Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Figure skating, unique in its sublimely beautiful combination of technical precision, musicality, and interpretive elements, has undergone many dramatic developments since the only other history of the sport was published in 1959. This exciting and information-packed new history describes skating's many technical and artistic advances, its important personages, its intrigues and scandals, and its historical high points. Abundant full-color and black-and-white photographs illustrate the text. James R. Mines divides his history into three periods separated by the World Wars. First, he follows functional and recreational ice skating through its evolution into national schools, culminating in the establishment of the International Skating Union and the ascendancy of an international style of skating. Second, he explains the changes that occurred as the sport expanded into the form we recognize and enjoy today. And finally, he shows how skating became increasingly athletic, imaginative, and intense following World War II, as the main focus turned to the skaters themselves.

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.

Once a winter pastime for socializing and courtship, skating evolved into the wildly popular competitive sport of figure skating, one of the few athletic arenas where female athletes hold a public profile--and earning power--equal to that of men. Renowned sports historian James R. Hines chronicles figure skating's rise from its earliest days through its head-turning debut at the 1908 Olympics and its breakthrough as entertainment in the 1930s. Hines credits figure skating's explosive expansion to an ever-increasing number of women who had become proficient skaters and wanted to compete, not just in singles but with partners as well. Matters reached a turning point when British skater Madge Syers entered the otherwise-male 1902 World Championship held in London and finished second. Called skating's first feminist, Syers led a wave of women who made significant contributions to figure skating and helped turn it into today's star-making showcase at every Winter Olympics. Packed with stories and hard-to-find details, Figure Skating in the Formative Years tells the early history of a sport loved and followed by fans around the world.