Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
The Encyclopedia of Taxation & Tax Policy
Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Handbook on Taxation
Author: W. Bartley Hildreth
Publisher: Routledge
ISBN: 1351564285
Category : Political Science
Languages : en
Pages : 1021
Book Description
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.
Publisher: Routledge
ISBN: 1351564285
Category : Political Science
Languages : en
Pages : 1021
Book Description
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.
How the South Joined the Gambling Nation
Author: Michael Nelson
Publisher: LSU Press
ISBN: 0807135372
Category : History
Languages : en
Pages : 280
Book Description
A national map of legalized gambling from 1963 would show one state, Nevada, with casino gambling and no states with lotteries. Today's map shows eleven commercial casino states, most of them along the Mississippi River, forty-two states with state-owned lotteries, and racetrack betting, slot-machine parlors, charitable bingo, and Native American gambling halls flourishing throughout the nation. For the past twenty years, the South has wrestled with gambling issues. In How the South Joined the Gambling Nation, Michael Nelson and John Lyman Mason examine how modern southern state governments have decided whether to adopt or prohibit casinos and lotteries. Nelson and Mason point out that although the South participated fully in past gambling eras, it is the last region to join the modern movement embracing legalized gambling. Despite the prevalence of wistful, romantic images of gambling on southern riverboats, the politically and religiously conservative ideology of the modern South makes it difficult for states to toss their chips into the pot. The authors tell the story of the arrival or rejection of legalized gambling in seven southern states -- Mississippi, Louisiana, Tennessee, South Carolina, Georgia, Arkansas, and Alabama. The authors suggest that some states chose to legalize gambling based on the examples of other nearby states, as when Mississippi casinos spurred casino legalization in Louisiana and the Georgia lottery inspired lottery campaigns in neighboring South Carolina, Alabama, and Tennessee. Also important was the influence of Democratic policy entrepreneurs, such as Zell Miller in Georgia, Don Siegelman in Alabama, and Edwin Edwards in Louisiana, who wanted to sell the idea of gambling in order to sell themselves to voters. At the same time, each state had its own idiosyncrasies, such as certain provisions of their state constitutions weighing heavily as a factor. Nelson and Mason show that the story of gambling's spread in the South exemplifies the process of state policy innovation. In exploring how southern states have weighed the moral and economic risk of legalizing gambling, especially the political controversies that surround these discussions, Nelson and Mason employ a suspenseful, fast-paced narrative that echoes the oftentimes hurried decisions made by state legislators. Although each of these seven states fought a unique battle over gambling, taken together, these case studies help tell the larger story of how the South -- sometimes reluctantly, sometimes enthusiastically -- decided to join the gambling nation.
Publisher: LSU Press
ISBN: 0807135372
Category : History
Languages : en
Pages : 280
Book Description
A national map of legalized gambling from 1963 would show one state, Nevada, with casino gambling and no states with lotteries. Today's map shows eleven commercial casino states, most of them along the Mississippi River, forty-two states with state-owned lotteries, and racetrack betting, slot-machine parlors, charitable bingo, and Native American gambling halls flourishing throughout the nation. For the past twenty years, the South has wrestled with gambling issues. In How the South Joined the Gambling Nation, Michael Nelson and John Lyman Mason examine how modern southern state governments have decided whether to adopt or prohibit casinos and lotteries. Nelson and Mason point out that although the South participated fully in past gambling eras, it is the last region to join the modern movement embracing legalized gambling. Despite the prevalence of wistful, romantic images of gambling on southern riverboats, the politically and religiously conservative ideology of the modern South makes it difficult for states to toss their chips into the pot. The authors tell the story of the arrival or rejection of legalized gambling in seven southern states -- Mississippi, Louisiana, Tennessee, South Carolina, Georgia, Arkansas, and Alabama. The authors suggest that some states chose to legalize gambling based on the examples of other nearby states, as when Mississippi casinos spurred casino legalization in Louisiana and the Georgia lottery inspired lottery campaigns in neighboring South Carolina, Alabama, and Tennessee. Also important was the influence of Democratic policy entrepreneurs, such as Zell Miller in Georgia, Don Siegelman in Alabama, and Edwin Edwards in Louisiana, who wanted to sell the idea of gambling in order to sell themselves to voters. At the same time, each state had its own idiosyncrasies, such as certain provisions of their state constitutions weighing heavily as a factor. Nelson and Mason show that the story of gambling's spread in the South exemplifies the process of state policy innovation. In exploring how southern states have weighed the moral and economic risk of legalizing gambling, especially the political controversies that surround these discussions, Nelson and Mason employ a suspenseful, fast-paced narrative that echoes the oftentimes hurried decisions made by state legislators. Although each of these seven states fought a unique battle over gambling, taken together, these case studies help tell the larger story of how the South -- sometimes reluctantly, sometimes enthusiastically -- decided to join the gambling nation.
The National Gambling Impact Study Commission: Overview
Author: National Gambling Impact and Policy Commission (U.S.)
