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Figure Skating
Discusses skating's many technical and artistic advances, its important figures, its intrigues and scandals, and the historical high points during its evolution.
International Taxation and Multinational Activity
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
Taxing Corporate Income in the 21st Century
This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Historical Dictionary of Figure Skating
Figure skating is the most popular televised sport at the Olympic Winter Games and is the oldest of the winter sports, having first been contested at the Games of the fourth Olympiad in London in 1908. No other sport creates such a perfect balance between athleticism and artistry, and the athletes—many of them household names like Oksana Baiul, Brian Boitano, Nancy Kerrigan, Evan Lysacek, Katarina Witt, and Kristi Yamaguchi—spend years in training to make it look effortless. The Historical Dictionary of Figure Skating relates the history of the sport through a chronology, an introductory essay, an extensive bibliography, appendixes, and over 800 cross-referenced dictionary entries on hundreds of skaters, past and present, but also on skating countries, governing bodies, skating disciplines, technical elements, skating styles, and many other subjects. This book is an excellent access point for students, researchers, and anyone wanting to know more about the history of figure skating.
Figure Skating in the Formative Years
Once a winter pastime for socializing and courtship, skating evolved into the wildly popular competitive sport of figure skating, one of the few athletic arenas where female athletes hold a public profile--and earning power--equal to that of men. Renowned sports historian James R. Hines chronicles figure skating's rise from its earliest days through its head-turning debut at the 1908 Olympics and its breakthrough as entertainment in the 1930s. Hines credits figure skating's explosive expansion to an ever-increasing number of women who had become proficient skaters and wanted to compete, not just in singles but with partners as well. Matters reached a turning point when British skater Madge Syers entered the otherwise-male 1902 World Championship held in London and finished second. Called skating's first feminist, Syers led a wave of women who made significant contributions to figure skating and helped turn it into today's star-making showcase at every Winter Olympics. Packed with stories and hard-to-find details, Figure Skating in the Formative Years tells the early history of a sport loved and followed by fans around the world.
Libriomancer
Isaac Vainio is a Libriomancer, a member of a secret society founded five centuries ago by Johannes Gutenberg. As such, he is gifted with the magical ability to reach into books and draw forth objects. But when Gutenberg vanishes without a trace, Isaac finds himself pitted against everything from vampires to a sinister, nameless foe who is bent on revealing magic to the world at large... and at any cost.
The Effects of Taxation on Multinational Corporations
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterpris...
Rethinking Estate and Gift Taxation
Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.
The Economics of Tax Policy
"Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited from advances in economic theory, econometric measurements, and data quality and access that are beginning to allow a greater consensus on what are the real effects of tax policy and how government levies affect...
Terminal Alliance
"The Krakau came to Earth to invite humanity into a growing alliance of sentient species. But they hadn't counted on a mutated plague wiping out half the human population, turning the rest into shambling, near-unstoppable animals, and basically destroying human civilization. You know, your standard apocalypse. The Krakau's first impulse was to turn around and go home. (After all, it's hard to have diplomatic relations with mindless savages who eat your diplomats.) Their second impulse was to try to fix us. Now, a century later, human beings might not be what they once were, but at least they're no longer tryiying to eat everyone. Mostly."--Jacket flap.
