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.
Issues of transfer pricing have come to the fore in both international tax and customs regimes. In particular, the problem of how to apply the two systems of valuation to the same transaction is of widespread concern. This well-known book, now in a fully updated second edition, is a problem-solving guide for professionals charged with valuating transactions in their client’s or company’s best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, it offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among other essential elements, the author discusses the following in depth: – the OECD Transfer Pricing Guidelines; – the GATT/WTO Customs Valuation Code (GVC) and other valuation rules in key jurisdictions and regional agreements; – the OECD and UN model tax conventions; – the arm’s length principle; – methods, both traditional and new, of determining whether the parties’ relationship in uenced the price; and – additions to and deductions from the customs value. This second edition discusses new developments in the eld, including a chapter on Commentary 23.1 and Case Study 14.1 of the Technical Committee on Customs Valuation of the World Customs Organization (WCO) – the rst international instruments linking transfer pricing and customs valuation. The book concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing year-end adjustments to transaction value would be consistent with Article 1 of the GVC. The book will continue to provide practitioners, customs administrations, and academics with a highly practical analysis of the intersection of transfer pricing and customs valuation. It will be welcomed by customs administrations charged with examining the acceptability of a transaction value xed between related parties and by multinational companies as a truly actionable tool they can use to optimize decision-making as it relates to transfer pricing and customs valuation in a “real world” setting.
Foreword by John B. Wilt, Colonel (Retired), U.S. Airforce ReserveToday, concerns over homeland security have led thousands of Americans to volunteer for various citizen emergency response groups, such as the Civil Air Patrol, U.S. Coast Guard Auxiliary, Community Emergency Response Teams, fire units, etc. In Citizens Defending America, Martin Greenberg focuses new attention on the subject of citizen volunteerism by chronicling the nature and purpose of volunteer police units—authorized organizations of a public or private nature that work at deterring crime and/or preventing terrorism for little or no monetary compensation—in America since 1620. A number of these historical groups responsible for maintaining the civil order of the day—slave patrols, frontier posses, vice suppression societies, the American Protective League, for example—now seem controversial when viewed through a contemporary lens. Greenberg uses the history of such groups to reflect upon the nation's past and to consider the possibilities for a safe and secure future. He also emphasizes the role of young people in the fields of security and safety, and stresses the need for more qualified, trained volunteers to help cope with man-made and natural disasters.
All the ways Mr. Gilbert's The First World War brings the conflict home to people at the end of the twentieth century render it one of the first books that anyone should read in beginning to try to understand this war and this century".--John Milton Cooper, Jr., The New York Times Book Review. 80 photos. 31 maps.
Written from the perspective of a scholar and performer, Traditional Music and Irish Society investigates the relation of traditional music to Irish modernity. The opening chapter integrates a thorough survey of the early sources of Irish music with recent work on Irish social history in the eighteenth century to explore the question of the antiquity of the tradition and the class locations of its origins. Dowling argues in the second chapter that the formation of what is today called Irish traditional music occurred alongside the economic and political modernization of European society in the late eighteenth and early nineteenth centuries. Dowling goes on to illustrate the public discourse on music during the Irish revival in newspapers and journals from the 1880s to the First World War, also drawing on the works of Pierre Bourdieu and Jacques Lacan to place the field of music within the public sphere of nationalist politics and cultural revival in these decades. The situation of music and song in the Irish literary revival is then reflected and interpreted in the life and work of James Joyce, and Dowling includes treatment of Joyce’s short stories A Mother and The Dead and the 'Sirens' chapter of Ulysses. Dowling conducted field work with Northern Irish musicians during 2004 and 2005, and also reflects directly on his own experience performing and working with musicians and arts organizations in order to conclude with an assessment of the current state of traditional music and cultural negotiation in Northern Ireland in the second decade of the twenty-first century.
Martin Hayes spent his childhood on a farm in County Clare, in a household steeped in musical tradition. After a free-spirited youth, he headed to the United States where he built a career that led to a life of musical performance on stages all over the world. Shared Notes traces this remarkable journey. Picking up his first fiddle at the age of seven, Hayes learned that music must express feeling. No amount of technical prowess can compensate for an absence of soulfulness. His interpretations of traditional Irish music are recognized the world over for their exquisite musicality and irresistible rhythm. Hayes has toured and recorded with guitarist Dennis Cahill for over twenty years, founded the Irish-American band The Gloaming, The Martin Hayes Quartet and The Common Ground Ensemble, and here, for the first time, tells his story of getting to the heart of the music.
This work examines the historical significance of the state of New Jersey in the Negro League legacy, especially the black baseball players, teams, owners and managers, and their struggles against not just segregation, and their accomplishments. The book includes photographs, appendices (records of New Jersey Negro League teams, 1923-1948, and a chronology), notes, a bibliography of research sources, an annotated list of suggested further readings, and an index.
An updated, lively and informative guide offers tourists, residents and architecture aficionados alike insights into more than 400 of Washington, D.C.'s, most important landmarks, noting each's location, architects, designers and date of completion. Simultaneous. Hardcover available.
Civil Rights and the Crisis of Liberalism: The Democratic Party, 1945-1976 is about ideology and politics. It focuses on the civil rights issue in Democratic party politics from 1945 to 1976 but glances at a longer history to describe American liberalism.
Quiz Kids was a network radio program that aired from 1940 to 1953 featuring smart children answering difficult questions submitted by listeners. Part of radio history during its "golden age," Quiz Kids thrived during a period of dramatic change in America. Audiences marveled at the speed with which the Kids answered the most difficult questions, vaulting the show beyond the producers' wildest expectations. Eleanor Roosevelt invited the Kids to the White House to meet with them. Their appearance at the Senate is discussed in the Congressional Record. During World War II, they toured America and raised $120 million in war bonds. They were guests on Jack Benny's radio show for three consecutive weeks. Walt Disney, Bob Hope, Fred Allen, the Lone Ranger, Gene Autry and other famous people were on their program. This thorough history describes the creation of the program, its national popularity and the children who made it such good listening.
