Imposing Standards

Imposing Standards PDF Author: Martin Hearson
Publisher: Cornell University Press
ISBN: 1501755994
Category : Business & Economics
Languages : en
Pages : 162

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Book Description
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

Imposing Standards

Imposing Standards PDF Author: Martin Hearson
Publisher: Cornell University Press
ISBN: 1501755994
Category : Business & Economics
Languages : en
Pages : 162

Get Book Here

Book Description
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

Cornell University Announcements

Cornell University Announcements PDF Author: Cornell University
Publisher:
ISBN:
Category :
Languages : en
Pages : 88

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Book Description


Mixed Messages

Mixed Messages PDF Author: Kathryn E. Graber
Publisher: Cornell University Press
ISBN: 1501750526
Category : Social Science
Languages : en
Pages : 384

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Book Description
Focusing on language and media in Asian Russia, particularly in Buryat territories, Mixed Messages engages debates about the role of minority media in society, alternative visions of modernity, and the impact of media on everyday language use. Graber demonstrates that language and the production, circulation, and consumption of media are practices by which residents of the region perform and negotiate competing possible identities. What languages should be used in newspapers, magazines, or radio and television broadcasts? Who should produce them? What kinds of publics are and are not possible through media? How exactly do discourses move into, out of, and through the media to affect everyday social practices? Mixed Messages addresses these questions through a rich ethnography of the Russian Federation's Buryat territories, a multilingual and multiethnic region on the Mongolian border with a complex relationship to both Europe and Asia. Mixed Messages shows that belonging in Asian Russia is a dynamic process that one cannot capture analytically by using straightforward categories of ethnolinguistic identity.

Divided Allies

Divided Allies PDF Author: Thomas K. Robb
Publisher: Cornell University Press
ISBN: 1501741861
Category : History
Languages : en
Pages : 285

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Book Description
By directly challenging existing accounts of post-World War II relations among the United States of America, the United Kingdom, Australia, and New Zealand, Divided Allies is a significant contribution to transnational and diplomatic history. At its heart, Divided Allies examines why strategic cooperation among these closely allied Western powers in the Asia-Pacific region was limited during the early Cold War. Thomas K. Robb and David James Gill probe the difficulties of security cooperation as the leadership of these four states balanced intramural competition with the need to develop a common strategy against the Soviet Union and the new communist power, the People's Republic of China. Robb and Gill expose contention and disorganization among non-communist allies in the early phase of containment strategy in Asia-Pacific. In particular, the authors note the significance of economic, racial, and cultural elements to planning for regional security and they highlight how these domestic matters resulted in international disorganization. Divided Allies shows that, amidst these contentious relations, the antipodean powers Australia and New Zealand occupied an important role in the region and successfully utilized quadrilateral diplomacy to advance their own national interests, such as the crafting of the 1951 ANZUS collective security treaty. As fractious as were allied relations in the early days of NATO, Robb and Gill demonstrate that the post-World War II Asia-Pacific was as contentious, and that Britain and the commonwealth nations were necessary partners in the development of early global Cold War strategy.

How to Prevent Coups d'État

How to Prevent Coups d'État PDF Author: Erica De Bruin
Publisher: Cornell University Press
ISBN: 1501751921
Category : Political Science
Languages : en
Pages : 147

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Book Description
In this lively and provocative book, Erica De Bruin looks at the threats that rulers face from their own armed forces. Can they make their regimes impervious to coups? How to Prevent Coups d'État shows that how leaders organize their coercive institutions has a profound effect on the survival of their regimes. When rulers use presidential guards, militarized police, and militia to counterbalance the regular military, efforts to oust them from power via coups d'état are less likely to succeed. Even as counterbalancing helps to prevent successful interventions, however, the resentment that it generates within the regular military can provoke new coup attempts. And because counterbalancing changes how soldiers and police perceive the costs and benefits of a successful overthrow, it can create incentives for protracted fighting that result in the escalation of a coup into full-blown civil war. Drawing on an original dataset of state security forces in 110 countries over a span of fifty years, as well as case studies of coup attempts in Asia, Africa, Latin America, and the Middle East, De Bruin sheds light on how counterbalancing affects regime survival. Understanding the dynamics of counterbalancing, she shows, can help analysts predict when coups will occur, whether they will succeed, and how violent they are likely to be. The arguments and evidence in this book suggest that while counterbalancing may prevent successful coups, it is a risky strategy to pursue—and one that may weaken regimes in the long term.

