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Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
Using oral accounts of their personal histories, this book recounts the lives and experiences of 22 black South African women, all born before 1915, from one small town in the Western Transvaal. This approach gives a unique insight into the history of South Africa in the twentieth century, as well as into the lives and world views of the unknown women who have been part of that history. North America: Heinemann
First published in 1981, The Political Nature of a Ruling Class is a study of the role played by the ‘organic intellectuals’, who were attached to the capitalist class in South Africa, in shaping the processes of state and class formation in the crucial decades when the foundations of modern South Africa were being laid. The book examines how the political and ideological character of the imperialist, ‘British South African’, mining bourgeoisie was formed, which revolutionised southern Africa and remained dominant until the First World War, and how a national bourgeoisie emerged and later came to prevail which differed both as a political force and as the bearer of a new ‘South Afr...
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Today's moviegoers and critics generally consider some Hollywood products--even some blockbusters--to be legitimate works of art. But during the first half century of motion pictures very few Americans would have thought to call an American movie "art." Up through the 1950s, American movies were regarded as a form of popular, even lower-class, entertainment. By the 1960s and 1970s, however, viewers were regularly judging Hollywood films by artistic criteria previously applied only to high art forms. In Hollywood Highbrow, Shyon Baumann for the first time tells how social and cultural forces radically changed the public's perceptions of American movies just as those forces were radically chan...
Open wide! Dentists care for people's teeth. Give readers the inside scoop on what it's like to be a dentist. Readers will learn what dentists do, the tools they use, and how people get this exciting job.
This book covers the transition of individuals with mild and moderate disabilities to all aspects of adult life. The text includes not only the transition to employment, but also the transition to future living and post-secondary educational environments. Transition Education and Services for Adolescents with Disabilities builds upon the success of past editions, but it also presents a new and fresh look at the areas of transition education and transition services. Two separate models are proposed, one to cover transition education and the other to provide an overview of transition services. The separate but equal emphasis on each model component will help readers see their own roles more clearly. This book is intended for use by those in pre-service education programs as well as those currently in the field.
'Not tonight, darling, I've got a headache...' An estimated one in three couples suffer from problems associated with one partner having a higher libido than the other. Marriage therapist Michele Weiner Davis has written THE SEX-STARVED MARRIAGE to help couples come to terms with this problem. Weiner Davis shows you how to address pyschological factors like depression, poor body image and communication problems that affect sexual desire. With separate chapters for the spouse that's ready for action and the spouse that's ready for sleep, THE SEX-STARVED MARRIAGE will help you re-spark your passion and stop you fighting about sex. Weiner Davis is renowned for her straight-talking style and here she puts it to great use to let you know you're not alone in having marital sex problems. Bitterness or complacency about ho-hum sex can ruin a marriage, breaking the emotional tie of good sex.