library)
by Ernesto Che GuevaraErnesto Che Guevara fue un viajero --y por lo tanto un escritor de cartas-- alo largo de su vida de adulto. Las cartas coleccionadas aquí incluyen un ampliorango, de cartas a sus padres durante su viaje en motocicleta a la extensivacarta a Fidel luego del éxito de la revolución cubana a comienzos de 1959, de lomás personal a lo intensamente político, revelando a alguien que no soloahondaba a través del pensamiento en todo lo que encontraba, pero para quienel proceso de transformación social fue un compañero constante desde sujuventud hasta poco antes de su muerte. Sus cartas nos dan al Che hijo, amigo,amante, guerrillero, líder político, filósofo y poeta. En estás cartas el Che esjuguetón, gracioso, a veces sarcástico y profundamente cariñoso. Su vida fuecorta, y estos veinte años, desde los 19 hasta días antes de su muerte,muestran que también fue increíblemente valiosa e intensa.Su hija Aleida Guevara, también doctora como su padre, escribe en el prólogo,"Cuando escribes un discurso, prestas atención al lenguaje, la puntuación ydemás. Pero cuando escribes una carta a un amigo o a un miembro de tufamilia, no te preocupan esas cosas. Eres tú quién habla, en tu voz autentica.Por eso me gustan estas cartas; muestran quien era realmente el Che y cómopensaba. Este es el verdadero testimonio político de mi padre."
Tea And The Queen?: Fundamental British Values, Schools and Citizenship
by Carol VincentThe Government has decided that ‘British values’ are democracy, the rule of law, individual liberty, and mutual respect and tolerance of those with different faiths. Since 2014, teachers have been required to promote them in schools to all pupils. What are the implications of this for teachers, pupils, and the rest of us? Discussing a broad mix of issues – citizenship, diversity, social class, ethnicity, religion, counter-extremism, affect, and community cohesion - this book discusses the political, social and cultural contexts. Drawing on observations of teaching, as well as teachers’ views, it analyses how teachers make sense of their mandatory promotion, and what ideas of citizenship and identity they offer to their pupils.
Tea Party Patriots: The Second American Revolution
by Mark Meckler Jenny Beth MartinThe definitive history of one of the most radical, revolutionary movements the country has ever seen, from those who started it allIn 2009, an unemployed mother of two and a politically inexperienced northern California attorney met on a conference call that would end up starting one of the largest grassroots political organizations in American history, the Tea Party Patriots. Fueled by the fires of passion and patriotism, Mark Meckler and Jenny Beth Martin have become the faces of the most powerful political movement in the country, empowering their more than twenty million members by using both high-tech advances and the time-tested American tradition of rallying in public. Promoting the basic principles of the Tea Party Movement—free market, limited government, and fiscal responsiblity—the Tea Party Patriots have become the largest tea party organization in the world. With unparalleled access to the inner workings of the movement, Meckler and Martin hope to explain how the Tea Party came to be, what it is and is not, and perhaps most important, provide the first comprehensive, forward-looking document outlining a plan to restore America to its prior greatness. Never before has there been such an audience for this material. Americans of all political stripes have been waiting for a thorough and informative account of this movement. Straight from the co-founders themselves, Tea Party Patriots promises to be the definitive source for a political revolution.
Tea Party Women: Mama Grizzlies, Grassroots Leaders, and the Changing Face of the American Right
by Melissa DeckmanExamines the significant role of women in the conservative movementNotable for its radical conservative views, the Tea Party is progressive in one way that much of mainstream US politics is not: it has among its most vocal members not spokesmen but spokeswomen. Michelle Bachmann, Sarah Palin, Governor Nikki Haley, US Representative Cathy McMorris Rodgers, and many others are all prominent figureheads for the fiery and prominent political movement. Many major Tea Party organizations, such as the Tea Party Patriots, are led by women and women have been instrumental in founding new right wing organizations for women, such as Smart Girl Politics, with ties to the movement. In Tea Party Women, Melissa Deckman explores the role of women in creating and leading the movement and the greater significance of women’s involvement in the Tea Party for our understanding of female political leadership and the future of women in the American Right. Through national-level public opinion data, observation at Tea Party rallies, and interviews with female Tea Party leaders, Deckman demonstrates that many Tea Party women find the grassroots, decentralized nature of the movement to be more inclusive for them than mainstream Republican politics. She lays out the ways in which these women gain traction by recasting conservative political issues such as the deficit and gun control as issues affecting families, and how they rely on traditional gender roles as mothers and homemakers to underscore their particular expertise in understanding these issues. Furthermore, she examines how many Tea Party women claim to write off traditional feminist issues like reproductive rights and gender discrimination as distracting from the real issues affecting women, such as economic policies, and how some even reclaim the mantel of ‘feminism’ as signifying freedom and independence from government overreach—tactics that have over time been adopted by mainstream Republicans. Whether the Tea Party terrifies or fascinates you, Tea Party Women provides a behind-the-scenes look at the women behind an enduring and influential faction in American politics.
