Author: Karen B. Brown Publisher: Springer Science & Business Media ISBN: 9400723415 Category : Law Languages : en Pages : 387
Book Description
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Author: Purva H. Rawal Publisher: Bloomsbury Publishing USA ISBN: Category : Health & Fitness Languages : en Pages : 160
Book Description
This is the first reference book to provide a detailed assessment of the Affordable Care Act, explaining the realities and myths surrounding one of the most divisive political struggles in recent U.S. history. The Affordable Care Act—also known as Obamacare—is one of the most controversial and politicized topics in the United States today. This timely book examines prominent claims about the legislation's drafting, debate, passage, and implementation, and discerns what is true and false about the law. Each of the text's eight chapters delves into the common beliefs, misinterpretations, and myths surrounding the act, tracing the history of the assertion and supporting or challenging its veracity through nonpartisan research and analyses. Chapters begin with an objective look at the claim's origins—with a brief focus on the person or group that conceived it and why—then set about clarifying or debunking it using evidence from research studies and reports from authoritative sources. Entries feature primary documents, a further reading section, and tables and graphs. Topics include the impact on health care costs for families, states, and the federal government; the effect of the Affordable Care Act on employer-sponsored insurance; and the role of health status on coverage under the Affordable Care Act.
Author: Jennie Jacobs Kronenfeld Publisher: SAGE Publications ISBN: 1483306062 Category : Political Science Languages : en Pages : 1023
Book Description
This issues-based reference work (available in both print and electronic formats) shines a spotlight on health care policy and practice in the United States. Impassioned debates about the best solutions to health care in America have perennially erupted among politicians, scholars of public policy, medical professionals, and the general public. The fight over the Health Care Reform Act of 2010 brought to light a multitude of fears, challenges, obstacles, and passions that often had the effect of complicating rather than clarifying the debate. The discourse has never been more heated. The complex issues that animate the health care debate have forced the American public to grapple with the exigencies of the present system with regard to economic, fiscal, and monetary policy, especially as they relate to philosophical, often ideologically driven approaches to the problem. Americans have also had to examine their ideas about the relationship of the individual to and interaction with the state and the varied social and cultural beliefs about what an American solution to the problem of health care looks like. In light of the need to keep students, researchers, and other interested readers informed and up-to-date on the issues surrounding health care in the U.S., this volume uses introductory essays followed by point/counterpoint articles to explore prominent and perennially important debates, providing readers with views on multiple sides of this complex issue. Features & Benefits: The volume is divided into three sections, each with its own Section Editor: Quality of Care Debates (Dr. Jennie Kronenfeld), Economic & Fiscal Debates (Dr. Mark Zezza), and Political, Philosophical, & Legal Debates (Prof. Wendy Parmet). Sections open with a Preface by the Section Editor to introduce the broad theme at hand and provide historical underpinnings. Each Section holds 12 chapters addressing varied aspects of the broad theme of the section. Chapters open with an objective, lead-in piece (or "headnote") followed by a point article and a counterpoint article. All pieces (headnote, point article, counterpoint article) are signed. For each chapter, students are referred to further readings, data sources, and other resources as a jumping-off spot for further research and more in-depth exploration. Finally, the volume concludes with a comprehensive index, and the electronic version of the book includes search-and-browse features, as well as the ability to link to further readings cited within chapters should they be available to the library in electronic format.