Publisher:
ISBN:
Category : Compulsive gambling
Languages : en
Pages : 304
Book Description
Publisher:
ISBN:
Category : Compulsive gambling
Languages : en
Pages : 304
Book Description
The Economics of Sports Betting
Author: Plácido Rodríguez
Publisher: Edward Elgar Publishing
ISBN: 1785364553
Category : Business & Economics
Languages : en
Pages : 213
Book Description
This unique book delves into a number of intriguing issues and addresses several pertinent questions including, should gambling markets be privatized? Is the ‘hot hand’ hypothesis real or a myth? Are the ‘many’ smarter than the ‘few’ in estimating betting odds? How are prices set in fixed odds betting markets? The book also explores the informational efficiency of betting markets and the prevalence of corruption and illegal betting in sports.
Publisher: Edward Elgar Publishing
ISBN: 1785364553
Category : Business & Economics
Languages : en
Pages : 213
Book Description
This unique book delves into a number of intriguing issues and addresses several pertinent questions including, should gambling markets be privatized? Is the ‘hot hand’ hypothesis real or a myth? Are the ‘many’ smarter than the ‘few’ in estimating betting odds? How are prices set in fixed odds betting markets? The book also explores the informational efficiency of betting markets and the prevalence of corruption and illegal betting in sports.
Gambling
Author: John W. Weier
Publisher: Information Plus
ISBN: 9781414407548
Category : Games & Activities
Languages : en
Pages : 164
Book Description
A compilation of primary and secondary source materials, including graphs, quotes, articles, and charts, that provides information about gambling in the United States, covering supply and demand, casinos, lotteries, and sports and Internet gambling.
Publisher: Information Plus
ISBN: 9781414407548
Category : Games & Activities
Languages : en
Pages : 164
Book Description
A compilation of primary and secondary source materials, including graphs, quotes, articles, and charts, that provides information about gambling in the United States, covering supply and demand, casinos, lotteries, and sports and Internet gambling.
Government and the Transformation of the Gaming Industry
Author: Richard McGowan
Publisher: Edward Elgar Publishing
ISBN: 184376296X
Category : Social Science
Languages : en
Pages : 142
Book Description
During the 1990s the gambling industry transformed its image by referring to itself as the gaming industry . While critics of the industry scoffed at this transformation as merely a meaningless name change, it has had profound effects on the business and public policies that face the newly transformed gaming industry. The book is divided into three parts. The first part focuses on the historical and cultural forces that have shaped the new gaming industry. Emphasis is placed on the two types of games (agon games of skill, and alea games of chance). It is shown that the types of games a society embraces have a significant impact on whether gambling is permitted to enter the mainstream of the entertainment industry. The second part of the book analyzes how each segment (pari mutuel betting, lotteries and casinos) competes in the new industry. The political and social implications of gaming are the focus of the final part, which concludes with a series of recommendations that will enable the industry, public policy officials and anti gambling activists to construct policies that mitigate some of the problems associated with gambling. The book will be of particular interest to students, practitioners and scholars in public policy. It will also be pertinent to readers in economics, political science and business.
Publisher: Edward Elgar Publishing
ISBN: 184376296X
Category : Social Science
Languages : en
Pages : 142
Book Description
During the 1990s the gambling industry transformed its image by referring to itself as the gaming industry . While critics of the industry scoffed at this transformation as merely a meaningless name change, it has had profound effects on the business and public policies that face the newly transformed gaming industry. The book is divided into three parts. The first part focuses on the historical and cultural forces that have shaped the new gaming industry. Emphasis is placed on the two types of games (agon games of skill, and alea games of chance). It is shown that the types of games a society embraces have a significant impact on whether gambling is permitted to enter the mainstream of the entertainment industry. The second part of the book analyzes how each segment (pari mutuel betting, lotteries and casinos) competes in the new industry. The political and social implications of gaming are the focus of the final part, which concludes with a series of recommendations that will enable the industry, public policy officials and anti gambling activists to construct policies that mitigate some of the problems associated with gambling. The book will be of particular interest to students, practitioners and scholars in public policy. It will also be pertinent to readers in economics, political science and business.
Gambling
Author: Melissa J. Doak
Publisher: Gale Cengage
ISBN: 9781414433745
Category : Games & Activities
Languages : en
Pages : 148
Book Description
Contains facts, tables, charts, and statistics on gambling in the U.S., various aspects of gambling, and related issues, covering such topics as who gambles, commercial and Native American tribal casinos, social effects of casinos, lotteries, sports gambling, and Internet gambling.
Publisher: Gale Cengage
ISBN: 9781414433745
Category : Games & Activities
Languages : en
Pages : 148
Book Description
Contains facts, tables, charts, and statistics on gambling in the U.S., various aspects of gambling, and related issues, covering such topics as who gambles, commercial and Native American tribal casinos, social effects of casinos, lotteries, sports gambling, and Internet gambling.
