The death of an archeologist leads to an inexorable unfolding of the events that caused it. The investigator of the crime that may be more or less than murder is Klement Zeman, the brother of the dead man and an intelligence officer. The revelations that he discovers propel the book from Africa to Budapest, Prague and Vienna, where the climactic scenes occur. Will the world survive the turning of the year 2001 or will it turn back into chaos?
What made a Dutchman escape to England in 1942 ostensibly to betray his country to the Germans? This story has remained a mysterious episode of the Second World War until now.
Those who define the past control the present. ‘Revising History in Communist Europe’ shows how the manipulation of history both empowered and weakened the communist regimes of post–World War Two Europe. It demonstrates how seismic events of the recent past reverberate in the understandings of the present, determining perceptions and decisions. With fresh analysis on the imposed communist definition of Hungary’s 1956 uprising and its effects on the definition of the Prague Spring, this study will give readers a timely and penetrating insight into both landmark events.
Language and communication are essential in the classroom: essential in children’s learning, essential in teachers’ communication with children, and essential in children’s understanding of themselves and their world. This book is a guide for trainee and beginning teachers on how to support and develop talk in the classroom. It explores the theory behind the teaching of language and communication skills and includes lots of practical advice on how to translate this into the classroom. It tackles the challenges and issues of managing talk in the classroom setting, and explores the role of language in children’s learning. The book addresses the challenge of language difficulties and delayed language development among children entering school. The crucial role of adults in supporting early language development is explained, and the book also considers the needs of children for whom English is an additional language.
Compiled by the author of Janes Air Forces of the World, this book is a must for naval experts and enthusiasts. In one volume the reader will find the composition and details of all naval elements of a staggering 137 nations armed forces including paramilitary organizations as the US Coast Guard Service. The book starts with an introduction based on the situation today and the response of the leading maritime powers. This is an interesting period with considerable uncertainty for the Royal Navy following the Strategic Defense Review. Many other countries, including Australia and Spain are boosting their naval strength to achieve strategic reach, while piracy has become a major problem in at least four different areas of the world. In each case, the history is followed by details of current fleet sizes, composition and deployments.
Compiled by the author of Janes Air Forces of the World, this book is a must for aviation experts.In one volume the reader will find the composition and details of all air elements of a staggering 169 nations air forces and, where they exist, army air, naval air and such paramilitary organizations as the US Coast Guard Service.By definition such a book must be regularly updated and David Wragg has researched his subject right up to the minute. This latest book supersedes the authors early book in the Jane series.
Finalist for 2012 National Jewish Book Award in the Holocaust category During his time in the Vught concentration camp, the 21-year-old David recorded on an almost daily basis his observations, thoughts, and feelings. He mercilessly probed the abyss that opened around him and, at times, within himself. David's diary covers almost a year, both charting his daily life in Vught as it developed over time and tracing his spiritual evolution as a writer. Until early February 1944, David was able to smuggle some 73,000 words from the camp to his best friend Karel van het Reve, a non-Jew.
In the wake of World War II the Sudetenland became the scene of ethnic cleansing, witnessing not only the expulsion of nearly three million German speakers, but also the influx of nearly two million resettlers. Yet mob violence and nationalist hatred were not the driving forces of ethnic cleansing; instead, greed, the search for power and property, and the general dislocation of post-war Central and Eastern Europe facilitated these expulsions and the transformation of the German-Czech borderlands. These overlapping migrations produced conflict among Czechs, hardship for Germans, and facilitated the Communist Party's rise to power. Drawing on a wide range of materials from local and central archives, as well as expellee accounts, David Gerlach demonstrates how the lure of property and social mobility, as well as economic necessities, shaped the course and consequences of ethnic cleansing.
Beauty and the Botox" is a collection of short plays by Dr. David J. Holcombe. Most follow a ten-minute play format, although some are considerable longer or may be played together as a one act. Issues evoked range from physician greed to issues of constitutional rights. Several deal with medical questions including end of life questions during Hurricane Katrina or the consequences of vaccination refusal. Despite the dreary sounding topics, there are always a few laughs along the way, regardless of the gravity of the situation. Most of the plays require no more than two actors, although some require up to six. Set requirements are minimal, just right for the small black box theater or student productions. Several plays have been produced by Spectral Sisters Productions and have passed the test of audience approval. From intimate to grandiose, from lighthearted to heart wrenching, there is something for every lover of the short play in this unusual collection.
