Die deutschsprachige Gegenwartsliteratur beschaftigt sich seit Beginn der 2000er-Jahre zunehmend mit Prekaritatsphanomenen wie Armut, Arbeitslosigkeit und Erfahrungen des sozialen Abstiegs. Im Zentrum des Buchs stehen ausgewahlte Romane, die mithilfe sozialwissenschaftlicher Modelle und Theorien kontextualisierend untersucht werden. Gleichzeitig werden die Texte hinsichtlich ihrer spezifischen Poetologie in den Blick genommen. Dabei zeigt sich, dass sie einer desillusionaren AEsthetik folgen, an deren Ende das Scheitern der Protagonist_innen steht. Die Studie ist ein Beitrag im Forschungsfeld "Literatur und OEkonomie" und zeigt, dass Prekaritat in der deutschsprachigen Gegenwartsliteratur gesamtgesellschaftlich verhandelt wird.

This is a practitioner's book, combining theoretical and practical applications for project professionals. It is a loosely coupled work flow that takes PM's through the most important quantitative methods, integrates them, and shows interrelationships that cannot be obtained by separate readings. These practical methods can be applied easily by project practitioners who are not steeped in theory and need to know how to make everyday use of numerical analysis in projects. This book also covers financial and life cycle risk as well as risk for the project itself and contains unique extensions to earned value and project initiation. This book will be of particular interest to project managers, program managers, project administrators, system engineers, cost and risk estimators, as well as continuing education and seminar providers.

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.

Refer to this financial management guide to help you gain control of your personal finances from assessment to budgeting to home ownership. The tips included will be beneficial for everyone in your family regarding money and credit issues. You will learn the differences in needs versus wants, creating a manageable budget, saving for future expenditures, paying off debt, and housing related rights and responsibilities.

Helping you from your earliest brainstorms to fully funded projects, this essential directory offers countless resources for anyone seeking funding for research, faculty development, dissertations, internships, scholarships, facility and organization support, conferences, and more. This latest edition of the Directory of Biomedical and Health Care Grants covers over 4,700 funding sources from all levels of government, corporations and foundations. Funding sources includes sponsors in the United States as well as European and Asian NGOs.

A Step by Step Guide for the Citizen Activist and Responsible Professional.

Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

This book, a polemical response to the dystopian direction that politics and economics have taken in the United States, is a combination of literary criticism and economic theory. It draws on the Latin poem Psychomachia by Prudentius, a citizen of the Roman Empire who lived through the last half of the fourth century into the beginning of the fifth, and on the 1959 groundbreaking graduate text on Public Finance by Richard Musgrave, which comes closest to infusing the present polemicist with the economic equivalent of what Prudentius called "Worship-of-the-Old-Gods." Kohn's "Old-Gods" are Allocative-Efficiency, Distributional-Equity, Inheritance-Taxation, Progressive-Tax-Rates, Paying-Down-the-Debt-When-the-Economy-Heats, Employment-Stabilization, and Optimal-Debt.

The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.

Fully updated each year, this, the leading textbook in the field, continues to provide coverage of the UK's tax system as it has for the last 19 years. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices.

The third edition of Implementing An Offshore Banking Presence offers updates analyzing the complexities of establishing an international banking presence removing the veil of secrecy presiding over escaping high taxation countries and the involvement of respectable business practices in the grey markets serving tax avoidance and money laundering advocates. The book goes into detailed discussion of a wide range of subjects including, among many others: (1) The Current State of Privacy & Taxation (2) A History of Money Laundering (3) Preferred International Financial Havens (4) Implementing an Offshore Banking Presence (5) International Investment Vehicles (6) Establishing an Offshore Corporation (7) Multi-Layered Partnerships (8) International Tax Reduction Techniques (9) Clandestine Communications (10) Digital Cash Transactions (11) Transferring the Corporate Tax Base (12) Expatriation (13) International Tax Structures (14) Offshore Cultural Attractions (15) The Future of Offshore Banking

This book explores the tax cut stimulus options available in today's economic climate. Several tax cuts were discussed during considerations of fiscal stimulus in recent years, and the current proposal of the American Recovery and Reinvestment Act of 2009. This stimulus proposal includes individual tax cuts directed at lower and middle income individuals and also includes business tax cuts. Effectiveness of a tax cut for short run stimulus purposes is judged by the extent to which the tax cut increases private demand. A tax cut that is saved will have no short term stimulative economic effect. Thus, in general, tax cuts received by individuals will not be successful as short run stimulus if they lead to additional saving, and tax cuts received by firms will not be successful unless they lead to spending on investment.