Tea Time with Terrorists: A Motorcycle Journey into the Heart of Sri Lanka's Civil War
by Mark Stephen MeadowsArmed with a map, a motorcycle, an infectious sense of humor, and a dim understanding of Sri Lanka's war, author, artist, and adventurer Mark Stephen Meadows arrives in the country intending to have, as it were, afternoon tea with terrorists. Figuring that the first step to solving a problem is understanding it, he journeys north into the war zone, interviewing terrorists, generals, and heroin dealers along the way.He discovers an island of beauty and abundance ground down by three decades of war. As he travels north through Colombo, Kandy, and the damaged city of Jaffna, Meadows gives his riveting take on the war. Known for child conscription and drawn-out torture methods, he explains, the Tamil Tigers also invented suicide bombing and were the first to lace together terrorists and financiers into international networks of militant uprising.In Sri Lanka, Meadows discovers a deep view into an ancient culture. Along the way, he learns to trap an elephant, weave rope from coconut husks, and cast out devils, and he actually has tea with a few terrorists. This is the inspiring story of his journey and an enlightening meditation on the interconnectedness of globalization, the media, and modern terrorism.
Tea with the Queen (Xist Children's Books)
by Chrissi Hart Stephen MacquignonCharlie the mouse and his grandparents are in for the royal ride of their lives—when they take a goose flight to Buckingham Palace! When mice turn 100 years old (in mouse-years, of course) they get to visit the Queen of England. When Charlie journeys across the countryside for his grandmother&’s visit, he discovers that even little creatures can have big adventures.
Tea: Consumption, Politics, and Revolution, 1773–1776
by James R. FichterIn Tea, James R. Fichter reveals that despite the so-called Boston Tea Party in 1773, two large shipments of tea from the East India Company survived and were ultimately drunk in North America. Their survival shaped the politics of the years ahead, impeded efforts to reimburse the company for the tea lost in Boston Harbor, and hinted at the enduring potency of consumerism in revolutionary politics.Tea protests were widespread in 1774, but so were tea advertisements and tea sales, Fichter argues. The protests were noisy and sometimes misleading performances, not clear signs that tea consumption was unpopular. Revolutionaries vilified tea in their propaganda and prohibited the importation and consumption of tea and British goods. Yet merchant ledgers reveal these goods were still widely sold and consumed in 1775. Colonists supported Patriots more than they abided by non-consumption. When Congress ended its prohibition against tea in 1776, it reasoned that the ban was too widely violated to enforce. War was a more effective means than boycott for resisting Parliament, after all, and as rebel arms advanced, Patriots seized tea and other goods Britons left behind. By 1776, protesters sought tea and, objecting to its high price, redistributed rather than destroyed it. Yet as Fichter demonstrates in Tea, by then the commodity was not a symbol of the British state, but of American consumerism.
Teach Truth to Power: How to Engage in Education Policy
by David R. GarciaHow academics and researchers can influence education policy: putting research in a policy context, finding unexpected allies, interacting with politicians, and more. Scholarly books and journal articles routinely close with policy recommendations. Yet these recommendations rarely reach politicians. How can academics engage more effectively in the policy process? In Teach Truth to Power, David Garcia offers a how-to guide for scholars and researchers who want to influence education policy, explaining strategies for putting research in a policy context, getting &“in the room&” where policy happens, finding unexpected allies, interacting with politicians, and more. Countering conventional wisdom about research utilization (also referred to as knowledge mobilization), Garcia explains that engaging in education policy is not a science, it is a craft—a combination of acquired knowledge and intuition that must be learned through practice. Engaging in policy is an interpersonal process; academics who hope to influence policy have to get face-to-face with the politicians who create policy. Garcia&’s experience as trusted insider, researcher, and political candidate make him uniquely qualified to offer a roadmap that connects research to policy. He explains that academics can leverage their content expertise to build relationships with politicians (even before they are politicians); demonstrates the effectiveness of the research one-pager; and shows how academics can teach politicians to be champions of research.
Teach Yourself Marx
by Gill HandsUnderstand Marx inside and out. Groundbreaking and far-reaching as they are, the theories and ideas of Karl Marx are often confusing. Teach Yourself Marx, however, makes clear sense of them all, providing you with easy-to-understand explanations of Marx's views on philosophy, materialism, economics, revolution, and the class struggle. You will be up to speed on the father of communism's ideas and influence in no time at all.