Back on Topside and a chance discovery reunites our gang of misfits for a second perilous adventure. With Nerak and Karel remaining on Topside to watch their discovery, Tega meets with his old friends to meet up with the now-released professor Snikwah at the infamous resort of Rocby-on-Sea. There they meet up with Fisah, an old friend of Ha’ans. Their journey will take them across the Sea of Despair, and along the Ancient Highway. What they find at the end of the Highway amazes and confuses them. Below and in a secret scientific research centre, a strange device from the landing site emits sounds. Unaware of its significance and unsure of its risk to Below, the Hierarchy sends a reluctant Professor Xoc and the device on the fastest and most terrifying way across Topside to meet up with our crew. Meanwhile, Raciv, head of the clerics, is aware of what secrets lie at the end of the Highway. He has deemed that no one finds out the truth about the National Library. Jes is despatched to make sure of this, but with his newfound knowledge and friendship with the once abandoned journalist Asil, will Jes obey or defy his master’s orders? What has Asil discovered and just how far will she go to get revenge? All this culminates in a historic meeting of Simians and Machine – which would bring about a new era for both. A new era that will bring about events that will change things forever.
A provocative attempt to think about what was previously considered unthinkable: a serious philosophical case for the rights of robots. We are in the midst of a robot invasion, as devices of different configurations and capabilities slowly but surely come to take up increasingly important positions in everyday social reality—self-driving vehicles, recommendation algorithms, machine learning decision making systems, and social robots of various forms and functions. Although considerable attention has already been devoted to the subject of robots and responsibility, the question concerning the social status of these artifacts has been largely overlooked. In this book, David Gunkel offers a provocative attempt to think about what has been previously regarded as unthinkable: whether and to what extent robots and other technological artifacts of our own making can and should have any claim to moral and legal standing. In his analysis, Gunkel invokes the philosophical distinction (developed by David Hume) between “is” and “ought” in order to evaluate and analyze the different arguments regarding the question of robot rights. In the course of his examination, Gunkel finds that none of the existing positions or proposals hold up under scrutiny. In response to this, he then offers an innovative alternative proposal that effectively flips the script on the is/ought problem by introducing another, altogether different way to conceptualize the social situation of robots and the opportunities and challenges they present to existing moral and legal systems.
viii • The second new chapter, Chapter 6, discusses video compression. The chapter opens with a general description of CRT operation and basic analog and digital video concepts. It continues with a general discussion of video compression, and it concludes with a description of MPEG-1 and H.261. • Audio compression is the topic of the third new chapter, Chapter 7. The first topic in this chapter is the properties of the human audible system and how they can be exploited to achieve lossy audio compression. A discussion of a few simple audio compression methods follows, and the chapter concludes with a description of the three audio layers of MPEG-1, including the very popular mp3 format. Other new material consists of the following: • Conditional image RLE (Section 1.4.2). • Scalar quantization (Section 1.6). • The QM coder used in JPEG, JPEG 2000, and JBIG is now included in Sec tion 2.16. • Context-tree weighting is discussed in Section 2.19. Its extension to lossless image compression is the topic of Section 4.24. • Section 3.4 discusses a sliding buffer method called repetition times. • The troublesome issue of patents is now also included (Section 3.25). • The relatively unknown Gray codes are discussed in Section 4.2.1, in connection with image compression. • Section 4.3 discusses intuitive methods for image compression, such as subs- pling and vector quantization.
Is the Torah true? Do the five books of Moses provide an accurate historical account of the people of ancient Israel’s origins? In The Original Torah, S. David Sperling argues that, while there is no archeological evidence to support much of the activity chronicled in the Torah, a historical reality exists there if we know how to seek it. By noting the use of foreign words or mentions of technological innovations scholars can often pinpoint the date and place in which a text was written. Sperling examines the stories of the Torah against their historical and geographic backgrounds and arrives at a new conclusion: the tales of the Torah were originally composed as allegories whose purpose was distinctly and intentionally political. The book illustrates how the authors of the Pentateuch advanced their political and religious agenda by attributing deeds of historical figures like Jeroboam and David to ancient allegorical characters like Abraham and Jacob. If “Abraham“ had made peace with Philistines, for example, then David could rely on a precedent to do likewise. The Original Torah provides a new interpretive key to the foundational document of both Judaism and Christianity.
