Imposing Standards

Imposing Standards PDF Author: Martin Hearson
Publisher: Cornell University Press
ISBN: 1501755994
Category : Business & Economics
Languages : en
Pages : 164

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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 : 164

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.

H.L.A. Hart

H.L.A. Hart PDF Author: Matthew H. Kramer
Publisher: John Wiley & Sons
ISBN: 1509520740
Category : Philosophy
Languages : en
Pages : 416

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Book Description
H.L.A. Hart is among the most important philosophers of the twentieth century, with an especially great influence on the philosophy of law. His 1961 book The Concept of Law has become an enduring classic of legal philosophy, and has also left a significant imprint on moral and political philosophy. In this volume, leading contemporary legal and political philosopher Matthew H. Kramer provides a crystal-clear analysis of Hart’s contributions to our understanding of the nature of law. He elucidates and scrutinizes every major aspect of Hart’s jurisprudential thinking, ranging from his general methodology to his defense of legal positivism. He shows how Hart’s achievement in The Concept of Law, despite the evolution of debates in subsequent decades, remains central to contemporary legal philosophy because it lends itself to being reinterpreted in light of new concerns and interests. Kramer therefore pays particular attention to the strength of Hart’s insights in the context of present-day disputes among philosophers over the reality of normative entities and properties and over the semantics of normative statements. This book is an invaluable guide to Hart’s thought for students and scholars of legal philosophy and jurisprudence, as well as moral and political philosophy.

Hearings

Hearings PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 1664

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Book Description


Agriculture Decisions

Agriculture Decisions PDF Author: United States. Department of Agriculture
Publisher:
ISBN:
Category : Agricultural laws and legislation
Languages : en
Pages : 912

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Book Description
Up to 1988, the December issue contains a cumulative list of decisions reported for the year, by act, docket numbers arranged in consecutive order, and cumulative subject-index, by act.

The National Public Accountant

The National Public Accountant PDF Author:
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 596

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Book Description


The Oxford Handbook of Comparative Environmental Law

The Oxford Handbook of Comparative Environmental Law PDF Author: Emma Lees
Publisher: Oxford University Press
ISBN: 0192508385
Category : Law
Languages : en
Pages : 1296

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Book Description
This Handbook is the first comprehensive account of comparative environmental law. It examines in detail the methodological foundations of the discipline as well as the substance of environmental law across countries from four vantage points: country studies from all continents, responses to common problems (including air pollution, water management, nature conservation, genetically modified organisms, climate change and energy, chemicals, waste), foundational components of environmental law systems (including principles, property rights, administrative and judicial organisation, command-and-control regulation, market mechanisms, informational techniques and liability mechanisms), and common interactions of environmental protection with the broader public, private, and criminal law contexts. The volume brings together the foremost authorities in this field from around the world to provide a concise, self-contained, and technically rigorous account of environmental law as a single overall system.

Competency-Based Performance Reviews

Competency-Based Performance Reviews PDF Author: Robin Kessler
Publisher: Red Wheel/Weiser
ISBN: 1601638817
Category : Business & Economics
Languages : en
Pages : 256

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Book Description
Managers working in today’s organizations often focus more on results than on the people who achieve those results. But regularly evaluating the performance of your employees is critical to improving the efficiency and output of your organization. Performance reviews have changed significantly in the past few years. Companies today are looking for the key characteristics, known as competencies, that help the most successful people in their field to be so successful. Managers and employees need to focus on those competencies, especially during performance review discussions. Competency-Based Performance Reviews offers you a new and more effective way to handle performance reviews and to coach your employees to emphasize the knowledge, skills, and abilities that they have and the organization needs. Most sophisticated U.S. and international employers are using competency-based systems to select, interview, and evaluate the performance of employees. Fortune 500 corporations such as American Express, Anheuser Busch, Coca-Cola, Disney, Federal Express, IBM, Johnson & Johnson, and Pfizer are all looking for specific competencies. This book will give you the guidance you need to: — Perform competency-based reviews on your employees. — Help your team get the recognition they deserve in division meetings by providing the evidence to justify higher performance rankings. — Develop your own competencies—and those of your employees. — Coach employees to recognize competency-based accomplishments and advocate for themselves throughout the year. — Write smarter, targeted competency-based accomplishment statements to use on performance review forms. By putting these competency-based performance reviews into practice, managers can strengthen their organziations, their careers, as well as the careers of their employees. Competency-Based Performance Reviews includes sample phrases to use on reviews, as well as sample accomplishment statements to guide employees to improving and writing their own.

An Economic Analysis of Crime and Justice

An Economic Analysis of Crime and Justice PDF Author: Peter Schmidt
Publisher: Elsevier
ISBN: 1483272214
Category : Social Science
Languages : en
Pages : 433

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Book Description
An Economic Analysis of Crime and Justice: Theory, Methods, and Applications presents the applications of economic theory and econometric methods to various problems in criminology. The book is divided into three parts. Part I discusses models of criminal recidivism. The second part tackles the economic model of crime. Part III estimates cost functions for prisons. Specific chapters in the book cover topics on statistical analysis of qualitative outcomes; analysis of two measures of criminal activity: the arrest rate and the conviction rate; and long-run estimate of cost function for a group of Federal Correctional Institutions. Economists, correctional administrators, and criminal justice professionals will find the book a great source of information and insight.

Federal Communications Commission Reports

Federal Communications Commission Reports PDF Author: United States. Federal Communications Commission
Publisher:
ISBN:
Category : Communication policy
Languages : en
Pages : 1570

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Book Description


The Economics of Mobile Telecommunications

The Economics of Mobile Telecommunications PDF Author: Harald Gruber
Publisher: Cambridge University Press
ISBN: 1139444476
Category : Business & Economics
Languages : en
Pages : 343

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Book Description
The mobile telecommunications industry is one of the most rapidly growing sectors around the world. This book offers a comprehensive economic analysis of the main determinants of growth in the industry. Harald Gruber demonstrates the importance of competitive entry and the setting of technological standards, both of which play a central role in their contribution to the fast diffusion of technology. Detailed country studies provide empirical evidence for the development of the main themes: the diffusion of mobile telecommunications services, the pricing policies in network industries, the role of entry barriers such as radio spectrum and spectrum allocation procedures. This research-based survey will appeal to a wide range of applied industrial economists within universities, government and the industry itself.