P. Summers's Books

Toddlers on Technology

A Parents' Guide

By: Heather Leathers,P. Summers,A. Desollar

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Toddlers on Technology

A Parents' Guide

By: Heather Leathers,P. Summers,A. Desollar

Learn why interacting with an app is so fascinating to a young child. Discover what constitutes a "good app" and how to match an app to your child's temperament and learning style. Read a description of many excellent apps in our App Reviews section, and learn how to balance your child's digital work with real-life, "see-saw" activities. For parents of children under six who are concerned about their children's development in a surprisingly unfamiliar world"--Publisher's description.

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175

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AuthorHouse

Published Date

ISBN 10

1481730509

ISBN 13

9781481730501

A Destination VAT for CIS Trade

By: Ms.Katherine Baer,Ms.Victoria P. Perry,Mr.Emil M. Sunley

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A Destination VAT for CIS Trade

By: Ms.Katherine Baer,Ms.Victoria P. Perry,Mr.Emil M. Sunley

In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were “hybrid” VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper concludes that it would be better if all CIS countries applied the destination principle to CIS trade as well as to trade with the rest of the world. The paper addresses the economic, administrative and revenue allocation considerations underlying this decision.

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International Monetary Fund

Published Date

ISBN 10

1451978553

ISBN 13

9781451978551

Tina's Idea of Fun

By: Sean P. Summers

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Tina's Idea of Fun

By: Sean P. Summers

Just wanna be a better mother, that's all... some sort of a decent mother. Tina can't get through to her son. Stuck on the drink and tormented by her past, what will she do to get his attention? Paddy is a quiet man just looking for someone to talk to. He's a Republican, but he'll shake his fist at anything these days. When Queen Elizabeth II makes her first visit to Ireland, Tina's post-protest party brings out the worst in everyone. What lengths will people go to, to make a connection? Tina's Idea of Fun was first published to coincide with the world premiere on the Peacock stage of The Abbey Theatre, Dublin in April 2016.

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Page Count

121

Publisher

Bloomsbury Publishing

Published Date

ISBN 10

135000684X

ISBN 13

9781350006843

Bank Debit Taxes in Latin America

An Analysis of Recent Trends

By: Mr.Isaias Coelho,Mr.Liam P. Ebrill,Ms.Victoria P. Perry

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Bank Debit Taxes in Latin America

An Analysis of Recent Trends

By: Mr.Isaias Coelho,Mr.Liam P. Ebrill,Ms.Victoria P. Perry

Six Latin American countries have levied taxes on withdrawals from bank accounts, which have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against this type of taxation, describes the taxes, and surveys their revenue performance and economic impact. It concludes that the recently implemented taxes have been successful in raising revenue in the short term, but that adverse allocational impacts have likely been significant. The tax may work better in times of fiscal crisis, when financial intermediation is deep, and when the tax rate is modest.

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INTERNATIONAL MONETARY FUND

Published Date

ISBN 10

1451848900

ISBN 13

9781451848908

Book's by P. Summers

Toddlers on Technology

Toddlers on Technology

A Destination VAT for CIS Trade

A Destination VAT for CIS Trade

Tina's Idea of Fun

Tina's Idea of Fun

Bank Debit Taxes in Latin America

Bank Debit Taxes in Latin America

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