Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.
Progress in developmental neurobiology and advances in (neuro) genetics have been spectacular. The high resolution of modern imaging techniques applicable to developmental disorders of the human brain and spinal cord have created a novel insight into the developmental history of the central nervous system (CNS). This book provides a comprehensive overview of the development of the human CNS in the context of its many developmental disorders. It provides a unique combination of data from human embryology, animal research and developmental neuropathology, and there are more than 400 figures in over a hundred separate illustrations.
This companion to Brenner and Rector's The Kidney offers a state-of-the-art summary of the most recent advances in renal genetics. Molecular and Genetic Basis for Renal Disease provides the nephrologist with a comprehensive look at modern investigative tools in nephrology research today, and reviews the molecular pathophysiology of the nephron as well as the most common genetic and acquired renal diseases. A comprehensive clinical review of Medelian renal disease is also be included. Detailed review of the molecular anatomy and pathophysiology of the nephron that provides relevant basic science to consider when diagnosing and managing patients with these disorders.
With a foreword by John T. Queenan, MD, Professor and Chair Emeritus of Obstetrics and Gynecology, Georgetown University School of Medicine, Washington. Fetal medicine has emerged as a separate subspecialty over the last 30 years as a result of major advances in a number of areas, in particular ultrasound imaging, cytogenetics, molecular biology and biochemistry. The widespread use of antenatal screening and diagnostic tests has led to an increased need for obstetricians to have knowledge and skills in fetal medicine. This book provides the information that underpins training programmes in fetal medicine and integrates science and clinical disciplines in a practical and useful way. Basic science sections provide clinicians with a vital introduction to the new language of science that will help them understand new and development treatment options. Clinical sections include: the latest advances in prenatal screening; a systems-based presentation of the diagnosis and management of fetal malformations; complete coverage of common and rare fetal conditions including growth restriction, endocrine and platelet disorders, early pregnancy loss, and twins/multiple pregnancy. Highly illustrated with over 500 ultrasound scans and line drawings. International team of expert contributors. Features new self-assessment section. Written by an international team of experts. Shorter, more focused on fetal medicine Clinical sections written in an up-to-date, problem-based style Case studies and vignettes to illustrate clinical points More focus on important basic-science concepts, such as maternofetal cell trafficking, and the relevance to clinical management Expansion of information on bereavement due to fetal loss New self-assessment section
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