Author: Bridget J. Crawford
Publisher: Cambridge University Press
ISBN: 1139477455
Category : Law
Languages : en
Pages : 399
Book Description
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Critical Tax Theory
Author: Bridget J. Crawford
Publisher: Cambridge University Press
ISBN: 1139477455
Category : Law
Languages : en
Pages : 399
Book Description
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Publisher: Cambridge University Press
ISBN: 1139477455
Category : Law
Languages : en
Pages : 399
Book Description
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Critical Theory
Author: Stephen Eric Bronner
Publisher: Oxford University Press
ISBN: 0190692677
Category : Literary Criticism
Languages : en
Pages : 161
Book Description
Preface -- Introduction: what is critical theory? -- The frankfurt school -- A matter of method -- Critical theory and modernism -- Alienation and reification -- Enlightened illusions -- The utopian laboratory -- The happy consciousness -- The great refusal -- From resignation to renewal -- Unfinished tasks -- Further reading -- Index
Publisher: Oxford University Press
ISBN: 0190692677
Category : Literary Criticism
Languages : en
Pages : 161
Book Description
Preface -- Introduction: what is critical theory? -- The frankfurt school -- A matter of method -- Critical theory and modernism -- Alienation and reification -- Enlightened illusions -- The utopian laboratory -- The happy consciousness -- The great refusal -- From resignation to renewal -- Unfinished tasks -- Further reading -- Index
Critical Theory Today
Author: Lois Tyson
Publisher: Routledge
ISBN: 1136615563
Category : Literary Criticism
Languages : en
Pages : 486
Book Description
Critical Theory Today is the essential introduction to contemporary criticial theory. It provides clear, simple explanations and concrete examples of complex concepts, making a wide variety of commonly used critical theories accessible to novices without sacrificing any theoretical rigor or thoroughness. This new edition provides in-depth coverage of the most common approaches to literary analysis today: feminism, psychoanalysis, Marxism, reader-response theory, new criticism, structuralism and semiotics, deconstruction, new historicism, cultural criticism, lesbian/gay/queer theory, African American criticism, and postcolonial criticism. The chapters provide an extended explanation of each theory, using examples from everyday life, popular culture, and literary texts; a list of specific questions critics who use that theory ask about literary texts; an interpretation of F. Scott Fitzgerald's The Great Gatsby through the lens of each theory; a list of questions for further practice to guide readers in applying each theory to different literary works; and a bibliography of primary and secondary works for further reading.
Publisher: Routledge
ISBN: 1136615563
Category : Literary Criticism
Languages : en
Pages : 486
Book Description
Critical Theory Today is the essential introduction to contemporary criticial theory. It provides clear, simple explanations and concrete examples of complex concepts, making a wide variety of commonly used critical theories accessible to novices without sacrificing any theoretical rigor or thoroughness. This new edition provides in-depth coverage of the most common approaches to literary analysis today: feminism, psychoanalysis, Marxism, reader-response theory, new criticism, structuralism and semiotics, deconstruction, new historicism, cultural criticism, lesbian/gay/queer theory, African American criticism, and postcolonial criticism. The chapters provide an extended explanation of each theory, using examples from everyday life, popular culture, and literary texts; a list of specific questions critics who use that theory ask about literary texts; an interpretation of F. Scott Fitzgerald's The Great Gatsby through the lens of each theory; a list of questions for further practice to guide readers in applying each theory to different literary works; and a bibliography of primary and secondary works for further reading.
From Optimal Tax Theory to Tax Policy
Author: Robin Boadway
Publisher: MIT Press
ISBN: 0262300931
Category : Business & Economics
Languages : en
Pages : 301
Book Description
An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment. Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.
Publisher: MIT Press
ISBN: 0262300931
Category : Business & Economics
Languages : en
Pages : 301
Book Description
An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment. Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.
Research Handbook on Critical Legal Theory
Author: Emilios Christodoulidis
Publisher: Edward Elgar Publishing
ISBN: 1786438895
Category : Law
Languages : en
Pages : 561
Book Description
Critical theory, characteristically linked with the politics of theoretical engagement, covers the manifold of the connections between theory and praxis. This thought-provoking Research Handbook captures the broad range of those connections as far as legal thought is concerned and retains an emphasis both on the politics of theory, and on the notion of theoretical engagement. The first part examines the question of definition and tracks the origins and development of critical legal theory along its European and North American trajectories. The second part looks at the thematic connections between the development of legal theory and other currents of critical thought such as; Feminism, Marxism, Critical Race Theory, varieties of post-modernism, as well as the various ‘turns’ (ethical, aesthetic, political) of critical legal theory. The third and final part explores particular fields of law, addressing the question how the field has been shaped by critical legal theory, or what critical approaches reveal about the field, with the clear focus on opportunities for social transformation.
