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Partnership Taxation
Author: Joni Larson
Publisher:
ISBN: 1611632722
Pages: 454
Year: 2013
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This textbook breaks the complex world of partnership taxation into manageable groupings. Within each group the topics are presented in an organized and easy-to-follow manner. Each topic covered includes numerous examples and practice tips and raises questions about the actual application of specific rules. At the end of each grouping, students are encouraged to bridge the gap between the technical rules and real-life application by applying the rules to a comprehensive fact pattern. The second edition incorporates the latest information on the treatment of start up expenses, the special allocation rules, and qualified joint ventures. It also includes a series of practitioner checklists.
Impact Evaluation in Practice, Second Edition
Author: Paul J. Gertler, Sebastian Martinez, Patrick Premand, Laura B. Rawlings, Christel M. J. Vermeersch
Publisher: World Bank Publications
ISBN: 1464807809
Pages: 364
Year: 2016-09-12
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The second edition of the Impact Evaluation in Practice handbook is a comprehensive and accessible introduction to impact evaluation for policy makers and development practitioners. First published in 2011, it has been used widely across the development and academic communities. The book incorporates real-world examples to present practical guidelines for designing and implementing impact evaluations. Readers will gain an understanding of impact evaluations and the best ways to use them to design evidence-based policies and programs. The updated version covers the newest techniques for evaluating programs and includes state-of-the-art implementation advice, as well as an expanded set of examples and case studies that draw on recent development challenges. It also includes new material on research ethics and partnerships to conduct impact evaluation. The handbook is divided into four sections: Part One discusses what to evaluate and why; Part Two presents the main impact evaluation methods; Part Three addresses how to manage impact evaluations; Part Four reviews impact evaluation sampling and data collection. Case studies illustrate different applications of impact evaluations. The book links to complementary instructional material available online, including an applied case as well as questions and answers. The updated second edition will be a valuable resource for the international development community, universities, and policy makers looking to build better evidence around what works in development.
Federal Taxation of Wealth Transfers
Author: Stephanie J. Willbanks
Publisher: Wolters Kluwer Law & Business
ISBN: 1454874716
Pages: 600
Year: 2015-11-12
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With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.
International Tax Policy and Double Tax Treaties
Author:
Publisher: IBFD
ISBN: 9087220235
Pages: 414
Year: 2007
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Uneasy Partnership
Author: Geoffrey Hale
Publisher: University of Toronto Press
ISBN: 1442607300
Pages: 448
Year: 2018-01-25
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In this new edition of Uneasy Partnership, Geoffrey Hale examines the interdependent relationship between Canadian governments and businesses, considering governments’ multiple roles in the economy and their implications for the business environment. Hale provides an overview of the historical dimensions of Canada’s political economy and relations between government and business. Readers are invited to consider topics such as corporate power, the implications of Canada's economic structure, regional economic differences, the cross-cutting effects of globalization, and the role of interest groups in political and policy processes. In a thoughtful and well-researched style, Hale lays out how the partnership between business and government in Canada is an uneasy one—and one whose capacity to adapt to ongoing change is essential in an uncertain world.
Corporate Taxation Through the Lens of Mergers & Acquisitions
Author: Samuel C. Thompson, Jr.
Publisher:
ISBN: 1611631750
Pages: 880
Year: 2016-09-05
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This book approaches corporate taxation through the lens of the M&A provisions of the Internal Revenue Code. To ensure that the reader has the appropriate background to explore concepts, Chapter 2 provides an introduction to basic corporate tax principles. Because of the globalization of business activity, this book introduces many of the issues under the Code affecting both inbound and outbound cross-border transactions. The book also looks at various proposals to reform corporate taxation.
Unconventional Success
Author: David F. Swensen
Publisher: Simon and Schuster
ISBN: 074327461X
Pages: 416
Year: 2005-08-09
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The bestselling author of Pioneering Portfolio Management, the definitive template for institutional fund management, returns with a book that shows individual investors how to manage their financial assets. In Unconventional Success, investment legend David F. Swensen offers incontrovertible evidence that the for-profit mutual-fund industry consistently fails the average investor. From excessive management fees to the frequent "churning" of portfolios, the relentless pursuit of profits by mutual-fund management companies harms individual clients. Perhaps most destructive of all are the hidden schemes that limit investor choice and reduce returns, including "pay-to-play" product-placement fees, stale-price trading scams, soft-dollar kickbacks, and 12b-1 distribution charges. Even if investors manage to emerge unscathed from an encounter with the profit-seeking mutual-fund industry, individuals face the likelihood of self-inflicted pain. The common practice of selling losers and buying winners (and doing both too often) damages portfolio returns and increases tax liabilities, delivering a one-two punch to investor aspirations. In short: Nearly insurmountable hurdles confront ordinary investors. Swensen's solution? A contrarian investment alternative that promotes well-diversified, equity-oriented, "market-mimicking" portfolios that reward investors who exhibit the courage to stay the course. Swensen suggests implementing his nonconformist proposal with investor-friendly, not-for-profit investment companies such as Vanguard and TIAA-CREF. By avoiding actively managed funds and employing client-oriented mutual-fund managers, investors create the preconditions for investment success. Bottom line? Unconventional Success provides the guidance and financial know-how for improving the personal investor's financial future.
