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Author: Reuven S. Avi-Yonah
Publisher: Kluwer Law International B.V.
ISBN: 9041161449
Category : Law
Languages : en
Pages : 224
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Book Description
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Author: Reuven S. Avi-Yonah
Publisher: Kluwer Law International B.V.
ISBN: 9041161449
Category : Law
Languages : en
Pages : 224
Get Book Here
Book Description
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Author: Isaac William Martin
Publisher: Stanford University Press
ISBN: 0804763178
Category : Social Science
Languages : en
Pages : 376
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Book Description
Tax cuts are such a pervasive feature of the American political landscape that the political establishment rarely questions them. Since 2001, Congress has abolished the tax on inherited wealth and passed a major income tax cut every year, including two of the three largest income tax cuts in American history despite a long drawn-out war and massive budget deficits. The Permanent Tax Revolt traces the origins of this anti-tax campaign to the 1970s, in particular, to the influence of grassroots tax rebellions as homeowners across the United States rallied to protest their local property taxes. Isaac William Martin advances the provocative new argument that the property tax revolt was not a conservative backlash against big government, but instead a defensive movement for government protection from the market. The tax privilege that the tax rebels were defending was in fact one of the largest government social programs in the postwar era. While the movement to defend homeowners' tax breaks drew much of its inspiration—and many of its early leaders—from the progressive movement for welfare rights, politicians on both sides of the aisle quickly learned that supporting big tax cuts was good politics. In time, American political institutions and the strategic choices made by the protesters ultimately channeled the movement toward the kind of tax relief favored by the political right, with dramatic consequences for American politics today.
Author: Stephen King
Publisher: Simon and Schuster
ISBN: 1501141171
Category : Fiction
Languages : en
Pages : 608
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Book Description
Includes the stories “The Body” and “Rita Hayworth and Shawshank Redemption”—set in the fictional town of Castle Rock, Maine A “hypnotic” (The New York Times Book Review) collection of four novellas—including the inspirations behind the films Stand By Me and The Shawshank Redemption—from Stephen King, bound together by the changing of seasons, each taking on the theme of a journey with strikingly different tones and characters. This gripping collection begins with “Rita Hayworth and the Shawshank Redemption,” in which an unjustly imprisoned convict seeks a strange and startling revenge—the basis for the Best Picture Academy Award-nominee The Shawshank Redemption. Next is “Apt Pupil,” the inspiration for the film of the same name about top high school student Todd Bowden and his obsession with the dark and deadly past of an older man in town. In “The Body,” four rambunctious young boys plunge through the façade of a small town and come face-to-face with life, death, and intimations of their own mortality. This novella became the movie Stand By Me. Finally, a disgraced woman is determined to triumph over death in “The Breathing Method.” “The wondrous readability of his work, as well as the instant sense of communication with his characters, are what make Stephen King the consummate storyteller that he is,” hailed the Houston Chronicle about Different Seasons.
Author: James Hawes
Publisher: Macmillan
ISBN: 1429988835
Category : Literary Criticism
Languages : en
Pages : 264
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Book Description
Everybody knows the face of Franz Kafka, whether they have read any of his works or not. And that brooding face carries instant images: bleak and threatening visions of an inescapable bureaucracy, nightmarish transformations, uncanny predictions of the Holocaust. But while Kafka's genius is beyond question, the image of a mysterious, sickly, shadowy figure who was scarcely known in his own lifetime bears no resemblance to the historical reality. Franz Kafka was a popular and well-connected millionaire's son who enjoyed good-time girls, brothels, and expensive porn, who landed a highly desirable state job that pulled in at least $90,000 a year in today's dollars for a six-hour day, who remained a loyal member of Prague's German-speaking Imperial elite right to the end, and whose work was backed by a powerful literary clique. Here are some of the prevalent Kafka myths: *Kafka was the archetypal genius neglected in his lifetime. *Kafka was lonely. *Kafka was stuck in a dead-end job, struggling to find time to write. *Kafka was tormented by fear of sex. *Kafka was unbendingly honest about himself to the women in his life – too honest. *Kafka had a terrible, domineering father who had no understanding of his son's needs. *Kafka's style is mysterious and opaque. *Kafka takes us into bizarre worlds. James Hawes wants to tear down the critical walls which generations of gatekeepers---scholars, biographers, and tourist guides---have built up around Franz Kafka, giving us back the real man and the real significance of his splendid works. And he'll take no prisoners in the process.
