This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international tax system. Since fundamental reform is politically difficult, this paper also proposes an incremental reform that would reduce tax expenditures, reduce the CIT rate to 25-28 percent, and impose a minimum rent tax on foreign earnings. Finally, this paper analyzes empirically the likely impact of the incremental on corporate revenues outside the U.S.: Though a U.S. rate cut would likely lower revenues elsewhere, implementation of a strong minimum tax could more than offset that effect for most countries with effective tax rates above 15 percent.
Organized around the 2016 Council for Accreditation of Counseling and Related Educational Programs (CACREP) Standards, Counseling Individuals Through the Lifespan introduces readers to the fundamentals of the counseling process during each stage of human development. Topics such as the client-counselor relationship, counseling theory, research, and interventions are addressed with a focus on caring for the total person within their environment and culture in today’s diverse world. Emphasizing the importance of self-reflection, chapters include case illustrations and guided practice exercises to further the development of successful, ethical 21st century counselors. Included with this title: The password-protected Instructor Resource Site (formally known as SAGE Edge) offers access to all text-specific resources, including a test bank and editable, chapter-specific PowerPoint® slides.
A Must-Have Resource for Clinicians, Instructors, and Students in Training! Written by internationally recognized experts, Cognitive Communication Disorders of MCI and Dementia, Third Edition provides professionals and students the most up-to-date research on the clinical assessment and management of individuals with dementia and those with mild cognitive impairment (MCI), the fastest growing clinical population. Dr. Kimberly McCullough, an expert on MCI and cognitive stimulation, joined Bayles and Tomoeda as co-author and this edition has an increased coverage of MCI, its characteristic features, the diagnostic criteria for its diagnosis, and treatment options. Students and practicing professionals will appreciate the authors' overview of the relation of cognition to communicative function and the characterization of how both are affected in MCI and the common dementia-related diseases including Alzheimer's, Lewy Body, Vascular, Parkinson's, Huntington's, Frontotemporal and Down Syndrome. A summary of important points at the end of chapters highlights essential clinical information and guides student learning. An all-new Clinical Guide comprises the second half of the book providing an extensive discussion of the process of assessment and evidence-based treatments for individuals in all stages of dementia. Features of the New Clinical Practice Guide Assessment: The authors provide a step-by-step discussion of the assessment process, an overview of reputable tests, and how to differentiate cognitive-communication disorders associated with MCI and dementing diseases. Treatment: This section includes comprehensive and detailed instructions for implementing evidence-based interventions for individuals in all stages of dementia. Additional topics include: A person-centered model for successful interventionCognitive stimulation programming for MCIClinical techniques supported by the principles of neuroplasticityIndirect interventions that facilitate communication, quality of life, and the safety of individuals with dementiaCaregiver counselingCare planning, goal setting, reimbursement and required documentation Case Examples: Includes restorative and functional maintenance plans. Cognitive-Communication Disorders of MCI and Dementia: Definition, Assessment, and Clinical Management was written by individuals dedicated to the study and treatment of cognitive-communicative disorders associated with dementia. Their research has received support by the NIH, the Alzheimer's and Related Disorders Association, the Andrus Foundation, as well as the University of Arizona, Appalachian State University and the University of Central Arkansas.
This book introduces the use of video analysis into the popular educational research model of action research. Video analysis has become increasingly common in teacher development for reflective practice, as well as within the teacher certification process as an assessment tool. Kimberly Lebak builds on this use of video with a model that integrates the opportunities afforded by action research and video analysis for meaningful teacher development. Her "how-to" guide brings the theoretical and practical together to show teachers how video can be a concrete artifact for unpacking and reflecting on the complexities inherent in educational contexts. Chapter content helps readers bridge the gap between research and practice. Examples of tools that can be used for getting started with video-based action research are embedded in the chapters, including planning tools to help pinpoint opportunities for using video to identify a meaningful research topic and develop a data collection plan and action plan; and reflective tools for viewing the videos from multiple perspectives. Teacher vignettes further cement the applicability of the video-based action research model. This book is ideal for use by teachers at all stages of their careers, including pre-service teachers just embarking on their careers and in-service teachers looking to examine and improve their practices along with the learning of their students. It will have an additional benefit in teacher education programs as well as in undergraduate- or graduate-level action research courses by academic researchers and teacher educators.
Sacramental occasions, or "Holy Fairs," practiced by Scots-Irish Presbyterians in mid-nineteenth-century America were intended to bring conversion to nonbelievers and spiritual renewal to baptized Christians. Kimberly Bracken Long examines the chief texts of American revivalism--sermons, devotional writings, and catechetical materials--to gain insights into the sacramental theology at work in these events, as well as into the nature of revivalism in the American Presbyterian context. She also explores several implications for twenty-first-century Reformed and Presbyterian worship.
Making Multiracials explains how a social movement emerged around mixed race identity in the 1990s and how it made "multiracial" a recognizable racial category in the United States.
Organized around the latest CACREP Standards, Counseling Individuals Through the Lifespan by Daniel W. Wong, Kimberly R. Hall, Cheryl A. Justice, and Lucy Wong Hernández introduces readers to the fundamentals of the counseling process during each stage of human development. Topics such as the client-counselor relationship, counseling theory, research, and interventions are addressed with a focus on caring for the total person within his/her environment and culture. Emphasizing the importance of intentionality and self-reflection, the chapters include case illustrations and guided practice exercises to further the development of successful 21st century counselors. Counseling Individuals Through the Lifepan is part of the SAGE Counseling and Professional Identity Series, which targets specific competencies identified by CACREP (Council for Accreditation of Counseling and Related Programs).
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