Research Methods
Author:
Publisher:
ISBN: 1349926728
Pages:
Year: 2017-09-16
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Warren Buffett's Ground Rules
Author: Jeremy C. Miller
Publisher: HarperCollins
ISBN: 0062415573
Pages: 352
Year: 2016-04-26
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Using the letters Warren Buffett wrote to his partners between 1956 and 1970, a veteran financial advisor presents the renowned guru’s “ground rules” for investing—guidelines that remain startlingly relevant today. In the fourteen years between his time in New York with value-investing guru Benjamin Graham and his start as chairman of Berkshire Hathaway, Warren Buffett managed Buffett Partnership Limited, his first professional investing partnership. Over the course of that time—a period in which he experienced an unprecedented record of success—Buffett wrote semiannual letters to his small but growing group of partners, sharing his thoughts, approaches, and reflections. Compiled for the first time and with Buffett’s permission, the letters spotlight his contrarian diversification strategy, his almost religious celebration of compounding interest, his preference for conservative rather than conventional decision making, and his goal and tactics for bettering market results by at least 10% annually. Demonstrating Buffett’s intellectual rigor, they provide a framework to the craft of investing that had not existed before: Buffett built upon the quantitative contributions made by his famous teacher, Benjamin Graham, demonstrating how they could be applied and improved. Jeremy Miller reveals how these letters offer us a rare look into Buffett’s mind and offer accessible lessons in control and discipline—effective in bull and bear markets alike, and in all types of investing climates—that are the bedrock of his success. Warren Buffett’s Ground Rules paints a portrait of the sage as a young investor during a time when he developed the long-term value-oriented strategy that helped him build the foundation of his wealth—rules for success every investor needs today.
Sports, Jobs, and Taxes
Author: Roger G. Noll, Andrew Zimbalist
Publisher: Brookings Institution Press
ISBN: 0815720408
Pages: 525
Year: 2011-03-01
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America is in the midst of a sports building boom. Professional sports teams are demanding and receiving fancy new playing facilities that are heavily subsidized by government. In many cases, the rationale given for these subsidies is that attracting or retaining a professional sports franchise—even a minor league baseball team or a major league pre-season training facility--more than pays for itself in increased tax revenues, local economic development, and job creation. But are these claims true? To assess the case for subsidies, this book examines the economic impact of new stadiums and the presence of a sports franchise on the local economy. It first explores such general issues as the appropriate method for measuring economic benefits and costs, the source of the bargaining power of teams in obtaining subsidies from local government, the local politics of attracting and retaining teams, the relationship between sports and local employment, and the importance of stadium design in influencing the economic impact of a facility. The second part of the book contains case studies of major league sports facilities in Baltimore, Chicago, Cincinnati, Cleveland, Indianapolis, San Francisco, and the Twin Cities, and of minor league stadiums and spring training facilities in baseball. The primary conclusions are: first, sports teams and facilities are not a source of local economic growth and employment; second, the magnitude of the net subsidy exceeds the financial benefit of a new stadium to a team; and, third, the most plausible reasons that cities are willing to subsidize sports teams are the intense popularity of sports among a substantial proportion of voters and businesses and the leverage that teams enjoy from the monopoly position of professional sports leagues.