Multinational taxation is an area of research that encompasses academics in accounting, finance and economics. In particular, researchers are interested in determining whether taxation alters where multinational corporations (MNCs) operate their businesses. A review of the literature on foreign direct investment provides clear support for taxes influencing MNCs' location decisions. In addition, MNCs appear to organize themselves in a manner to increase the amount of their profits invested in relatively lightly taxed jurisdictions. By altering the location and the character of income across jurisdictions, MNCs are able to reduce their tax burdens. The natural extension of these lines of research, then, is determining the welfare consequences of MNCs' sensitivity to taxation. Taxation of Multinational Corporations aggregates the large body of international tax literature succinctly in one location. Very little of what is incorporated in this piece is novel. Rather, it borrows heavily from those researchers who have focused their careers on understanding taxation in the multinational context. Unfortunately, because much of the research in this area is dominated by work involving U.S. data, the paper is also quite U.S.-centric. However, many countries' multinational tax rules are quite similar. This is primarily attributable to the conformity generated in tax treaties based on the model treaty outlined by the Organization for Economic Cooperation and Development (OECD). So, although there is variation in specific tax rules across jurisdictions, the basic tax systems are very homogeneous. Taxation of Multinational Corporations begins by outlining all of the details of taxing multinational firms (Section II). The author then discusses the theory and the related research on the role of taxation on foreign direct investment and remittances of profits into the home country (Section III). Section IV describes the incentives to undertake income shifting and/or transfer pricing. Section V addresses some of the non-tax considerations, including financial accounting, of foreign investment decisions. Current developments in the multinational tax policy are reviewed in Section VI.

Die Steuersysteme im 19. Jahrhundert entstanden im Gefolge der neuen liberalen Grundlagenphilosophie von 1789 und den damit verbundenen neuen Staatsordnungen. Sie l-sten die alten feudalen Abgaben und Dienste ab. Von Frankreich ausgehend, entwickelte sich in den meisten mittel- und s}deurop{ischen Staaten der Typ der direkten objektiven Ertragsteuern. Sie sollten die Individuen vor staatlicher Steuerwillk}r besonders gut sch}tzen. Wegen ihrer Schwerf{lligkeit gegen}ber nderungen konnten diese Steuern jedochdie wirtschaftlichen und gesellschaftlichen Folgen der Industrialisierung nur ungen}gend aufnehmen. Die Ertragsteuern wurden abgel-st durch den revolution{r neuen Typ der englischen subjektiven Einkommensteuer, die bereits 1799 als au erordentliche Kriegssteuer entwickelt worden war. Die preu ische Einkommensteuer von 1891 blieb f}r Deutschland bis heute richtungweisend. Die bewegliche Einkommensteuer pa te sich den Wechseln der Industrialisierung ebenso elastisch an wie den sich {ndernden Staatszwecken: vom liberalen Nachtw{chterstaat, den es im w-rtlichen Sinne kaum gegeben hat, hin zum Rechts-, Lenkungs- und Sozialstaat. Die Steuer wurde zu einem bevorzugten Instrument der Innenpolitik. Die Staatshaushalte zeigen diese nderungen und die milit{rischen Auseinandersetzungen der europ{ischen Staaten mit gro er Deutlichkeit bei ihren Einnahmen und Ausgaben.

In der Insolvenz u ber das Vermoegen einer KG gehoert die haftungsrechtliche Inanspruchnahme der Kommanditisten fu r den verwaltungs- und verfu gungsbefugten Insolvenzverwalter zu dessen Pflichtprogramm. Eine Analyse der diesbezu glichen Rechtsprechung und Literaturpublikationen der jungeren Vergangenheit offenbaren indes, dass dieses Pflichtprogramm eine Vielzahl von rechtlichen Schwierigkeiten in sich birgt. Der Autor eruiert dabei die wesentlichen Streitfragen und setzt sich mit Ihnen im Wege einer wissenschaftlichen Diskussion auseinander. Immer wieder treten dabei die zu erwartenden Folgen fur die Praxis in den Vordergrund der Diskussion. Berucksichtigt wird darin nicht nur die idealtypische KG, sondern auch die als KG ausgestalteten Publikumsgesellschaften sowie die GmbH & Co. KG.