A Culture of Fact

A Culture of Fact PDF Author: Barbara J. Shapiro
Publisher: Cornell University Press
ISBN: 9780801488498
Category : Curiosities and wonders
Languages : en
Pages : 300

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Book Description
Shapiro traces the genesis of the fact, a modern concept that originated not in natural science but in legal discourse. She follows the concept's evolution and diffusion across a variety of disciplines in early modern England.

Consumed

Consumed PDF Author: Aja Barber
Publisher: Balance
ISBN: 1538709856
Category : Self-Help
Languages : en
Pages : 259

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Book Description
A call to action for consumers everywhere, Consumed asks us to look at how and why we buy what we buy, how it's created, who it benefits, and how we can solve the problems created by a wasteful system. We live in a world of stuff. We dispose of most of it in as little as six months after we receive it. The byproducts of our quest to consume are creating an environmental crisis. Aja Barber wants to change this--and you can, too. In Consumed, Barber calls for change within an industry that regularly overreaches with abandon, creating real imbalances in the environment and the lives of those who do the work—often in unsafe conditions for very low pay—and the billionaires who receive the most profit. A story told in two parts, Barber exposes the endemic injustices in our consumer industries and the uncomfortable history of the textile industry, one which brokered slavery, racism, and today’s wealth inequality. Once the layers are peeled back, Barber invites you to participate in unlearning, to understand the truth behind why we consume in the way that we do, to confront the uncomfortable feeling that we are never quite enough and why we fill that void with consumption rather than compassion. Barber challenges us to challenge the system and our role in it. The less you buy into the consumer culture, the more power you have. Consumed will teach you how to be a citizen and not a consumer.

Our Changing Menu

Our Changing Menu PDF Author: Michael P. Hoffmann
Publisher: Cornell University Press
ISBN: 1501754637
Category : Science
Languages : en
Pages : 173

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Book Description
Our Changing Menu unpacks the increasingly complex relationships between food and climate change. Whether you're a chef, baker, distiller, restaurateur, or someone who simply enjoys a good pizza or drink, it's time to come to terms with how climate change is affecting our diverse and interwoven food system. Michael P. Hoffmann, Carrie Koplinka-Loehr, and Danielle L. Eiseman offer an eye-opening journey through a complete menu of before-dinner drinks and salads; main courses and sides; and coffee and dessert. Along the way they examine the escalating changes occurring to the flavors of spices and teas, the yields of wheat, the vitamins in rice, and the price of vanilla. Their story is rounded out with a primer on the global food system, the causes and impacts of climate change, and what we can all do. Our Changing Menu is a celebration of food and a call to action—encouraging readers to join with others from the common ground of food to help tackle the greatest challenge of our time.

Handbook of Bird Biology

Handbook of Bird Biology PDF Author: Irby J. Lovette
Publisher: John Wiley & Sons
ISBN: 1118291042
Category : Science
Languages : en
Pages : 733

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Book Description
Selected by Forbes.com as one of the 12 best books about birds and birding in 2016 This much-anticipated third edition of the Handbook of Bird Biology is an essential and comprehensive resource for everyone interested in learning more about birds, from casual bird watchers to formal students of ornithology. Wherever you study birds your enjoyment will be enhanced by a better understanding of the incredible diversity of avian lifestyles. Arising from the renowned Cornell Lab of Ornithology and authored by a team of experts from around the world, the Handbook covers all aspects of avian diversity, behaviour, ecology, evolution, physiology, and conservation. Using examples drawn from birds found in every corner of the globe, it explores and distills the many scientific discoveries that have made birds one of our best known - and best loved - parts of the natural world. This edition has been completely revised and is presented with more than 800 full color images. It provides readers with a tool for life-long learning about birds and is suitable for bird watchers and ornithology students, as well as for ecologists, conservationists, and resource managers who work with birds. The Handbook of Bird Biology is the companion volume to the Cornell Lab's renowned distance learning course, www.birds.cornell.edu/courses/home/homestudy/.

President's Report

President's Report PDF Author: Cornell University
Publisher:
ISBN:
Category :
Languages : en
Pages : 1018

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Book Description