The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Arguing, Reasoning, and Thinking Well offers an engaging and accessible introduction to argumentation and critical thinking. With a pro-social focus, the volume encourages readers to value civility when engaged in arguing and reasoning. Authors Gass and Seiter, renowned for their friendly writing style, include real-world examples, hypothetical dialogues, and editorial cartoons to invite readers in. The text includes a full chapter devoted to the ethics of argument, as well as content on refutation and formal logic. It is designed for students in argumentation and critical thinking courses in communication, philosophy, and psychology departments, and is suitable for students and general education courses across the curriculum.
Written in an accessible, straightforward style, Administrative Law: A Casebook, Tenth Edition focuses on the basic principles of administrative law using a traditional cases-and-notes pedagogy, flexible organization, and examination-length problems at the end of each substantive chapter. This book emphasizes the actual practice of administrative law, highlighting aspects of the law that will help students later as attorneys practicing before federal or state administrative agencies. Notes after cases focus on questions that would be asked by lawyers practicing in the area. End of chapter problems help to accentuate the types of problems confronted by practitioners. New to the Tenth Edition: Full coverage of recent developments, including new appointment and removal cases: Lucia, Seila Law, and Arthrex, plus accompanying notes; the newest developments regarding the doctrine of nondelegation including the Gundy case and Justice Gorsuch’s dissenting opinion; new treatment of the doctrine of exhaustion of administrative remedies; the newest developments dealing with standard of review including the DACA and Department of Commerce v. New York cases; the newest developments regarding Chevron and Auer deference, including the Pereira and Kisor Updated coverage of developments involving rulemaking. A new procedural due process case involving the emergency exception in the context of the COVID-19 pandemic. Cases and materials relating to state administrative law with an emphasis on California & New York. An edited and shortened chapter on administrative hearings. Professors and students will benefit from: A chronological approach that shows the procedural course of administrative law in actual practice A broad range of state cases, both classic and current Balanced coverage that gives students valuable exposure to the state level where most administrative law issues are handled in practice, in addition to the standard treatment of federal law Flexible organization beginning with an overview of administrative law and its agencies to allow instructors to easily adapt the book to individual course needs Clear, accessible writing style that facilitates student learning Excellent notes and explanatory material A casebook that pays careful attention to explanation, helping students with even complex areas of administrative law An examination-length problem at the end of each substantive chapter Teaching materials include: Comprehensive Teacher’s Manual with model answers and extensive materials related to teaching administrative law as a simulation course
Recognized as the most prestigious, comprehensive text on Global Health for GRADUATE programs in public and global health. Global Health, Third Edition (formerly titled International Public Health) brings together contributions from the world's leading authorities into a single comprehensive text. It thoroughly examines the wide range of global health challenges facing low and middle income countries today and the various approaches nations adopt to deal with them. These challenges include measurement of health status, infectious and chronic diseases, injuries, nutrition, reproductive health, global environmental health and complex emergencies. Important Notice: The digital edition of this book is missing some of the images or content found in the physical edition.
The thousands of mergers, acquisitions, and start-ups that have characterized the past ten years of business have created an increasing number of corporations in financial trouble: specifically, a shortage of venture capital or quick cash. Consequently, bankruptcy protection is now viewed as a strategic move to protect corporations from their creditors and allow them to reorganize. Bankruptcy and Insolvency Taxation, Third Edition provides the answers to the questions financial managers will have on the tax aspects of the "bankruptcy strategy.