Tax By Design
Author: Stuart Adam
Publisher: Oxford University Press
ISBN: 0199553742
Pages: 533
Year: 2011-09
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Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Rebuilding Native Nations
Author: Miriam Jorgensen
Publisher: University of Arizona Press
ISBN: 0816524238
Pages: 363
Year: 2007
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A revolution is underway among the Indigenous nations of North America. It is a quiet revolution, largely unnoticed in society at large. But it is profoundly important. From High Plains states and Prairie Provinces to southwestern deserts, from Mississippi and Oklahoma to the northwest coast of the continent, Native peoples are reclaiming their right to govern themselves and to shape their future in their own ways. Challenging more than a century of colonial controls, they are addressing severe social problems, building sustainable economies, and reinvigorating Indigenous cultures. In effect, they are rebuilding their nations according to their own diverse and often innovative designs. Produced by the Native Nations Institute for Leadership, Management, and Policy at the University of Arizona and the Harvard Project on American Indian Economic Development, this book traces the contours of that revolution as Native nations turn the dream of self-determination into a practical reality. Part report, part analysis, part how-to manual for Native leaders, it discusses strategies for governance and community and economic development being employed by American Indian nations and First Nations in Canada as they move to assert greater control over their own affairs. Rebuilding Native Nations provides guidelines for creating new governance structures, rewriting constitutions, building justice systems, launching nation-owned enterprises, encouraging citizen entrepreneurs, developing new relationships with non-Native governments, and confronting the crippling legacies of colonialism. For nations that wish to join that revolution or for those who simply want to understand the transformation now underway across Indigenous North America, this book is a critical resource. CONTENTS Foreword by Oren Lyons Editor's Introduction Part 1 Starting Points 1. Two Approaches to the Development of Native Nations: One Works, the Other Doesn't Stephen Cornell and Joseph P. Kalt 2. Development, Governance, Culture: What Are They and What Do They Have to Do with Rebuilding Native Nations? Manley A. Begay, Jr., Stephen Cornell, Miriam Jorgensen, and Joseph P. Kalt Part 2 Rebuilding the Foundations 3. Remaking the Tools of Governance: Colonial Legacies, Indigenous Solutions Stephen Cornell 4. The Role of Constitutions in Native Nation Building: Laying a Firm Foundation Joseph P. Kalt 5 . Native Nation Courts: Key Players in Nation Rebuilding Joseph Thomas Flies-Away, Carrie Garrow, and Miriam Jorgensen 6. Getting Things Done for the Nation: The Challenge of Tribal Administration Stephen Cornell and Miriam Jorgensen Part 3 Reconceiving Key Functions 7. Managing the Boundary between Business and Politics: Strategies for Improving the Chances for Success in Tribally Owned Enterprises Kenneth Grant and Jonathan Taylor 8. Citizen Entrepreneurship: An Underutilized Development Resource Stephen Cornell, Miriam Jorgensen, Ian Wilson Record, and Joan Timeche 9. Governmental Services and Programs: Meeting Citizens' Needs Alyce S. Adams, Andrew J. Lee, and Michael Lipsky 10. Intergovernmental Relationships: Expressions of Tribal Sovereignty Sarah L. Hicks Part 4 Making It Happen 11. Rebuilding Native Nations: What Do Leaders Do? Manley A. Begay, Jr., Stephen Cornell, Miriam Jorgensen, and Nathan Pryor 12. Seizing the Future: Why Some Native Nations Do and Others Don't Stephen Cornell, Miriam Jorgensen, Joseph P. Kalt, and Katherine Spilde Contreras Afterword by Satsan (Herb George) References About the Contributors Index
Private Equity Accounting, Investor Reporting, and Beyond
Author: Mariya Stefanova
Publisher: Pearson Education
ISBN: 0133593118
Pages: 320
Year: 2014-06-15
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Includes contributions from a team of experts from PWC, Deloitte, KMPG, Duff & Phelps, and TOPQ.
The Second Shift
Author: Arlie Hochschild, Anne Machung
Publisher: Penguin
ISBN: 1101575514
Pages: 352
Year: 2012-01-31
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Fifteen years after its first publication, The Second Shift remains just as important and relevant today as it did then. As the majority of women entered the workforce, sociologist and Berkeley professor Arlie Hochschild was one of the first to talk about what really happens in dual-career households. Many people were amazed to find that women still did the majority of childcare and housework even though they also worked outside the home. Now, in this updated edition with a new introduction from the author, we discover how much things have, or have not, changed for women today.
How People Learn
Author: National Research Council, Division of Behavioral and Social Sciences and Education, Board on Behavioral, Cognitive, and Sensory Sciences, Committee on Developments in the Science of Learning with additional material from the Committee on Learning Research and Educational Practice
Publisher: National Academies Press
ISBN: 0309131979
Pages: 384
Year: 2000-08-11
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First released in the Spring of 1999, How People Learn has been expanded to show how the theories and insights from the original book can translate into actions and practice, now making a real connection between classroom activities and learning behavior. This edition includes far-reaching suggestions for research that could increase the impact that classroom teaching has on actual learning. Like the original edition, this book offers exciting new research about the mind and the brain that provides answers to a number of compelling questions. When do infants begin to learn? How do experts learn and how is this different from non-experts? What can teachers and schools do-with curricula, classroom settings, and teaching methods--to help children learn most effectively? New evidence from many branches of science has significantly added to our understanding of what it means to know, from the neural processes that occur during learning to the influence of culture on what people see and absorb. How People Learn examines these findings and their implications for what we teach, how we teach it, and how we assess what our children learn. The book uses exemplary teaching to illustrate how approaches based on what we now know result in in-depth learning. This new knowledge calls into question concepts and practices firmly entrenched in our current education system. Topics include: How learning actually changes the physical structure of the brain. How existing knowledge affects what people notice and how they learn. What the thought processes of experts tell us about how to teach. The amazing learning potential of infants. The relationship of classroom learning and everyday settings of community and workplace. Learning needs and opportunities for teachers. A realistic look at the role of technology in education.