Publisher: Edward Elgar Publishing
ISBN: 1786438895
Category : Law
Languages : en
Pages : 561
Book Description
Critical theory, characteristically linked with the politics of theoretical engagement, covers the manifold of the connections between theory and praxis. This thought-provoking Research Handbook captures the broad range of those connections as far as legal thought is concerned and retains an emphasis both on the politics of theory, and on the notion of theoretical engagement. The first part examines the question of definition and tracks the origins and development of critical legal theory along its European and North American trajectories. The second part looks at the thematic connections between the development of legal theory and other currents of critical thought such as; Feminism, Marxism, Critical Race Theory, varieties of post-modernism, as well as the various ‘turns’ (ethical, aesthetic, political) of critical legal theory. The third and final part explores particular fields of law, addressing the question how the field has been shaped by critical legal theory, or what critical approaches reveal about the field, with the clear focus on opportunities for social transformation.
Critical Development Theory
Author: Ronaldo Munck
Publisher: Zed Books
ISBN: 9781856496384
Category : Business & Economics
Languages : en
Pages : 246
Book Description
In the late 20th century, there has been a rethinking of the whole concept of development, including a growing awareness of its gender, cultural and environmental dimensions, and the impact of globalization. The contributors to this volume seek to extend these debates to a more fundamental level, tackling such issues as the crisis of development as an intellectual and practical project, the need for a break with development as a Eurocentric concept, and the viability of alternative, non-Western forms of development. The contributors aim to transcend critiques of development which simply engage in a blanket dismissal of the whole enterprise and instead offer ways of re-engaging with reality that, despite globalization, is still a dimension of the late-20th century.
Publisher: Zed Books
ISBN: 9781856496384
Category : Business & Economics
Languages : en
Pages : 246
Book Description
In the late 20th century, there has been a rethinking of the whole concept of development, including a growing awareness of its gender, cultural and environmental dimensions, and the impact of globalization. The contributors to this volume seek to extend these debates to a more fundamental level, tackling such issues as the crisis of development as an intellectual and practical project, the need for a break with development as a Eurocentric concept, and the viability of alternative, non-Western forms of development. The contributors aim to transcend critiques of development which simply engage in a blanket dismissal of the whole enterprise and instead offer ways of re-engaging with reality that, despite globalization, is still a dimension of the late-20th century.
Taxing the Digital Economy
Author: Craig Elliffe
Publisher: Cambridge University Press
ISBN: 1108617913
Category : Law
Languages : en
Pages : 355
Book Description
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Publisher: Cambridge University Press
ISBN: 1108617913
Category : Law
Languages : en
Pages : 355
Book Description
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
"Trickle Down Theory" and "Tax Cuts for the Rich"
Author: Thomas Sowell
Publisher: Hoover Press
ISBN: 0817916164
Category : Political Science
Languages : en
Pages : 20
Book Description
This essay unscrambles gross misconceptions that have made rational debates about tax policies virtually impossible for decades.
Publisher: Hoover Press
ISBN: 0817916164
Category : Political Science
Languages : en
Pages : 20
Book Description
This essay unscrambles gross misconceptions that have made rational debates about tax policies virtually impossible for decades.
Critical Social Theory and the End of Work
Author: Edward Granter
Publisher: Routledge
ISBN: 1317157036
Category : Social Science
Languages : en
Pages : 212
Book Description
Critical Social Theory and the End of Work examines the development and sociological significance of the idea that work is being eliminated through the use of advanced production technology. Granter’s engagement with the work of key American and European figures such as Marx, Marcuse, Gorz, Habermas and Negri, focuses his arguments for the abolition of labour as a response to the current socio-historical changes affecting our work ethic and consumer ideology. By combining history of ideas with social theory, this book considers how the 'end of work' thesis has developed and has been critically implemented in the analysis of modern society. This book will appeal to scholars of sociology, history of ideas, social and cultural theory as well as those working in the fields of critical management and sociology of work.
Publisher: Routledge
ISBN: 1317157036
Category : Social Science
Languages : en
Pages : 212
Book Description
Critical Social Theory and the End of Work examines the development and sociological significance of the idea that work is being eliminated through the use of advanced production technology. Granter’s engagement with the work of key American and European figures such as Marx, Marcuse, Gorz, Habermas and Negri, focuses his arguments for the abolition of labour as a response to the current socio-historical changes affecting our work ethic and consumer ideology. By combining history of ideas with social theory, this book considers how the 'end of work' thesis has developed and has been critically implemented in the analysis of modern society. This book will appeal to scholars of sociology, history of ideas, social and cultural theory as well as those working in the fields of critical management and sociology of work.
The Theory of Taxation and Public Economics
Author: Louis Kaplow
Publisher: Princeton University Press
ISBN: 069114821X
Category : Business & Economics
Languages : en
Pages : 494
Book Description
The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.
Publisher: Princeton University Press
ISBN: 069114821X
Category : Business & Economics
Languages : en
Pages : 494
Book Description
The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.