The Gambling Debate
Author: Richard McGowan
Publisher: Bloomsbury Publishing USA
ISBN: 1573567426
Category : History
Languages : en
Pages : 189
Book Description
The great majority of Americans—more than 80%—say they approve of gambling, even if they themselves don't gamble. Still, deep divisions persist in our attitudes toward the gambling industry. Is it profoundly destructive, preying on human weakness and stripping its victims of their sustenance and dignity? Or is it a vehicle of the American dream—an engine of personal enrichment, enormous public revenue, and economic development? The industry's explosive growth has sharpened the debate, radically altering the gambling landscape and dramatically raising the stakes involved. Author Richard A. McGowan, a respected authority on the public-policy aspects of gambling and other sin industries, reveals the new dynamics of gambling and frames the age-old ethical and practical questions it poses. Whether benefit or bane, gambling today permeates American culture in unprecedented ways. Its newest venues—Native American tribal casinos and the Internet—are drawing in new gamblers in vast numbers and generating spectacular profits. Social, legal, and political controversies inevitably have followed. How should public policymakers approach expanded gambling? As regulator of the gambling industry, government has always been the gatekeeper. Its role and responsibilities remain central to the gambling debate, even while it stands to reap huge windfalls from the very industry it is regulating. Meanwhile, Internet gambling, more or less regulated at home, has found willing government sponsors abroad—removing an ever-larger segment of the industry from U.S. government jurisdiction and recasting the gambling debate. Using this book, citizens can: Learn the ethical and rhetorical framework of the gambling debate. The terms of the arguments advanced by advocates and opponents help explain why the gambling industry has been tolerated or encouraged by public policymakers. Weigh the risks and rewards of government-sanctioned gambling through three actual case studies, from Missouri, Massachusetts, and the Chinese island of Macao—which in 2006 surpassed Las Vegas as the gambling capital of the world. Each situation highlights particular problems and opportunities, and each is presented with discussion questions. Take an informed position: Should sports gambling be legalized? Should U.S. restrictions on Internet gambling be loosened? Should government get out of the gambling business altogether? Find out more about the many facets of the gambling debate by using the study resources provided.
Publisher: Bloomsbury Publishing USA
ISBN: 1573567426
Category : History
Languages : en
Pages : 189
Book Description
The great majority of Americans—more than 80%—say they approve of gambling, even if they themselves don't gamble. Still, deep divisions persist in our attitudes toward the gambling industry. Is it profoundly destructive, preying on human weakness and stripping its victims of their sustenance and dignity? Or is it a vehicle of the American dream—an engine of personal enrichment, enormous public revenue, and economic development? The industry's explosive growth has sharpened the debate, radically altering the gambling landscape and dramatically raising the stakes involved. Author Richard A. McGowan, a respected authority on the public-policy aspects of gambling and other sin industries, reveals the new dynamics of gambling and frames the age-old ethical and practical questions it poses. Whether benefit or bane, gambling today permeates American culture in unprecedented ways. Its newest venues—Native American tribal casinos and the Internet—are drawing in new gamblers in vast numbers and generating spectacular profits. Social, legal, and political controversies inevitably have followed. How should public policymakers approach expanded gambling? As regulator of the gambling industry, government has always been the gatekeeper. Its role and responsibilities remain central to the gambling debate, even while it stands to reap huge windfalls from the very industry it is regulating. Meanwhile, Internet gambling, more or less regulated at home, has found willing government sponsors abroad—removing an ever-larger segment of the industry from U.S. government jurisdiction and recasting the gambling debate. Using this book, citizens can: Learn the ethical and rhetorical framework of the gambling debate. The terms of the arguments advanced by advocates and opponents help explain why the gambling industry has been tolerated or encouraged by public policymakers. Weigh the risks and rewards of government-sanctioned gambling through three actual case studies, from Missouri, Massachusetts, and the Chinese island of Macao—which in 2006 surpassed Las Vegas as the gambling capital of the world. Each situation highlights particular problems and opportunities, and each is presented with discussion questions. Take an informed position: Should sports gambling be legalized? Should U.S. restrictions on Internet gambling be loosened? Should government get out of the gambling business altogether? Find out more about the many facets of the gambling debate by using the study resources provided.
Public Budgeting Systems
Author: Robert D. Lee
Publisher: Jones & Bartlett Learning
ISBN: 9780763731298
Category : Business & Economics
Languages : en
Pages : 664
Book Description
A complete and balanced reference, this timely resource surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. Public Budgeting Systems, Seventh Edition retains the structure of the sixth edition yet gives increased attention to topics such as program information and government's role in the economy and has been updated with all new tables and exhibits. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.
Publisher: Jones & Bartlett Learning
ISBN: 9780763731298
Category : Business & Economics
Languages : en
Pages : 664
Book Description
A complete and balanced reference, this timely resource surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. Public Budgeting Systems, Seventh Edition retains the structure of the sixth edition yet gives increased attention to topics such as program information and government's role in the economy and has been updated with all new tables and exhibits. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.