An Aspen Food Engineering Series Book. This new edition provides a comprehensive reference on food microstructure, emphasizing its interdisciplinary nature, rooted in the scientific principles of food materials science and physical chemistry. The book details the techniques available to study food microstructure, examines the microstructure of basic food components and its relation to quality, and explores how microstructure is affected by specific unit operations in food process engineering. Descriptions of a number of food-related applications provide a better understanding of the complexities of the microstructural approach to food processing. Color plates.
Most scholars believe that the numerous similarities between the Covenant Code (Exodus 20:23-23:19) and Mesopotamian law collections, especially the Laws of Hammurabi, which date to around 1750 BCE, are due to oral tradition that extended from the second to the first millennium. This book offers a fundamentally new understanding of the Covenant Code, arguing that it depends directly and primarily upon the Laws of Hammurabi and that the use of this source text occurred during the Neo-Assyrian period, sometime between 740-640 BCE, when Mesopotamia exerted strong and continuous political and cultural influence over the kingdoms of Israel and Judah and a time when the Laws of Hammurabi were actively copied in Mesopotamia as a literary-canonical text. The study offers significant new evidence demonstrating that a model of literary dependence is the only viable explanation for the work. It further examines the compositional logic used in transforming the source text to produce the Covenant Code, thus providing a commentary to the biblical composition from the new theoretical perspective. This analysis shows that the Covenant Code is primarily a creative academic work rather than a repository of laws practiced by Israelites or Judeans over the course of their history. The Covenant Code, too, is an ideological work, which transformed a paradigmatic and prestigious legal text of Israel's and Judah's imperial overlords into a statement symbolically countering foreign hegemony. The study goes further to study the relationship of the Covenant Code to the narrative of the book of Exodus and explores how this may relate to the development of the Pentateuch as a whole.
Recent advances in research have resulted in tremendous changes in burn management. Stay fully up to date with the new edition of Total Burn Care, by leading authority Dr. David N. Herndon. Detailed procedural guidelines walk you through every step of the process, from resuscitation through reconstruction and rehabilitation. Everyone on the burn care team, including general and plastic surgeons, intensivists, anesthestists, and nurses, will benefit from this integrated, multidisciplinary guide to safe and effective burn management. - Discusses infection control, early burn coverage, occupational physical exercise, respiratory therapy, and ventilator management. - Summarizes key points at the beginning of each chapter for quick reference. - Uses an integrated, team approach to help you meet the clinical, physical, psychological, and social needs of every patient. - Offers expert guidance on early reconstructive surgery and rehabilitation, with new content on improved surgical techniques. - Provides access to 15+ procedural operative videos and PowerPoint presentations on topics ranging from alopecia and anesthesia to radiation and treatment of infection – ideal for teaching and presenting. - Covers special populations such as elderly and pediatric patients, and includes a new chapter on burns in pregnancy. - Expert ConsultTM eBook version included with purchase. This enhanced eBook experience allows you to search all of the text, figures, and references from the book on a variety of devices.
The International Astronomical Union (IAU) was founded in 1919, in the wake of the First World War, together with its sister Unions in related natural sciences. It will thus turn 100 years in 2019. Written by a mixed team of insiders and outsiders, this book presents the IAU in the changing context of the historical, scientific and technological development of astronomy during the past 100 years. While much important scientific progress took place already before 1945, the book naturally focuses on the accelerating evolution during the second half of the century. In the past few decades, the previously narrow IAU focus on organising professional astronomy has broadened to include societally relevant activities such as addressing the hazard of asteroid impacts, the planetary status of Pluto in the Solar System, and the hugely successful International Year of Astronomy. Most recently, it is spearheading a combination of science literacy and public outreach. The book will be of interest to professional astronomers as well as an astronomically interested general audience. The book features live personal interviews with as many of the key actors as still possible.
The Czech Manuscripts is dedicated to one of the most important literary forgeries on the model of Macpherson's Ossianic poetry. The Queen's Court and Green Mountain Manuscripts, discovered in 1817 and 1818, went on to play an outsized role in the Czech National Revival, functioning as founding texts of the national mythology and serving as sacred works in the long period when they were considered genuine. A successful literary forgery tells a lot about what a culture wants and needs at a particular moment. One fascinating aspect of this story is how a successful fake was able to function in an integral way as part of the Czech cultural revival of the nineteenth century, both because it played to expectations and nationalist values and because it met real cultural needs in many ways better than genuine historical literary works and artefacts. Also fascinating is the vainglorious Václav Hanka, a prolific and dedicated forger who was likely the center of the conspiratorial ring that created the manuscripts and who went on as the librarian of the Czech National Museum to alter a number of others. David Cooper analyzes what made the Manuscripts a convincing imitation of their Serbian and Russian models. He looks at how translation shaped their composition and at the benefit ofexamining them as pseudotranslations, and investigates the quasi-religious rituals and commemorative practices that developed around them. The Czech Manuscripts brings the Czech experience into the broader developments of European history.