PRAISE FOR ABRAHAM LINCOLNS PATH TO REELECTION IN 1864 OUR GREATEST VICTORY Political polls consistently record a substantial lack of confidence in national political leaders of both major parties and a disturbing sentiment that the United States is on the wrong track in current policy developments.. These sentiments lead to unfortunate summaries of alleged failures of our democratic institutions and proposals.. Fortunately, at this moment in our history, Fred J. Martin Jr. has stepped forward with a comprehensive analysis of politics in 1860s and most importantly, the political genius Abraham Lincoln as he led our country through a series of perilous crises into new paths of confidence and greatness. I admire, especially, Fred Martin's mastery of political detail and the large variety of motivations, strategies, and actions of a wide assortment of political players. -Former Senator Richard Lugar Arguably the most consequential election in American history, the presidential contest of 1864 has cried out for a more sophisticated analysis than it has heretofore received. Fortunately, Fred Martins background in political journalism and in banking has enabled him to provide such an analysis in this book, which is a welcome addition to the Lincoln literature. --Michael Burlingame, Author, Abraham Lincoln: A Life; Distinguished Chair in Lincoln Studies, History Department, College of Liberal Arts and Sciences University of Illinois, Springfield IL Fred Martin has written an illuminating account of the roots of Lincolns success as president, culminating in his victory in the critical election of 1864. Effectively using Lincolns words as well as those of his contemporaries, Martin demonstrates how it became possible for Lincoln to overcome his early background and become a skillful and ethical political leader who saved the Union and ended slavery. The book clearly is a labor of love for Martin, a long-time student of Abraham Lincoln. Every person interested in Lincoln and his presidency should have this well researched and well-written book in his/her library. -- William C. Harris, author of Lincoln and the Border States: Preserving the Union (2011) and Lincoln and the Union Governors (2013)
In this startling expose, journalists David C. Martin and John Walcott pry up the layers of misinformation and intrigue surrounding some of the decades biggest battles in the war against terrorism.
There is no more contentious and perennial issue in the history of modern Western thought than the vexed relationship between the genesis of an idea and its claim to validity beyond it. Can ideas or values transcend their temporal origins and overcome the sin of their original context, and in so doing earn abiding respect for their intrinsic merit? Or do they inevitably reflect them in ways that undermine their universal aspirations? Are discrete contexts so incommensurable and unique that the smooth passage of ideas from one to the other is impossible? Are we always trapped by the limits of our own cultural standpoints and partial perspectives, or can we somehow escape their constraints and enter into a fruitful dialogue with others? These persistent questions are at the heart of the discipline known as intellectual history, which deals not only with ideas, but also with the men and women who generate, disseminate, and criticize them. The essays in this collection, by one of the most recognized figures in the field, address them through engagement with leading intellectual historians—Hans Blumenberg, Quentin Skinner, Hayden White, Isaiah Berlin, Frank Ankersmit—as well other giants of modern thought—Max Weber, Emile Durkheim, Georg Simmel, Walter Benjamin, Theodor Adorno, and Georg Lukács. They touch on a wide variety of related topics, ranging from the heroism of modern life to the ability of photographs to lie. In addition, they explore the fraught connections between philosophy and theory, the truth of history and the truthfulness of historians, and the weaponization of free speech for other purposes.
The model of what a concise, attractive guidebook should be."—Mid-Atlantic Country This lively and informative guide offers tourists, residents, and architecture aficionados insights into nearly 450 of Washington, DC's, most noteworthy buildings and monuments. Organized into 19 discrete walking tours, plus one general tour of peripheral sites, this thoroughly revised sixth edition features projects ranging from early federal landmarks to twenty-first-century commercial, institutional, and residential buildings. It includes some 80 new entries covering dozens of recently completed buildings, along with some historic structures that may have been overlooked in the past. The guide also has updated maps, and many existing entries have been rewritten to reflect recent renovations, changes to the buildings' contexts, or additional scholarship. G. Martin Moeller, Jr., blends informed, concise descriptions with engaging commentary on each landmark, revealing surprising details of the buildings' history and design. Every entry is accompanied by a photograph and includes the structure's location, its architects and designers, and the corresponding dates of completion. Each entry is keyed to an easy-to-read map at the beginning of the tour. From the imposing monuments of Capitol Hill and the Mall to the pastoral suburban enclaves of Foxhall and Cleveland Park, from small memorials to vast commercial and institutional complexes, this guide shows us a Washington that is at once excitingly fresh and comfortably familiar. The additions and revisions incorporated into the latest edition illuminate broader demographic and physical changes in the city, including the emergence of new neighborhoods and the redevelopment of once-neglected areas.
Immersed in their on-demand, highly consumptive, and disposable lifestyles, most urban Americans take for granted the technologies that provide them with potable water, remove their trash, and process their wastewater. These vital services, however, are the byproduct of many decades of development by engineers, sanitarians, and civic planners. In The Sanitary City, Martin V. Melosi assembles a comprehensive, thoroughly researched and referenced history of sanitary services in urban America. He examines the evolution of water supply, sewage systems, and solid waste disposal during three distinct eras: The Age of Miasmas (pre-1880); The Bacteriological Revolution (1880-1945); and The New Ecology (1945 to present-day). Originally published in 2000, this abridged edition includes updated text and bibliographic materials. The Sanitary City is an essential resource for those interested in environmental history, environmental engineering, science and technology, urban studies, and public health.
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