Author: Seth Hettena
Publisher: Macmillan + ORM
ISBN: 1429917113
Category : Political Science
Languages : en
Pages : 286
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Book Description
Randy "Duke" Cunningham was an ace fighter pilot and Top Gun instructor. He came back from battle as Vietnam's most famous pilot—a Navy hero in an unpopular war. In his political life, Cunningham was an eight-term United States representative who never lost an election. So how did this powerful politician, one of the Vietnam War's most highly decorated pilots, become the most corrupt congressman in U.S. history? In 2005, Cunningham shocked the nation by pleading guilty to charges of conspiracy to commit bribery, fraud, and tax evasion. A federal judge sentenced him to more than eight years in prison, the longest sentence handed down to a member of Congress in 40 years. And even as Cunningham was led, weeping, to prison, investigators continued to uncover a deep-rooted scandal, reaching the cozy nexus between Congress and lobbyists, military contractors, the Defense Department and the upper ranks of the Central Intelligence Agency. Cunningham's bribes were seemingly endless. They included a yacht, a Rolls-Royce, and hundreds of thousands of dollars' worth of antiques. Defense contractors flew him aboard private chartered jets to luxury destinations, picked up the tab at expensive restaurants, and paid for his daughter's graduation party. In total, he collected at least $2.4 million in five years, a series of acts unequaled in the long, sordid history of congressional corruption. An ongoing investigation is even exploring allegations that prostitutes were hired by Cunningham's associates to entertain the congressman. His corruption and that of his cohorts was a decisive factor in the 2006 elections, as Democrats retook control of the House for the first time in more than a decade. What led a man who showed such strength and resolve in battle to show such moral weakness later in life? Had he become a prisoner of greed or was he manipulated by others far more cunning than he? What happened to Randy Cunningham? In Feasting on the Spoils, Hettena offers a probing look at deception and avarice. He paints an unforgettable portrait of a life publicly unraveled, and of a man for whom the mysteries—and the history of fraud—only seem to deepen.
Author: Thomas J. Stanley
Publisher: Rosetta Books
ISBN: 0795314868
Category : Business & Economics
Languages : en
Pages : 307
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Book Description
How do the rich get rich? An updated edition of the “remarkable” New York Times bestseller, based on two decades of research (The Washington Post). Most of the truly wealthy in the United States don’t live in Beverly Hills or on Park Avenue. They live next door. America’s wealthy seldom get that way through an inheritance or an advanced degree. They bargain-shop for used cars, raise children who don’t realize how rich their families are, and reject a lifestyle of flashy exhibitionism and competitive spending. In fact, the glamorous people many of us think of as “rich” are actually a tiny minority of America’s truly wealthy citizens—and behave quite differently than the majority. At the time of its first publication, The Millionaire Next Door was a groundbreaking examination of America’s rich—exposing for the first time the seven common qualities that appear over and over among this exclusive demographic. This edition includes a new foreword by Dr. Thomas J. Stanley—updating the original content in the context of the financial crash and the twenty-first century. “Their surprising results reveal fundamental qualities of this group that are diametrically opposed to today’s earn-and-consume culture.” —Library Journal
Author: Henry Hazlitt
Publisher: Ludwig von Mises Institute
ISBN: 1610163990
Category : Finance, Public United States
Languages : en
Pages : 237
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Book Description
Author: Andrew J. Bacevich
Publisher: Macmillan
ISBN: 0805082964
Category : History
Languages : en
Pages : 257
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Book Description
A blistering critique of the gulf between America's soldiers and the society that sends them off to war. As war has become normalized, armed conflict has become an "abstraction" and military service "something for other people to do." Bacevich takes stock of a nation with an abiding appetite for war waged at enormous expense by a standing army demonstrably unable to achieve victory.
Author: Office for Budget Responsibility
Publisher: The Stationery Office
ISBN: 9780101797924
Category : Business & Economics
Languages : en
Pages : 164
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Book Description
The Office for Budget Responsibility was established to provide independent and authoritative analysis of the UK's public finances. Part of this role includes producing the official economic and fiscal forecasts. This report sets out forecasts for the period to 2015-16. The report also assesses whether the Government is on course to meet the medium-term fiscal objectives and presents preliminary observations on the long-run sustainability of the public finances. Since the June forecast, the UK economy has recovered more strongly than initially expected. The GDP growth was greater than expected in both the 2nd and 3rd quarters, but that unemployment levels have risen to levels that the June forecast did not anticipate until the middle of 2012. In general the world economy has also grown more strongly. CPI inflation has remained slightly higher than expected in June, whilst public finances have performed as forecast. The interest rates on UK debt are lower than in June. The OBR forecasts that the economy will continue to recover from the recession, but at a slower pace than the recoveries of the 1970s, 1980s and 1990s. The publication is divided into 5 chapters with two annexes.
Author: Naomi Klein
Publisher: Macmillan
ISBN: 9780312203436
Category : Business & Economics
Languages : en
Pages : 520
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Book Description
"What corporations fear most are consumers who ask questions. Naomi Klein offers us the arguments with which to take on the superbrands." Billy Bragg from the bookjacket.
