The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. The authors bring an analytical approach to fiscal reform in Russia, providing a detailed analysis of the tax system and estimates of tax compliance and evasion. The book offers a careful examination of the fiscal architecture of Russia and concludes with a presentation of remaining reform needs and options for Russia. Based on Russia's reform experience, the authors also draw lessons for fiscal reform in other developing and transitional countries. Given the dynamic nature of Russia's economic development, this book will prove a timely and informative resource for academics in economics, public finance, political science and public administration as well as for policy makers. Its lessons will also be useful for officials involved with finance in transition and developing countries.

The last few decades have presented a new set of challenges and opportunities for public finances. Demographic trends have put substantial pressure on non-discretionary public expenditures such as health care, while legal challenges have put pressure on education financing. The author illustrates how these national trends have also impacted state and local finances ? some directly, others indirectly. The economic downturn further constrains state and local governments? options for dealing with national trends. Constituents? sentiment toward the size of government further exacerbates fiscal choices for state and local governments.In this broad and illuminating volume, experts on public finance discuss innovations in state and local tax policy implemented or considered over the course of the last three decades. The authors provide original work that analyzes whether state and local governments have ?gone outside the box? to deal with the strains of current public finances or have gotten along by adhering to the status quo. Well-known scholars in the area of state and local public finance consider actual practices and analyze potential policy changes for the future.Public policy and public finance scholars and students as well as policy makers will find much of interest in this impressive and original collection.

This book is a children's story about Easter. It intertwines a child's perceptions and an adult's expectation. Peter is a rather gumpy boy who is magically given a growing Easter egg....and the story evolves.

Three Parables and a Pickle is all about choices and how we make them---and how difficult it is to make the right choice sometimes.

Miu is a palace garden cat who longs to live inside the palace, but what happens when one day he crosses paths with the Pharaoh? Find out in this beautifully told story, based on historical fact, about life in Egypt, from a cat's-eye view. Bio: Sally Wallace-Jones is fascinated by Egypt and studied archaeology at university, gaining a PhD in Egyptian archaeology. She worked for the Egypt Exploration Society and then trained as a teacher. She teaches English at Riddlesworth Hall School. She and her husband live in Norwich with two badly behaved Siamese cats.

The unique site of Mersa Gawasis was a base for seaborne trade along the Red Sea coast during the Middle Kingdom. The Egyptians' purpose was to trade with Punt for incense and other exotic materials. There is little evidence of any permanent structures at the site apart from man-made caves in which shipping equipment was stored between expeditions. The pottery is, therefore, amongst the most significant evidence for human activity here. Vessel types include many marl C jars, but other kinds of vessels including significant foreign material also occur, some in large quantities. This variety of vessels and the careful reuse of potsherds is central to an understanding of specific and day to day domestic activities and of how the site operated. Mersa Gawasis has many vessel forms of the 12th and Early 13th dynasties. Epigraphic evidence closely dates the site, helping to confirm and underpin an understanding of vessel types and technologies within the ceramic chronology of the period. This volume presents the site's wide variety of ceramic material, offering also an interpretation of what pottery reveals about activities at the site. The author and excavation photographer have worked together to enhance details of the text with specific photographs.