"The corporate tax could soon be headed in new directions," Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America's corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Violations of international law and human rights laws are the plague of the twentieth and twenty-first centuries. Violence and the flagrant violation of human rights have a naturally dramatic effect that inspires writers, film makers, artists, philosophers, historians, and legal scholars to represent these horrors in their work. In Decoding International Law: Semiotics and the Humanities, Professor Tiefenbrun helps readers understand international law as represented indirectly in the humanities.
Grant Management Simplified: If you want improved skills and confidence, expanded grant opportunities, reduced risk of adverse outcomes, and insider strategies for maximizing federal funding. Decoding Grant Management walks you step-by-step through insider secrets to maximize results for your Federal grants. Lucy's advice and tips are organized in practical way that anyone can implement.
How data science and the analysis of networks help us solve the puzzle of unintended consequences. Social life is full of paradoxes. Our intentional actions often trigger outcomes that we did not intend or even envision. How do we explain those unintended effects and what can we do to regulate them? In Decoding the Social World, Sandra González-Bailón explains how data science and digital traces help us solve the puzzle of unintended consequences—offering the solution to a social paradox that has intrigued thinkers for centuries. Communication has always been the force that makes a collection of people more than the sum of individuals, but only now can we explain why: digital technologies have made it possible to parse the information we generate by being social in new, imaginative ways. And yet we must look at that data, González-Bailón argues, through the lens of theories that capture the nature of social life. The technologies we use, in the end, are also a manifestation of the social world we inhabit. González-Bailón discusses how the unpredictability of social life relates to communication networks, social influence, and the unintended effects that derive from individual decisions. She describes how communication generates social dynamics in aggregate (leading to episodes of “collective effervescence”) and discusses the mechanisms that underlie large-scale diffusion, when information and behavior spread “like wildfire.” She applies the theory of networks to illuminate why collective outcomes can differ drastically even when they arise from the same individual actions. By opening the black box of unintended effects, González-Bailón identifies strategies for social intervention and discusses the policy implications—and how data science and evidence-based research embolden critical thinking in a world that is constantly changing.
Embrace the culture and get the most out of your time in China. Going to China for the first time can be an intimidating experience, even for those who have studied the language. In fact, traveling to China for the second, third, or fourth time can also be a challenging experience, especially if you intend to be fully immersed in daily life, get off the beaten path, and experience the "real" China. This China etiquette and culture guide is about how to get things done in China. Decoding China gives you down-to-earth information on how to deal with everyday situations--like eating at a restaurant or shopping at an outdoor market--that present unique and unexpected challenges for foreign visitors. Why being polite when you board a bus is a big mistake Finding a toilet (and what to bring along!) How to bargain for anything in a Chinese market Which train ticket to buy--hard seat? Soft seat? How the Chinese view privacy, and why it may make you seem suspicious Working in a Chinese office, and the politics of lunch As the Academic Director at the Chinese Flagship Center of Brigham Young University, Dr. Matthew B. Christensen has seen countless foreigners arrive in China…and fail to accomplish simple tasks like ordering food, boarding a bus, or making friends with a Chinese colleague. Why? Because they didn't understand China's basic cultural codes. This travel book will help you crack these codes. And with it, you'll soon be able to navigate your way in any situation.
The Guardian's Best Science Book of 2017: the fascinating science and history of the air we breathe. It's invisible. It's ever-present. Without it, you would die in minutes. And it has an epic story to tell. In Caesar's Last Breath, New York Times bestselling author Sam Kean takes us on a journey through the periodic table, around the globe, and across time to tell the story of the air we breathe, which, it turns out, is also the story of earth and our existence on it. With every breath, you literally inhale the history of the world. On the ides of March, 44 BC, Julius Caesar died of stab wounds on the Senate floor, but the story of his last breath is still unfolding; in fact, you're probably inhaling some of it now. Of the sextillions of molecules entering or leaving your lungs at this moment, some might well bear traces of Cleopatra's perfumes, German mustard gas, particles exhaled by dinosaurs or emitted by atomic bombs, even remnants of stardust from the universe's creation. Tracing the origins and ingredients of our atmosphere, Kean reveals how the alchemy of air reshaped our continents, steered human progress, powered revolutions, and continues to influence everything we do. Along the way, we'll swim with radioactive pigs, witness the most important chemical reactions humans have discovered, and join the crowd at the Moulin Rouge for some of the crudest performance art of all time. Lively, witty, and filled with the astounding science of ordinary life, Caesar's Last Breath illuminates the science stories swirling around us every second.
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
The literature on recoding is scattered, so this superb book ?lls a need by prov- ing up-to-date, comprehensive, authoritative reviews of the many kinds of recoding phenomena. Between 1961 and 1966 my colleagues and I deciphered the genetic code in Escherichia coli and showed that the genetic code is the same in E. coli, Xenopus laevis, and guinea pig tissues. These results showed that the code has been c- served during evolution and strongly suggested that the code appeared very early during biological evolution, that all forms of life on earth descended from a c- mon ancestor, and thus that all forms of life on this planet are related to one another. The problem of biological time was solved by encoding information in DNA and retrieving the information for each new generation, for it is easier to make a new organism than it is to repair an aging, malfunctioning one. Subsequently, small modi?cations of the standard genetic code were found in certain organisms and in mitochondria. Mitochondrial DNA only encodes about 10–13 proteins, so some modi?cations of the genetic code are tolerated that pr- ably would be lethal if applied to the thousands of kinds of proteins encoded by genomic DNA.
