Let's say you're the coach of the Cleveland Browns, deciding which players should start in a Super Bowl matchup against the toughest team in the NFC. But instead of choosing from the current roster, you have every player in the team's 75-year history in your locker room. Who starts at quarterback: Hall-of-Famer Otto Graham, steady Brian Sipe, deadly accurate Bernie Kosar, or dynamic Baker Mayfield? At kicker, do you play Hall of Famer Lou Groza or 14-year-veteran Phil Dawson? Which players get the start at wide receiver? Dante Lavelli, Paul Warfield, Braylon Edwards, Ray Renfro, or Jarvis Landry? Combining career stats, common sense, and a host of intangibles, veteran sportswriter Roger Gordon imagines an embarrassment of riches and sets the all-time All-Star Browns lineup for the ages.

The birth of the National Football League can be traced to a meeting held in the showroom of a Canton, Ohio, car dealership in September, 1920. From these humble beginnings pro football has grown into a global phenomenon. Today, nearly a century later, fans flock to stadiums across the country, and worldwide television viewership numbers in the hundreds of millions. To celebrate the NFL's 100th season, Roger Gordon describes the evolution of pro football in trivia questions, answers, and anecdotes. Rather than merely posing questions and providing short answers, Gordon gives details behind each-stories that bring to life players, coaches, rivalries, and championships.

Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems.

Great players, great coaches, great fans, and a great stadium-the 1965-69 Cleveland Browns Two very exciting games in Cleveland Browns history-their upset of the Baltimore Colts in 1964 and the Monday Night Football game on September 21, 1970, when they beat Joe Namath and the New York Jets-bookend this in-depth look at a highly successful era in the franchise's history. During the five years from 1965-69, the Browns qualified for the postseason four times, played in three NFL championship games, and twice came within a game of the Super Bowl. Roger Gordon presents the narrative of the team along with personal profiles of players like Hall of Famers Paul Warfield, Leroy Kelly, Gene Hickerson, and Lou Groza. And, of course, there was the team's-and possibly the NFL's-greatest Hall of Famer, Jim Brown, albeit in 1965 only. Headed by Coach Blanton Collier, the Browns had an impressive record, remaining first or second in their division, and yet fell just short in the playoffs. Longtime Browns fans who remember this era will be eager to revisit it, and younger fans will learn about a very successful time in team history. Gordon connects the characters and stories of this era into the full franchise timeline, up to and including the modern day.

Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications.

Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector.

Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.