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Tax and Government in the 21st Century
With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
The Spanish Language Today
It is suitable for those engaged with modern Spanish language, from beginning students with no prior knowledge to researchers.
Politeness in Europe
Politeness as practised across 22 European societies, firmly set within critical debates developed since the 1980s, is here presented in ways related to concrete situations in which language-users interact with one another to achieve their goals. Areas covered include types of politeness, forms of address, negotiation and small-talk in various contexts.
Tax, Law and Development
'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to dat...
The Pragmatics of Irish English
Provides empirical data on language use in Ireland in the private, official and public spheres, and also examines the use of Irish English as a reflection of socio-cultural norms of interaction. This volume is a book-length treatment of the pragmatics of a national variety of English, or any other language.
Current Trends in the Pragmatics of Spanish
"Current Trends in the Pragmatics of Spanish" provides the reader with a representative spectrum of current research in the most dynamic areas of the pragmatics of Spanish. It brings together a collection of academic essays written by well-established as well as emerging voices in Hispanic pragmatics. The essays include applications of pragmatic concepts to sub-fields of (Spanish) linguistics (i.e., pragmatics and grammar; pragmatics and applied linguistics; pragmatics and cross- and inter-cultural communication), studies of traditional topics in pragmatics (i.e., discourse markers, politeness, metaphor, humour) as well as a proposal to amalgamate the dominant pragmatic approaches, namely socio-pragmatics and cognitive pragmatics, into one comprehensive model. The essays in this collection represent both new theoretical and empirical research and as such they constitute a valuable contribution to the field of pragmatics in general and an essential reference to those researching the pragmatics of Spanish.
Tax, Social Policy and Gender
Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the 'fair go'. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development and the International Monetary Fund are paying renewed attention to gender inequality. Tax, Social Policy and Gender presents new research on entrenched gender inequality in a comparative framework of human rights and fiscal sustainability. Ground-breaking empirical studies examine unequal returns to education for women and men, decision-making about child care by fathers and mothers, the history and ge...
Not-for-Profit Law
Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.
At a Turning Point
Australia is at a much-needed turning point in work, care and family policy. Australian women, families and communities are struggling to manage the complex demands of work and care. Rapid social and demographic change, alongside new workplace, labour market trends and the aftermath of the COVID-19 pandemic, requires a policy revamp that will allow all Australians to work, care and be cared for. In seven chapters authored by leading scholars in the field, At a Turning Point: Work, care and family policies in Australia provides a comprehensive account of key policy areas that shape the experience of work and care across the life course. These include reproductive wellbeing, paid parental leave, early childhood education and care, flexible work, elder and disability care, and equitable systems of tax and transfer payments. At a Turning Point argues that a new social contract that puts gender equality, economic security and the well-being of carers and those they care for at the centre of policy design is essential to national productivity and prosperity. It is the foundation of a good society.
