The fi fth edition was published in 2016, nearly four years ago. There have been few fundamental changes to the tax legislation relating to reorganisations and reconstructions in that period, but there have been four Finance Acts, tax devolution to Wales and Northern Ireland, LBTT developments in Scotland, and a number of new decided cases. We have also added new material on taxadvantaged …
Principles of Taxation for Business and Investment Planning is a unique approach to the subject of taxation. This text is designed for use in introductory tax courses included in either undergraduate or graduate business programs. Its objective is to teach students to recognize the major tax issues inherent in business and financial transactions. The text focuses on fundamental concepts, t…
South-Western Federal Taxation (SWFT) is the most trusted and best-selling series in college taxation. We are focused exclusively on providing the most useful, comprehensive, and up-to-date tax texts, online study aids, tax preparation tools, and research tools to help instructors and students succeed in their tax courses and beyond.
Emphasizing a hands-on approach to tax education, every concept introduced in Fundamentals of Taxation includes meaningful exercises that allow students to reinforce what they are learning. This book is designed to not only expose beginning tax students to tax law, but to also teach the practical intricacies involved in the preparation of a tax return
The produce of the earth—all that is derived from its surface by the united application of labour, machinery, and capital, is divided among three classes of the community; namely, the proprietor of the land, the owner of the stock or capital necessary for its cultivation, and the labourers by whose industry it is cultivated. But in different stages of society, the proportions of the who…
The last few years have seen a lot of activity within the Nordic mining industry. New mines have opened, but there have also been cases of bank- ruptcies. Heightened activity has in turn led to discussions on the role of legislation and taxation in ensuring that mining contributes to sustainable development. At the same time, a number of voluntary sustainability initi- atives have appeared…
Poverty and achieve sustainable and inclusive growth and development.3 In 2002 representatives from 109 countries assembled under UN auspices in Monterrey, Mexico, to address the challenges of financing achievement of the MDGs adopted just two years before. Acknowledging that there would be a dramatic shortfall in resources required to achieve MDGs, the resulting Monterrey Consensus set ou…
From the amount of bad academic economics that is published, I had until recently concluded that no good piece of work would have difficulty in reaching the public. So I was somewhat alarmed to discover myself, as one of the managing editors of the Journal of Development Studies, with many more good contributions awaiting publication than could be published given the present size and freq…
Focus This text is designed for a one-semester introductory tax course at either the undergraduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach.
Setiap cabang hukum internasional memiliki ketentuan-ketentuan dan prinsip-prinsipnya sendiri, juga tidak terkecuali hukum udara dan ruang angkasa (Air and Outer Space Law). Kedua cabang hukum itu masing-masing merupakan suatu sistem hukum yang independen. Namun demikian, ada kemungkinan untuk melihat suatu hubungan tertentu, suatu pertautan kekerabatan tertentu, di antara keduanya. Sebagaimana…
As this monograph demonstrates, “admiralty and maritime law” covers a broad range of subjects. This field of law has its own rules relating to jurisdiction and procedure. Classically, maritime law was a species of commercial law, and in many countries it is still treated as such.
Law enforcement officials must be highly skilled in the use of investigative tools and knowledgeable of the intricacies of the law. One error in judgment during initial contact with a suspect can, and often does, impede the investigation. For example, an illegal search or unauthorized questioning may so contaminate the evidence obtained that it will not be admitted into evidence in court. Such …
What was once a fringe currency only used by a dark corner of the web… is now the fastest growing financial asset on Earth. And this is just the beginning… You see, we are still in just the 3nd inning of Crypto as a financial entity. So while no financial vehicle is making people rich as quickly as Cryptocurrency… Less than 8% of Americans and 3% of the worldwide population owns …
A political community not founded on violence has probably never existed. In the beginning was violence and then appeared the word that ensured the order emerged from the original breach.
Buku klasik ini dianotasi untuk memperbarui kebijaksanaan Graham yang tak lekang oleh waktu untuk kondisi pasar saat ini. Penasihat investasi terbesar abad kedua puluh, Benjamin Graham, mengajar dan menginspirasi orang-orang di seluruh dunia. Filosofi Graham tentang "investasi nilai" yang telah berhasil melindungi investor dari kesalahan substansial dan mengajarkan mereka bagaimana caranya untu…
THIS series of essays will explore some of the philo- sophical roots and branches of public finance. We begin where analyses of taxation usually begin—that is, with a search for some principle, or rule, or scale of values that will serve as a touchstone to judge proposed patterns for the distribution of taxes. We shall find that an individu- al's philosophy of equality and inequality mu…
In a place at La Mancha El Quijote decided to go out as a knight-errant in search of adventure. In one of his escapades El Quijote met Master Pedro and his divining past-things ape. Master Pedro was a famous puppet-showman, exhibiting a show of the release of Melisendra and thus, for the very first time in our history, he linked marketing and technology. The Master Pedro’s show was mainly …
Nearly a century after Joseph Schumpeter’s classic essay on ‘The Crisis of the Tax State’ and almost twenty-five years after Douglass C. North and Barry Weingast’s seminal ‘Constitutions and Commitment’ article which set out what is now known as the ‘credible commitment’ thesis, historians and economists alike remain divided over the extent to which the ‘Glorious Revoluti…
Impact investing is a dynamic field that has been recently been discussed as a supplemental funding source for addressing societal problems. The topic has generated significant interest and is presumed to achieve significant growth rates for the coming years. This book provides a refreshed yet comprehensive overview about the market, financial instruments and the associated impact assessment. S…
Buku yang berjudul Ilmu Komunikasi ini hadir sebagai bagian dari upaya untuk menambah khazanah, diskusi Ilmu Komunikasi. Akan tetapi pada akhirnya kami mengakui bahwa tulisan ini terdapat beberapa kekurangan dan jauh dari kata sempurna, karena sejatinya kesempurnaan hanyalah milik tuhan semata. Maka dari itu, kami dengan senang hati secara terbuka untuk menerima berbagai kritik dan saran d…
This report releases findings of a study on the taxation of small and medium-size enterprises (SMEs) carried out jointly by Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the OECD Committee on Fiscal Affairs, and the Working Party on SMEs and Entrepreneurship of the OECD Committee on Industry, Innovation and Entrepreneurship. Aside from interest in revisiting an important …
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topi…
To make close contact with current macroeconomic events. What makes macroeconomics exciting is the light it sheds on what is happening around the world, from the major economic crisis which has engulfed the world since 2008, to monetary policy in the United States, to the problems of the Euro area, to growth in China. These events—and many more—are described in the book, not in footno…
The purpose of this publication is to provide ready-to-use case studies to accom- pany current academic textbooks and field training materials used by students and professionals studying, teaching, and working in the field of Applied Behavior Analysis (ABA). Through 50 case studies, learners are provided opportunities to apply ABA principles, processes, and practices to a range of scenari…
This volume is the outcome of a conference held at New York Universi- ty’s Institute for the Study of the Ancient World (ISAW) on September 30 and October 1, 2016. The conference was entitled “The Mechanics of Extraction: Comparing Principles of Taxation and Tax Compli- ance in the Ancient World.” It was made possible by the generous support of ISAW, the NYU Center for Humaniti…
How states develop the capacity to tax is a question of fundamental importance to political science, legal theory, economics, sociology, and history. Increasingly, scholars believe that China's relative economic decline in the 18th and 19th centuries was related to its weak fiscal institutions and limited revenue. This book argues that this fiscal weakness was fundamentally ideological in natur…