This book presents a radical reappraisal of one of the most persistent and misunderstood aspects of British cinema: social realism. Through means of close textual analysis, David Forrest advances the case that social realism has provided British national culture with a consistent and distinctive art cinema, arguing that a theoretical re-assessment of the mode can enable it to be located within the context of broader traditions of global cinema. The book begins with the documentary movement and British wartime cinema, before moving to the British new wave and social problem cycle; the films of Ken Loach; the films of Mike Leigh; realism in the 1980s, specifically the work of Stephen Frears and Alan Clarke; before concluding with a discussion of contemporary realist cinema, specifically the work of Shane Meadows, Andrea Arnold and other recent exponents of the mode. These case studies give a thorough platform to explore the most prominent and diverse examples of realist practice in Britain over the last 80 years. The construction and critical analysis of this ‘social realist canon’ creates the conditions to reassess and look anew at this most British of cinematic traditions.
This study of CAMI Automotive, a unionized joint venture between General Motors and Suzuki, is the most comprehensive ever undertaken of a lean production plant. James Rinehart, Christopher Huxley, and David Robertson address a topic that has inspired fierce debate in industrial relations, sociology, labor studies, and human resource management. Heralded as a model of lean production when it opened in 1989, CAMI promised workers something different from traditional plants—a humane environment, empowerment, and cooperative labor-management relations. However, the enthusiasm workers felt during the orientation and early phases of production steadily declined, as did their involvement in participatory activities. Workers came to describe CAMI as "just another car factory." Union challenges and shopfloor resistance to key elements of the lean system grew, capped by a five-week strike in 1992. The authors attribute workers' disillusionment to lean production itself rather than to North American managers' inadequate implementation.
Something strange has again landed on Topside of the Planet Smar. The Great Council has hurriedly put a small team of “volunteers” together to seek out what it is and discover what it’s doing. Sergeant Ha’an, the reluctant leader and soul survivor of a previous expedition to encounter an object from the sky, leads his equally reluctant band of misfits on their perilous journey across Topside. On the way, they meet up with Nerak, a fearless explorer and scientist, and she joins them on their quest. They meet up with Tega, an old scout, who leads them to the landing site and their epic encounter with the strange machines and what lies within them. They battle with their own personal demons whilst forming a lasting friendship. Meanwhile, in the city of Below, an unscrupulous journalist tries her best to get her story no matter who gets hurt in the process whilst the equally unethical Information Bureau does its best to stop her. What does the Great Council really know about the objects from the sky, the ancient civilisation and where the answers are to be found?
Can an orthodox Christian creed and ritual be combined with a liberal church administration and a tolerant civic acceptance of not-so-orthodox views and practices? This question—perennial among Catholics for the past two centuries and the goal of the Anglican quest for a via media—finds an affirmative answer in Zdenek V. David's history of the Utraquist church of fifteenth- and sixteenth-century Bohemia. This church declared its autonomy from the Roman church in 1415 after the Bohemian preacher Jan Hus, who had decried clerical abuses and opposed the pope's doctrinal and juridical authority, was condemned by a Roman church council and executed. Sometimes called "Hussitist" (a usage David attacks for exaggerating Hus's role; "Utraquist" is the Latinized form of the Czech name it adherents used) this Bohemian church administered its institutions and educated and managed its clergy independently of Rome for the next two hundred years. David's book focuses on the middle course steered by the Utraquists after the onset of the Protestant Reformation. It rejected core Protestant beliefs, such as salvation by faith alone, and practices, going so far in emphasizing apostolic succession as to have its new priests ordained by Latin-rite or, in a few cases, Eastern-rite Uniate bishops. At the same time, the Utraquists pursued their orthodoxy by disputation rather than hurling anathemas and lived alongside Lutherans, the Unity of Brethren, and others. Ultimately the Utraquist church was reabsorbed into Roman Catholicism and its special features repressed in the Counter-Reformation.
