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Author: Joel Slemrod Publisher: MIT Press ISBN: 0262319012 Category : Business & Economics Languages : en Pages : 235
Book Description
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author: Joel Slemrod Publisher: MIT Press ISBN: 0262319012 Category : Business & Economics Languages : en Pages : 235
Book Description
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author: Sion Wyn Publisher: ISBN: 9781931879613 Category : Computer systems Languages : en Pages : 0
Book Description
GAMP 5 provides pragmatic and practical industry guidance to achieve compliant computerized systems fit for intended use in an efficient and effective manner. This technical document describes a flexible risk-based approach to compliant GxP regulated computerized systems, based on scalable specification and verification. It points to the future of computer systems compliance by centering on principles behind major industry developments such as PQLI; ICH Q8, Q9, Q10; and ASTM E2500. This revolutionary Guide addresses the entire lifecycle of an automated system and its applicability to a wide range of information systems, lab equipment, integrated manufacturing systems, and IT infrastructures. It contains new information on outsourcing, electronic batch recording, end user applications (such as spreadsheets and small database applications), and patch management.
Author: Agency for Healthcare Research and Quality/AHRQ Publisher: Government Printing Office ISBN: 1587634333 Category : Medical Languages : en Pages : 385
Book Description
This User’s Guide is intended to support the design, implementation, analysis, interpretation, and quality evaluation of registries created to increase understanding of patient outcomes. For the purposes of this guide, a patient registry is an organized system that uses observational study methods to collect uniform data (clinical and other) to evaluate specified outcomes for a population defined by a particular disease, condition, or exposure, and that serves one or more predetermined scientific, clinical, or policy purposes. A registry database is a file (or files) derived from the registry. Although registries can serve many purposes, this guide focuses on registries created for one or more of the following purposes: to describe the natural history of disease, to determine clinical effectiveness or cost-effectiveness of health care products and services, to measure or monitor safety and harm, and/or to measure quality of care. Registries are classified according to how their populations are defined. For example, product registries include patients who have been exposed to biopharmaceutical products or medical devices. Health services registries consist of patients who have had a common procedure, clinical encounter, or hospitalization. Disease or condition registries are defined by patients having the same diagnosis, such as cystic fibrosis or heart failure. The User’s Guide was created by researchers affiliated with AHRQ’s Effective Health Care Program, particularly those who participated in AHRQ’s DEcIDE (Developing Evidence to Inform Decisions About Effectiveness) program. Chapters were subject to multiple internal and external independent reviews.
Author: Emmanuelle Auriol Publisher: Cambridge University Press ISBN: 1108996329 Category : Business & Economics Languages : en Pages : 455
Book Description
Regulation is one of the tools used by governments to control monopolistic behaviour in the provision of public services such as electricity, transport or water. Technological and financial innovations have changed these public services markets since the 1990s, bringing new regulatory challenges, including technological and financial ones. This book demonstrates that basic regulatory theory and tools can address these new challenges, in addition to more traditional regulatory issues, both in developed and developing economies. The theory covered in the book is robust enough to guide regulators in multiple contexts, including those resulting from the effects of financial or political constraints, evolving market structures or the need to adapt to institutional weaknesses, climate change and poverty concerns that demand regulatory intervention. A bridge between theory and an evolving global practice, this book mobilizes the lessons of the past to analyse the future of economic regulation.
Author: Brian L. Strom Publisher: John Wiley & Sons ISBN: 1119413419 Category : Medical Languages : en Pages : 1220
Book Description
This classic, field-defining textbook, now in its sixth edition, provides the most comprehensive guidance available for anyone needing up-to-date information in pharmacoepidemiology. This edition has been fully revised and updated throughout and continues to provide a rounded view on all perspectives from academia, industry and regulatory bodies, addressing data sources, applications and methodologies with great clarity.
Author: Peter Bernus Publisher: Springer ISBN: 0387297669 Category : Business & Economics Languages : en Pages : 452
Book Description
Enterprise Architects, in their endeavor to achieve Enterprise Integration, have limited guidance on how best to use Enterprise Models and Modeling Tools to support their practice. It is widely recognized that the practice of engineering enterprises needs a number of models, but how to maintain the relation between these models with ease is still a problem. Model interoperability is an issue on multiople counts: - How to interchange models between enterprise modeling tools? - How to maintain the interdependencies between models - whether they describe the enterprise on the same level (but from different points of view), or from the same point of view (but on different levels of abstraction and granularity)? - How to maintain a coherent and evolving set of enterprise models in support onf continuous change processes? - How to use and reuse enterprise models as a knowledge resource? The answers to these questions are of great importance to anyone who is implementing ISO9001:2000 requirements, whether through using enterprise architecture practice or not - although it can be argued that a well executed architecture practice should satisfy ISO9001 without additional effort. This volume attacks the problem on three fronts: 1. Authors working in international standardisation and tool development as well as in enterprise modeling research present the latest developments in semantic integration; 2. Authors who are practitioners of, or conducting active research in, enterprise architecting methodologies give an account on the latest developments and strategic directions in architecture frameworks and methodologies; 3. Authors who use or develop information integration infrastructures present best practice and future trends of this aspect of enterprise integration. Chapters of this book include contributions to the International Conference on Enterprise Integration and Modelling Technology (ICEIMT'04), and those presented at the Design of Information Infrastructure Systems for Manufacturing (DIISM'04) Workshop. While DIISM is traditionally oriented at supporting manufacturing practice, the results have a far greater domain of applicability.
Author: Koumpis, Adamantios Publisher: IGI Global ISBN: 1466601655 Category : Business & Economics Languages : en Pages : 325
Book Description
"This book provides the conceptual and methodological foundations that reflect interdisciplinary concerns regarding research in management information systems, investigating the future of management information systems by means of analyzing a variety of MIS and service-related concepts in a wide range of disciplines"--Provided by publisher.
Author: Joel Slemrod
Author: Joel Slemrod
Author: Sion Wyn
Author: Agency for Healthcare Research and Quality/AHRQ
Author: 
Author: Emmanuelle Auriol
Author: Biren Prasad
Author: Brian L. Strom
Author: 
Author: Peter Bernus
Author: Koumpis, Adamantios