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The Elgar Guide to Tax Systems
"Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countr...
Decentralization and Infrastructure in the Global Economy
The subnational dimension of infrastructure has emerged as one of the greatest challenges in contemporary public finance policy and management. Ensuring the efficient provision of infrastructure represents a challenge for all countries irrespective of their level of centralization or decentralization. This book proposes an innovative approach for the strengthening of decentralized public investment and infrastructure management. Decentralization and Infrastructure in the Global Economy: From Gaps to Solutions covers the most important aspects of infrastructure investment in a decentralized setting. It discusses infrastructure gaps and the quality of subnational spending; how functional respo...
Interdisciplinary Insights on Fraud
This book fills an essential gap in the existing literature by analyzing fraud, and the weakening of ethical relations as parts of an overall global process, in an interdisciplinary, international and multidimensional perspective. It provides an in-depth analysis of fraud in its multiple facets, including financial fraud (most notably related to banking), fiscal/tax fraud (tax compliance and the role of government in the process), and academic fraud (exams misconduct and plagiarism). It also presents a set of methods and empirical evidence on the prevention and combating of fraud in distinct settings, such as money laundering, fraudulent investments schemes, and public procurement mismanagement, and economies, including Brazil, Canada, France, and Portugal.
Lawyering Peace
How do parties to peace negotiations actually build durable peace and what conundrums must they solve to achieve durable peace?
Fiscal Decentralization and Local Finance in Developing Countries
This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal decentralization and the actual practice of subnational government finance. The extensive literature about the theory and practice is surveyed and longstanding problems and new questions are addressed. It focuses on the key choices that must be made in decentralizing, on how economic and political factors shape the choices that countries make, and on how, by paying more attention to the need for a more comprehensive approach and the critical connections between different components of decentralization reform, everyone involved might get more for their money.
Mexican Political Biographies, 1935-2009
"Teresa Lozano Long Institute of Latin American Studies."
The Rise of Regional Authority
This book measures and explains the formal authority of intermediate or regional general–purpose government in 42 countries from 1950 to 2006. Yielding a complex mosaic of scores across countries and time, the authors identify some simple and fundamental patterns.
Love, Life and All That Jazz
Tania, an interior decorator in Bombay, is in love with Sameer but finds it difficult to manage her long distance relationship with Sameer ever since he moved to the UK to pursue an MBA degree.After five years of togetherness will their love last or will Tania walk into the willing arms of her business partner,Ankur?Sameer is torn between his ambition to spread his wings and begin his career in the UK and his difficult long distance relationship with Tania whom he is committed to.Does he choose love and family or his career? Or does a life-altering event change his decision?Vikram is fun loving, charming and affluent. While he is looking for meaning in life and what he wants to do, he suppor...
Measuring Regional Authority
This is the first of five ambitious volumes theorizing the structure of governance above and below the central state. This book is written for those interested in the character, causes, and consequences of governance within the state and for social scientists who take measurement seriously. The book sets out a measure of regional authority for 81 countries in North America, Europe, Latin America, Asia, and the Pacific from 1950 to 2010. Subnational authority is exercised by individual regions, and this measure is the first that takes individual regions as the unit of analysis. On the premise that transparency is a fundamental virtue in measurement, the authors chart a new path in laying out ...