Why should you want to read "The Z-Book"?

This book is designed to give an overview of the SR&ED Program of the Canadian Tax Credits & Refunds System to the busy executive and the business owner/manager. In order to keep the Canadian businesses competitive in the present global market, the Canadian government offers one of the most generous incentives to Canadian businesses to encourage them to engage in scientific research and experimental development(SR&ED). It is also available to foreign corporations conducting SR&ED in Canada. It is estimated that only a very small fraction of those eligible actually apply for this credit. It is also estimated that in thelast fiscal year tax credits running into billions of dollars were approved, including refunds to eligible businesses. There is no upper limit set by the Government as to the amount of tax credits it is willing to give to eligible businesses with regard to SR&ED.

This information might make it worthwhile for you to take the time to read this book because it talks about millions of dollars in potential tax benefits and possibly cash refunds to you and to your business over the years and in some cases even in just one year

Many people have serious concerns about the environment and wonder whether solving environmental problems is compatible with continuing economic growth. This book provides an in-depth exploration of a proposed reform to the national tax system, whereby the burden of taxes is shifted from conventional taxes, such as those levied on labour and capital, to taxes on environmentally related activities, that involve resource use, particularly energy, or environmental pollution. There is some experience of such 'environmental tax reform' (ETR) in Europe, and the book briefly reviews this before considering how a more ambitious ETR in Europe could substantially reduce greenhouse gas emissions and material flows through the economy, while stimulating innovation and investment in the key 'clean and green' sectors of the economy which seem likely to play an increasing part in the creation of prosperity in Europe and elsewhere in the future.
Case studies of renewable energy, construction, fuel-efficient vehicles, and waste management in Germany show how these fast-growing sectors are making an increasing contribution to employment, output, and exports in the German economy, while improving the environment. The book explores the implications of introducing it on a much wider scale throughout the European Union. A unique modelling exercise, using two macroeconomic models, delivers varied and complementary insights into the economic and environmental results of a large-scale ETR in Europe, and its effects on and implications for the rest of the world. The modelling suggests that such a policy has a key role in the achievement of Europe's targets to reduce its greenhouse gas emissions, and, if implemented with cooperative policy in other countries, could significantly reduce global emissions.
The book is essential and hopeful reading for anyone who has wondered how, with today's intensifying environmental challenges, economic growth could become more environmentally sustainable.

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on 'Base Erosion and Profit Shifting' and more radical proposals, identifying core challenges in the extractives sector. This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.

"International Taxation in America" presents the most complete and indispensible guide to international taxation available in today's market. Author Brian Dooley, CPA, is a seasoned tax researcher and specialist in international tax and is among the very few experts who have experienced hundreds of international tax audits without a loss.

Covering international taxation for businesses, the taxation of shareholders of foreign corporations, foreign tax credits, cross-border estate planning, and much more, Dooley offers meticulous research and clear explanations of hundreds of international tax-related issues. Whether the subject is tax haven corporations and trusts, reducing taxes through tax treaties, learning how Americans are taxed abroad, or estate planning for multi-national families, Dooley explains the subject in thorough and clear language.

"International Taxation in America" provides valuable lessons for your enrichment, including useful links to help guide you online. You'll receive the level of information and expertise required to avoid mistakes and IRS scrutiny.

This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. Each volume contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars.
This eight volume collection includes 42 articles on environmental tax issues which were presented at the Tenth Global Conference on Environmental Taxation. It features articles in six areas relating to environmental tax reforms: experiences and potential, market-based instruments for climate protection, market-based instruments for environmentally sound management of energy, market-based instruments for environmentally sound management of water, market-based instruments for environmentally sound management of urban areas, and evaluation of market-based environmental policies. The quality of the articles published in Volume VIII reflects the excellent and inspiring work of leading scholars and practitioners in the field of environmental taxation.

The 39th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.