Do our lives have meaning? Should we create more people? Is death bad? Should we commit suicide? Would it be better to be immortal? Should we be optimistic or pessimistic? Since Life, Death, and Meaning: Key Philosophical Readings on the Big Questions first appeared, David Benatar's distinctive anthology designed to introduce students to the key existential questions of philosophy has won a devoted following among users in a variety of upper-level and even introductory courses. While many philosophers in the 'continental tradition'_those known as 'existentialists'_have engaged these issues at length and often with great popular appeal, English-speaking philosophers have had relatively little to say on these important questions. Yet, the methodology they bring to philosophical questions can, and occasionally has, been applied usefully to 'existential' questions. This volume draws together a representative sample of primarily English-speaking philosophers' reflections on life's big questions, divided into six sections, covering (1) the meaning of life, (2) creating people, (3) death, (4) suicide, (5) immortality, and (6) optimism and pessimism. These key readings are supplemented with helpful introductions, study questions, and suggestions for further reading, making the material accessible and interesting for students. In short, the book provides a singular introduction to the way that philosophy has dealt with the big questions of life that we are all tempted to ask.
In Conversations with Cinematographers, David A. Ellis has assembled interviews with some of the most influential and highly regarded cameramen of the last half century and more. While their names may not be known by the general public, these men and their work have left indel...
Two incandescent novels set in David Drake's best-selling Hammer's Slammers universe together in one volume for the first time. In Cross the Stars, Captain Don Slade has resigned from active duty with the Slammers and headed home for what he hopes will be peaceful retirement with his son and the woman he loves. And, even if he makes it through all dangers, he'll discover Tethys is not exactly ready to welcome him home with open arms. The journey home is an Odyssey of epic proportions and Don Slade is just the Ulysses to undertake it. In Voyage, Ned Slade has a heck of a name to live up to: that of his uncle Captain Don "Mad Dog" Slade of the legendary mercenary brigade, Hammer's Slammers. But Ned's life takes a turn to adventure when he crews for Lissea Doorman, a trade-ship captain who is sent by her conniving guild masters on what is supposed to be a suicide run. The crew of the good ship Swift is after an ancient alien artifact that could revolutionize star travel and Ned must become the warrior and leader that is his inheritance. Jason and the Argonauts meets gritty science fiction adventure in one of best-seller David Drake's most compelling works. At the publisher's request, this title is sold without DRM (Digital Rights Management).
In this stunning collection, internationally acclaimed writer David Malouf gives us bookish boys and taciturn men, strong women and wayward sons, fathers and daughters, lovers and husbands, a composer and his muse. These are their stories, whole lives brought dramatically into focus and powerfully rooted in the vividly rendered landscape of the vast Australian continent. Malouf writes about men and women looking for something they seem to have missed, or missed out on, puzzling over not only their own lives but also the place they have come to occupy in the lives of others. This single volume gathers both a new collection of Malouf's short fiction, Every Move You Make, and all of his previously published stories.
This study examines marital elements in the Book of Tobit in light of the mores and beliefs of Ancient Israel and neighboring civilizations. After surveying key Old Testament and Ancient Near Eastern texts, this monograph outlines what the Book of Tobit reveals about ancient marital practices as well as the values it seeks to inculcate in its Diaspora audience with regard to marriage. Four aspects are analyzed: 1) the qualities a man should seek in a bride, 2) the marital customs observed by ancient Jews, 3) the role of God in marriage, and 4) the nature of the marital relationship.
To the US Navy they were CVEs! To the Royal Navy auxiliary carriers! To crews of endangered merchantmen in the Atlantic and Arctic oceans they were heaven-sent protection! To their crews they were Combustible, Vulnerable, Expendable!The need for air cover against enemy aircraft and submarines brought unprecedented demand for carriers. Over 100 vessels were converted on specially built for convoy duty. This is their story, warts and all.