Designed for optimal student learning for over 40 years, Egan’s Fundamentals of Respiratory Care, 11th Edition provides you with the strong background you need to succeed in the field of respiratory care. Nicknamed "the Bible for respiratory care," it helps you gain a thorough understanding of the role of respiratory therapists, the scientific basis for treatment, and clinical applications. Comprehensive chapters correlate to the most up-to-date 2015 NBRC Detailed Content Outline for the TM-CE to successfully prepare you for clinical and credentialing exam success. Always in step with the ever-changing field of respiratory care, this easy-to-read new edition features five new chapters, as well as new information on online charting systems, patient databases, research databases, meaningful use, simulation, and an expanded discussion of the electronic medical record system. User-friendly full-color design calls attention to special features to enhance learning. Evolve learning resources include PowerPoint slides, Test Bank questions, an English-Spanish glossary, an image collection, a Body Spectrum Anatomy Coloring Book, and student lecture notes that enhance instructors’ teaching and students’ learning. Student Workbook reflects the text’s updated content and serves as a practical study guide offering numerous case studies, experiments, and hands-on activities. Therapist-Driven Protocols (TDPs) used by RTs in hospitals to assess a patient, initiate care, and evaluate outcomes, are incorporated throughout the text to develop your critical thinking skills and teach the value of following an established protocol. Expert authorship from the leading figures in respiratory care ensures that critical content is covered thoroughly and accurately. Excerpts of 40 published Clinical Practice Guidelines provide you with important information regarding patient care, indications/contraindications, hazards and complications, assessment of need, and assessment of outcome and monitoring. UNIQUE! Egan's trusted reputation as the preeminent fundamental respiratory care textbook for more than 40 years maintains its student focus and comprehensive coverage while keeping in step with the profession. Updated content reflects changes in the industry to ensure it is both current and clinically accurate and prepares you for a career as a respiratory therapist in today’s health care environment. UNIQUE! Mini Clinis give you an opportunity to apply text content to actual patient care through short, critical-thinking case scenarios. Mini Clinis can also be used as a point of focus in class discussion to strengthen students' critical thinking skills. UNIQUE! Rules of Thumb highlight rules, formulas, and key points that are important to clinical practice. Bulleted learning objectives aligned with summary checklists to highlight key content at the beginning and at the end of each chapter, paralleling the three areas tested on the 2015 NBRC Therapist Multiple-Choice Examination: recall, analysis, and application.
Kendig, Chernick’s Disorders of the Respiratory Tract in Children is the definitive medical reference book to help you confront critical challenges using the latest knowledge and techniques. You’ll get the state-of-the-art answers you need to offer the best care to young patients. Tackle the toughest challenges and improve patient outcomes with coverage of all the common and rare respiratory problems found in newborns and children worldwide. Get a solid foundation of knowledge to better understand and treat your patients through coverage of the latest basic science and its relevance to clinical problems. Get comprehensive, authoritative coverage on today’s hot topics, such as interstitial lung disease, respiratory disorders in the newborn, congenital lung disease, swine flu, genetic testing for disease and the human genome, inflammatory cytokines in the lung, new radiologic techniques, diagnostic imaging of the respiratory tract, and pulmonary function tests. Learn from the experts with contributions from 100 world authorities in the fields of pediatrics, pulmonology, neurology, microbiology, cardiology, physiology, diagnostic imaging, anesthesiology, otolaryngology, allergy, and surgery.
Nobel laureate Robert Fogel's compelling study, first published in 2004, examines health, nutrition and technology over the last three centuries and beyond. Throughout most of human history, chronic malnutrition has been the norm. During the past three centuries, however, a synergy between improvements in productive technology and in human physiology has enabled humans to more than double their average longevity and to increase their average body size by over 50 per cent. Larger, healthier humans have contributed to the acceleration of economic growth and technological change, resulting in reduced economic inequality, declining hours of work and a corresponding increase in leisure time. Increased longevity has also brought increased demand for health care. Professor Fogel argues that health care should be viewed as the growth industry of the twenty-first century and systems of financing it should be reformed. His book will be essential reading for all those interested in economics, demography, history and health care policy.
`This is a highly readable and accurate translation. The very useful annotations help to orient the modern reader with respect to medieval concepts, reflecting a profound understanding of thirteenth-century institutional history and the social and legal context of medieval Christianity. An extraordinary piece of scholarship.' James Ginther, Department of Theological Studies, St Louis University Robert Grosseteste (c.1170-1253) was an English statesman, philosopher, theologian, and bishop of Lincoln, and also one of the most controversial figures in his country's episcopate. His long life coincided with the central period of institutional, intellectual, and religious consolidation in medieval Europe and his letters provide important insights into the practices and preoccupations of the English clergy and laity in the first half of the thirteenth century. This volume contains the first complete translation of Grosseteste's collected Latin letters and shows that these were most likely chosen and arranged by Grosseteste himself. Shedding light on some of the period's crucial debates on issues of theology, law, pastoral care, and episcopal authority, F.A.C. Mantello and Joseph Goering's richly annotated English translation makes his letters more accessible than ever for scholars and students, and for those interested in medieval history, religion, and culture.
