In Progress and Poverty, economist Henry George scrutinizes the connection between population growth and distribution of wealth in the economy of the late nineteenth century. The initial portions of the book are occupied with refuting the demographic theories of Thomas Malthus, who asserted that the vast abundance of goods generated by an economy's growth was spent on food. Consequently the population rises, keeping living standards low, poverty widespread, and starvation and disease common. Henry George had a different attitude: that poverty could be solved and economic progress preserved. To prove this, he draws upon decades of data which show that the increase in land prices restrains the amount of production on said land; business owners thus have less to pay their workers, with the result being mass poverty especially within cities.

Gordon Brown was a past-master at sneaking in new taxes by stealth, but his efforts as Chancellor and then Prime Minister were merely the latest in a long line of party leaders desperate to extract more money from reluctant taxpayers. This book challenges the need for government to resort to such underhand practices which undermine the economy, killing the goose which lays the golden eggs, and the integrity of the political process. The author argues that not only does taxation flout the principle of private property, but it 'is a primal cause of both inflation and unemployment. Regardless of this, the freely elected governments of contemporary trading economies - with the acquiescence of their electorates - persist in raising the major part, if not all, of their revenues by means of taxation. The immediate cause of such action by governments...is ignorance of any acceptable alternative method of raising sufficient public revenue.' Burgess shows how the development of Keynes' general theory of employment 'leads to the conclusion that an open trading economy is likely to be most competitive, and therefore most prosperous, only when taxation is abolished' - but government must be funded. How can this be done without taxation? To provide an answer he refines Alfred Marshall's distinction between the public and private value of property to reveal an alternative, peculiarly public source of revenue. Unlike a tax, defined by a former Labour Chancellor, Hugh Dalton, as 'a compulsory contribution imposed by a public authority, irrespective of the exact amount of service rendered to the taxpayer in return', the 'public value' identified by Marshall would deliver an exact equivalence between the benefits enjoyed and the amount paid. On the basis of this widely accepted definition, therefore, it is not a tax but the price for services rendered like any other transaction - the price fixed by the market. The author shows how reform may be introduced with a minimum of disruption, so that politicians with an eye to re-election can achieve measurable results during the lifetime of a parliament.

This volume presents Richard Blundell's outstanding research on the modern economic analysis of labor markets and public policy reforms. Professor Blundell's hugely influential work has enhanced greatly our understanding of how individuals' behavior on the labor market respond to taxation and social policy influence. Edited by IZA, this volume brings together the author's key papers, some co-authored and some unpublished, with new introductions and an epilogue. It covers some of the main research insights in the study of labor supply. The question of how individuals adapt their behavior in response to policy changes is one of the most investigated topics in empirical labor and public economics. Do people reduce their working hours if governments decide to raise taxes? Might they even withdraw completely from the labor market? Labor supply estimations are extensively used for various policy analyses and economic research. Labor supply elasticities are key information when evaluating tax-benefit policy reforms and their effect on tax revenue, employment, and redistribution. The chapters cover empirical and theoretical developments as well as applications to tax and welfare reform, and each represents a substantive research contribution from Blundell's publications in top research outlets.

In this 30th volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning. Three studies separately examine individual responses to taxation including the renunciation of U.S. citizenship due to the Foreign Account Tax Compliance Act, the imposition of a tax on sugar-sweetened beverages, and the effects of social media on tax compliance in a developing country. Reporting peer-reviewed research contributions from the U.S., Canada, and Malaysia Advances in Taxation Volume 30 is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts

Women who encounter the criminal justice system are far more likely to have experienced domestic or sexual abuse than the wider female population. Despite widespread recognition of the link between a woman's victimisation and her involvement in crime, the relationship between the two is still not well understood. Gendered Justice? illustrates how a woman's involvement in crime can manifest as a by-product of her attempts to cope with, survive, or escape domestic abuse. Referencing the first UK-based research of its kind, Roberts explores how a woman's involvement in crime can be explained or contextualised by her experience of domestic abuse. Drawing on the experiences of women serving community-based sentences, all of whom had been subjected to domestic abuse, the author analyses a variety of situations which illustrate how women can become involved in crime when their abuse perpetrator is not present, after the abusive relationship has ended or even years after the abuse has ceased, yet their actions can still be attributed to their victimisation. She also demonstrates how perpetrators of abuse use women's involvement in the criminal justice system as a further weapon of abuse. Built upon the foundations of women's real-life experiences, which have real-world implications, Gendered Justice? introduces a range of recommendations and implications for both policy and practice in the field of criminal justice.

This edition brings the book completely up to date with the provisions of Finance Act 2019, including: * Substantial increase in income tax higher rate threshold * Revised Scottish income tax limits * Benefits in kind for electric motor cars * Capital allowances special rate reduction * Annual investment allowance temporary increase * Structures and buildings allowances * Reform of NICs employment allowance * Retention of Class 2 NICs * PPR relief for final period of ownership * Changes to CGT entrepreneurs' relief conditions * Corporate capital losses restriction * Further extension to freezing of VAT thresholds

The study of taxation is fundamental for understanding the construction of Tibetan polities, the nature of their power - often with a marked religious component - and their relationships with their subjects, as well as the consequences of taxation for social stratification. This volume takes the analysis of taxation in Tibetan societies (both under the Ganden Phodrang and beyond it) in new directions, using hitherto unexploited Tibetan-language sources. It pursues the dual objective of advancing our understanding of the organisation of taxation from an institutional perspective and of highlighting the ways in which taxpayers themselves experienced and represented these fiscal systems. Contributors are Saadet Arslan, John Bray, Kalsang Norbu Gurung, Isabelle Henrion-Dourcy, Berthe Jansen, Diana Lange, Nancy E. Levine, Charles Ramble, Isabelle Riaboff, Peter Schwieger, Alice Travers, and Maria M. Turek.