promises to be vital and illuminating for all"—Rabbi David Ellenson, Chancellor Emeritus of Hebrew Union College-Jewish Institute of Religion "a work of remarkable historical investigation"—Dale Pauls, Minister Emeritus, Stamford Church of Christ Just like us, the writers of the Bible tried to understand the world and their place in it. Using the literary device of allegory, the ancient Israelites created foundational stories for the people to coalesce around, giving them a sense of belonging and purpose. To illustrate, the tale of the Israelite Exodus from slavery in Egypt provided a sense of a communal struggle, but archaeological evidence shows that the Exodus did not in fact take place. As another example, subjects who questioned the actions of the early kings of Israel were placated by tales of ancient leaders-such as Abraham, Jacob, Joseph and Moses-who behaved in a like manner. As their story unfolded, the ancient Israelites recorded and preserved texts which are central to Judaism and provide a foundation for the two largest religions in the world: Christianity and Islam. By merging the last fifty years of archaeological findings from the Ancient Near East with his expertise in Ancient Semitic languages and his vast knowledge of the ancient text, in Biblical Origins: The Political Intent of the Bible's Writers S. David Sperling takes readers on a compelling exploration of the political circumstances that led to the creation of these foundational stories-revealing that the Bible is a very human document that speaks with many voices.
Theatre in Theory is the most complete anthology documenting 20th-century dramatic and performance theory to date, offering a rich variety of perspectives from the century’s most prominent playwrights, directors, scholars, and philosophers. Includes major theoretical and critical manifestos, hypotheses, and theories from the field Wide-ranging and broadly constructed, this text has both interdisciplinary and global appeal Includes a thematic index, section introductions, and supporting commentary Helps students, teachers, and practitioners to think critically about the nature of theatre
Following on from Public Schools and the Great War, Sir Anthony Seldon and David Walsh now examine those same schools in the Second World War. Privileged conservative traditions of private schools were challenged in the inter-war years by the changing social and political landscape, including a greater role for the alumni of girls’ public schools. What was that public school spirit in 1939 and how did it and its products cope with, and contribute to, the requirements of a modern global conflict both physically and intellectually? The book answers these questions by, for example, examining the public schools’ role in the development and operations of the RAF in unconventional warfare and code-breaking. At home there was bombing, evacuation and the threat of invasion. Finally, the authors study how public schools shaped the way the war was interpreted culturally and how they responded to victory in 1945 and hopes of a new social order. This fascinating book draws widely on primary source material and personal accounts of inspiring courage and endurance.
The third son of a coalminer, David Storey takes us from his tough upbringing in Wakefield, to being 'sold' to Leeds Rugby League Club, to his escape to the Slade School of Art and his life in post-war London. He describes shocking scenes in the seventeen deprived East End schools in which he taught. He documents the childhood death of his eldest brother, addressing much of the memoir to him and exploring how this relates to his own sometimes paralysing depression, which haunted most of his life. And yet, a prolific and celebrated writer, he recalls heady spells in New York, close relationships in the theatre with Joycelyn Herbert, Ralph Richardson and Lindsay Anderson, early success with This Sporting Life, and winning the Booker Prize for his novel Saville.
Derived from the renowned multi-volume International Encyclopaedia of Laws, this book provides valuable practical insight into both public supervisory legislation concerning insurance and private insurance contract law in Czech Republic. An informative general introduction surveying the legal, political, financial, and commercial background and surroundings of insurance provides a sound foundation for the specific detail that follows. The book covers all essential aspects of the law and regulation governing insurance policies and instruments. Its detailed exposition includes examination of the form of the insurance company and its reserves and investments; the insurance contract; the legal aspects of the various branches of property and liability insurance; motor vehicle insurance schemes; life insurance, health insurance, and workmen’s compensation schemes; reinsurance, co-insurance, and pooling; taxation of insurance; and risk management and prevention. Succinct yet eminently practical, the book will be a valuable resource for lawyers handling cases affecting Czech Republic. It will be of practical utility to those both in public service and private practice called on to develop and to apply the laws of insurance, and of special interest as a contribution to the much-needed harmonization of insurance law.
Unanticipated changes in tax policy are likely to have different macroeconomic effects compared to anticipated changes due to several mechanisms, including fiscal foresight and policy uncertainty. It is therefore important to understand what drives such policy surprises. We explore the nature of unanticipated tax policy changes by focusing on a political economy determinant of those events, namely the timing of elections. Using monthly data for 22 advanced economies and emerging markets over the period 1990-2018, we show that implementation lags tend to be significantly longer for tax policy change announcements that are made during the pre-election periods, thereby leading to a lower likelihood of “tax news shocks”. We also find that implementation lags become much shorter for tax policy changes that are announced in the aftermath of elections, generating more frequent tax news shocks. This pattern remains similar for different tax measures or types of taxes. The findings are robust to a number of checks, including alternative definitions of tax news shocks, or to controlling for various economic and institutional factors.
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