Author: Herman Royer Professor of Political Economy David H Romer Publisher: Brookings Institution Press ISBN: 0815723717 Category : Business & Economics Languages : en Pages : 425
Book Description
"Brookings Papers on Economic Activity" (BPEA) provides academic and business economists, government officials, and members of the financial and business communities with timely research on current economic issues. Contents include - Recessions and the Costs of Job Loss Steve Davis (University of Chicago) and Til von Wachter (Columbia University) - What Do Small Businesses Do? Erik Hurst and Benjamin Wild Pugsley (University of Chicago) - Unemployment Insurance and Job Search in the Great Recession Jesse Rothstein (University of California-Berkeley) - The Effects of Quantitative Easing on Interest Rates: Channels and Implications for Policy Arvind Krishnamurthy and Annette Vissing-Jorgenson (Northwestern University) - Practical Monetary Policy: Examples from Sweden and the United States Lars E. O. Svensson (Sveriges Riksbank) - The Labor Market in the Great Recession--An Update to September 2011 Michael. W. L. Elsby (University of Edinburgh), Bart Hobijn (Federal Reserve Bank of San Francisco), Ay egul ahin (Federal Reserve Bank of New York), and Robert B. Valletta (Federal Reserve Bank of San Francisco) - The Income- and Expenditure-Side Estimates of U.S. Output Growth--An Update to 2011Q2 Jeremy J. Nalewaik (Board of Governors of the Federal Reserve System)"
Author: United States. Congress. House. Committee on Appropriations. Subcommittee on Financial Services and General Government Publisher: ISBN: Category : Administrative agencies Languages : en Pages : 456
Author: Eileen E. Morrison Publisher: Jones & Bartlett Publishers ISBN: 1449649459 Category : Business & Economics Languages : en Pages : 456
Book Description
New Edition Available 5/1/2013 Building on the wisdom and forward thinking of authors John Monagle and David Thomasa, this thorough revision of Health Care Ethics: Critical Issues for the 21st Century brings the reader up-to-date on the most important issues in biomedical ethics today.
Author: Zoltán J. Ács Publisher: MIT Press ISBN: 9780262011136 Category : Business & Economics Languages : en Pages : 234
Book Description
Utilizing a unique data set, Zoltan Acs and David Audretsch provide a rich empirical analysis of the increased importance of small firms in generating technological innovations and their growing contribution to the U.S. economy. They identify the contributions made by both small and large firms to the innovative process and the manner in which market structure, and the firm-size distribution in particular, responds to technological change. The authors' analysis relies on traditional theories of industrial organization and tests existing hypotheses, many of them previously untested due to data constraints. Innovation and Small Firms brings together two large data bases recently released by the U. S. Small Business Administration - one directly measuring innovative activity for large and small firms, the other providing a detailed census of economic activity for all manufacturing firms and plants across a broad spectrum of industries. Acs and Audretsch describe and evaluate the data bases in the context of the literature on innovation, market structure, and firm size. They present their findings on the presence of small firms, small-firm entry in manufacturing, small-firm growth and flexible technology, and mobility and firm size. They compare static and dynamic measures of small-firm viability and address the relationships between R&D, innovation, and productivity, and analyze the interaction between technological regimes and the role of government in innovation.
Author: Barbara Sinclair Publisher: CQ Press ISBN: 1506322859 Category : Political Science Languages : en Pages : 330
Book Description
Most major measures wind their way through the contemporary Congress in what Barbara Sinclair has dubbed “unorthodox lawmaking.” In this much-anticipated Fifth Edition of Unorthodox Lawmaking, Sinclair explores the full range of special procedures and processes that make up Congress’s work, as well as the reasons these unconventional routes evolved. The author introduces students to the intricacies of Congress and provides the tools to assess the relative successes and limitations of the institution. This dramatically updated revision incorporates a wealth of new cases and examples to illustrate the changes occurring in congressional process. Two entirely new case study chapters—on the 2013 government shutdown and the 2015 reauthorization of the Patriot Act—highlight Sinclair’s fresh analysis and the book is now introduced by a new foreword from noted scholar and teacher, Bruce I. Oppenheimer, reflecting on this book and Barbara Sinclair’s significant mark on the study of Congress.
Author: Karen B. Brown
Author: United States. Congress. House. Committee on Small Business
Author: Purva H. Rawal
Author: Jennie Jacobs Kronenfeld
Author: Herman Royer Professor of Political Economy David H Romer
Author: United States. Congress. House. Committee on Appropriations. Subcommittee on Financial Services and General Government
Author: 
Author: Eileen E. Morrison
Author: Zoltán J. Ács
Author: Barbara Sinclair