Learn OECD guidance on business taxation in multiple countries A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for companies doing business globally. Helps companies properly price their goods and services for global markets Provides defenses for transfer pricing audits Provides standards for creating comparables that multijurisdictional tax administrations will accept Guides documentation requirements and timing issues If you're doing business in more than one country, Transfer Pricing Handbook is a must-have, essential guide for simplifying OECD regulations for your global company.
Author and geologist, Robert J. Wright has actively read, studied, talked, listened, and lectured about the history of the science-religion rift. In his thought-provoking new book, Dr. Wright discusses the history of the rift within the United States and, outlines thoughts on how we can work towards mending it.
This remarkable volume, now in its Fifth Edition, will take your research straight to the pressure points of contemporary confirmation proceedings. Ordin on Contesting Confirmation was written for attorneys representing secured and unsecured creditors as well as counsel for debtors in possession, committees, trustees, asset purchasers and other participants, and covers a wide variety of substantive issues potentially affecting the strategy and outcome of a creditor's challenge to a debtor's proposed plan of reorganization under Chapter 11, including: Plans that violate court-approved stipulations Claim classification, impaired claims, allowed secured claims Specific plan provisions Effect of confirmation Post-confirmation proceedings Duty of court and counsel in confirming plans Acceptance of impaired class Competing plans Release of non-debtor third parties Valuation issues
Author Robert Boyd suggests what he sees as the hitherto missing link in the world of medicine. Robert's writings are refreshing, stimulating and thought provoking - even humorous - and challenge the accepted norms in wide areas of conventional and alternative medicine. He has been at the forefront of cranial research and innovation for over 30 years.
The Bible includes prophetic speech and at times the church and its representatives are called to speak prophetically. But in our media-saturated age when many claim to speak for God, how can we evaluate the avalanche of supposedly prophetic speech? What does it mean to truly be prophetic? And when Christians should speak prophetically, how can they do so in a biblical and effective way? Using vivid examples, this book offers clear guidelines for creating, critiquing, and consuming popular media, as well as practical suggestions for faithful communication. It also helps readers think critically about communication technology. The book includes a foreword by Quentin Schultze and a preface by Clifford Christians.
One of the difficulties associated with Superfund—the federal government's program for cleaning up toxic waste sites in the United States—is the poor understanding we have about who is actually bearing its costs. While it is known that the tax on chemical and petroleum feedstocks raises about $570 million annually for the Superfund Trust Fund and the corporate environmental tax raises another $460 millino each year, further reliable data are only now becoming available. Researchers are beginning to understand how much potentially responsible parties and their insurers are spending on both transaction costs and on-site cleanups. Unfortunately, this is only the first part of the puzzle. Ultimately, these costs are borne by individuals--as consumers of the products or services provided or as share- or bond-holders, employees, or managers of the company. To date, no one has attempted to estimate the distribution of initial costs under the Superfund liability system or examined carefully the indirect effects of the costs of the Superfund program on other industries. In this book, the authors develop information on who pays the costs and who bears the burden under the current liability scheme in Superfund on a site-by-site basis. They look at short-term financial implications of changes in liability and taxes on key sectors affected by Superfund: chemicals, oil, mining, wood preserving, and commercial property-casualty insurers. They analyze the incidence of different taxing mechanisms and compare and contrast the financial effects on specific industries of the current Superfund program and of several alternative lability and tax-based funding mechanisms available. The alternative liability approaches examined include a scenario in which liability is eliminated for all sites created before Superfund was enacted, as well as a scenario in which parties are released from liability at sites where municipal and industrial wastes were codisposed. Because any change in liability will require a corollary change in trust fund revenues, the authors also assess the economic implications of a variety of taxes that could be used to finance the creation of a larger trust fund for site cleanups. These include an increase in the corporate environmental tax and the implemenation of new taxes, such as an excise tax on commercial insurance. Don Fullerton is a professor of economics and public policy at Carnegie Mellon, H. John Heinz III School of Public Policy and Management. Robert E. Litan, is a senior fellow at Brookings, and formerly was deputy assistant attorney general in the Antitrust Division of the U.S. Department of Justice. Paul R. Portney is vice president and senior fellow at resources for the Future. Katherine N. Probst is a fellow in the Center for Risk Management at Resources for the Future.
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