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The Mathematics of Voting and Apportionment
This textbook contains a rigorous exposition of the mathematical foundations of two of the most important topics in politics and economics: voting and apportionment, at the level of upper undergraduate and beginning graduate students. It stands out among comparable books by providing, in one volume, an extensive and mathematically rigorous treatment of these two topics. The text’s three chapters cover social choice, yes-no voting, and apportionment, respectively, and can be covered in any order, allowing teachers ample flexibility. Each chapter begins with an elementary introduction and several examples to motivate the concepts and to gradually lead to more advanced material. Landmark theo...
Towards a Neutral Formulary Apportionment System in Regional Integration
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (USâ€...
Making Democracy Fair: The mathematics of voting and apportionment
How do you know if an election is fair? Or if the result truly represents the choice of the people? In Making Democracy Fair students use elementary mathematical methods to explore different kinds of ballots, election decision procedures, and apportionment methods. In the first half of the book, students are introduced to a variety of alternatives to the "winner take all" strategy used in most elections. Determining which strategy is fairest is usually a very difficult question to answer, and many times the strategy chosen determines the winner. In the second part of the book, students investigate different methods of apportionment. How many representatives from each state will there be in the United States House of Representatives? How do countries using a proportional representation decide on the number of representatives from each political party to be seated in their government bodies?
Formulary Apportionment for the Internal Market
Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation (HST) and of the Common Consolidated Corporate Tax Base. This study assesses whether this approach represents a viable alternative to the arm's length standard currently applied in international tax law. The study comprises four parts. First, a theoretical concept of formulary apportionment is presented, followed by an evaluation of the practical experiences of four jurisdictions (United States, Canada, Switzerland and Germany) with formulary apportionment at the subnational level. Next, a proposal for harmonization on the basis of consolidation and apportionment is developed, and the book concludes with an overall analysis of the merits and drawbacks of the proposed model for harmonization.
Delegate Apportionment in the US Presidential Primaries
This book provides a comprehensive mathematical description and analysis of the delegate allocation processes in the US Democratic and Republican presidential primaries, focusing on the role of apportionment methods and the effect of thresholds—the minimum levels of support required to receive delegates. The analysis involves a variety of techniques, including theoretical arguments, simplicial geometry, Monte Carlo simulation, and examination of presidential primary data from 2004 to 2020. The book is divided into two parts: Part I defines the classical apportionment problem and explains how the implementation and goals of delegate apportionment differ from those of apportionment for state...
Proportional Representation
The book offers an in-depth study of the translation of vote counts into seat numbers in proportional representation systems – an approach guided by practical needs. It also provides plenty of empirical instances illustrating the results. It analyzes in detail the 2014 elections to the European Parliament in the 28 member states, as well as the 2009 and 2013 elections to the German Bundestag. This second edition is a complete revision and expanded version of the first edition published in 2014, and many empirical election results that serve as examples have been updated. Further, a final chapter has been added assembling biographical sketches and authoritative quotes from individuals who pioneered the development of apportionment methodology. The mathematical exposition and the interrelations with political science and constitutional jurisprudence make this an apt resource for interdisciplinary courses and seminars on electoral systems and apportionment methods.
