Showdown At Gucci Gulch

Author : Alan Murray
ISBN : 9780307761743
Genre : Political Science
File Size : 84.64 MB
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The Tax Reform Act of 1986 was the single most sweeping change in the history of America's income tax. It was also the best political and economic story of its time. Here, in the anecdotal style of The Making of the President, two Wall Street Journal reporters provide the first complete picture of how this tax revolution went from an improbable dream to a widely hailed reality. From the Trade Paperback edition.
Category: Political Science

Federal Taxation In America

Author : W. Elliot Brownlee
ISBN : 052154520X
Genre : Business & Economics
File Size : 85.23 MB
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Authoritative and readable, this brief survey is the first comprehensive historical overview of the US federal tax systems published since 1967. Its coverage extends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption--the formation of the republic, the Civil War, World War I, the Great Depression, and World War II--and discusses the significant modifications during the Reagan presidency. Now in a new edition, Brownlee extends his coverage to the present, with a new chapter focusing on the current tax policies of the George W. Bush administration. This discussion is set in a larger analysis of contemporary tax and fiscal issues, including war finance, Social Security, and Medicare.
Category: Business & Economics

The History Of Accounting Rle Accounting

Author : Michael Chatfield
ISBN : 9781134675456
Genre : Business & Economics
File Size : 78.93 MB
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Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Category: Business & Economics

Policy Analyse

Author : Adrienne Héritier
ISBN : 9783663014737
Genre : Social Science
File Size : 67.5 MB
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Die Policy-Analyse, die sich wesentlich mit Fragen der politischen Steuerung und der Gestaltung gesellschaftlichen Wandels befaßt, befindet sich im Wandel. Die Policy-Analyse,die ihre ursprüngliche Beeinflussung durch die Planungsdiskussion und den diesem zugrundeliegenden rationale und ökonomisch kalkulierenden Menschen nicht verleugnen kann, sieht sich in vielerlei Hinsicht gezwungen,ihre Konzepte skeptisch zu betrachten und eine Erklärungskraft ihrer Hypothesen in Frage zu stellen. Seit mehreren Jahren schon werden Versuche unternommen, Gegenentwürfe zum "Rationality Project" zu formulieren. Das hatte zur Folge, daß der "Textbook Approach" (Nakamura 1987) der Policy-Analyse aufgegeben wurde, der von einem klar abgegrenzten Programm, der "bounded policy", ausgeht. Um die Turbulenz der "Unordentlichkeit" der politischen Wirklichkeit besser zu berücksichtigen, wurde der neue politikwissenschaftliche Institutionalismus in die Netzwerkanalyse integriert. Der Band behandelt die Modifikation der Policy-Analyse und deren veränderte Fragestellungen.
Category: Social Science

Deconstructing Reagan

Author : Kyle Longley
ISBN : 0765615916
Genre : History
File Size : 73.95 MB
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Although he left office nearly 20 years ago, Ronald Reagan remains a potent symbol for the conservative movement. The Bush administration frequently invokes Reagan's legacy as it formulates and promotes its fiscal, domestic, and foreign policies. His name is a watchword for campus conservatives who regard him in a way that borders on hero worship. Conservative media pundits often equate the term "Reagan-esque" with personal honor, fiscal rectitude, and unqualified success in dealing with foreign threats. But how much of the Reagan legacy is based on fact, how much on idealized myth? And what are the reasons - political and otherwise - behind the mythmaking? "Deconstructing Reagan" is a fascinating study of the interplay of politics and memory concerning our fortieth president. While giving credit where credit is due, the authors scrutinize key aspects of the Reagan legacy and the conservative mythology that surrounds it.
Category: History

The Rise Of The Value Added Tax

Author : Kathryn James
ISBN : 9781316240151
Genre : Law
File Size : 57.36 MB
Format : PDF
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This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.
Category: Law

Parallel Politics

Author : Samuel Kernell
ISBN : 0815717806
Genre : Political Science
File Size : 39.68 MB
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While much has been written about economic competition between the United States and Japan, it is easy to lose sight of the fact that their relationship is founded essentially on each sides' domestic political concerns. Many critics have concluded that to gain a new equilibrium in relations, the two counties must develop a sophisticated appreciation of each other's political dynamics. Because budgets, taxes and macroeconomic policy are so central to activities of both governments, this book, by Japanese and American experts, focuses on the role of political institutions in formulating economic policy. Despite the differences in the two counties political systems—one-party/parliamentary versus two-party/presidential—there are striking similarities in the way politics is transacted in Japan and the United States. In particular, politicians in both countries are motivated primarily by the desire to serve local constituencies, which leads to overly parochial public policies. Combining case studies and discussions, the contributors provide an overview of the Japanese and American political systems, particularly those aspects that are most relevant to economic policymaking. In addition, they offer a comparative analysis of the politics of budgeting, tax reform, and structural policies
Category: Political Science

The Business Of America Is Lobbying

Author : Lee Drutman
ISBN : 9780190215538
Genre : Political Science
File Size : 40.15 MB
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Corporate lobbyists are everywhere in Washington. Of the 100 organizations that spend the most on lobbying, 95 represent business. The largest companies now have upwards of 100 lobbyists representing them. How did American businesses become so invested in politics? And what does all their money buy? Drawing on extensive data and original interviews with corporate lobbyists, The Business of America is Lobbying provides a fascinating and detailed picture of what corporations do in Washington, why they do it, and why it matters. Prior to the 1970s, very few corporations had Washington offices. But a wave of new government regulations and declining economic conditions mobilized business leaders. Companies developed new political capacities, and managers soon began to see public policy as an opportunity, not just a threat. Ever since, corporate lobbying has become increasingly more pervasive, more proactive, and more particularistic. Lee Drutman argues that lobbyists drove this development, helping managers to see why politics mattered, and how proactive and aggressive engagement could help companies' bottom lines. All this lobbying doesn't guarantee influence. Politics is a messy and unpredictable bazaar, and it is more competitive than ever. But the growth of lobbying has driven several important changes that make business more powerful. The status quo is harder to dislodge; policy is more complex; and, as Congress increasingly becomes a farm league for K Street, more and more of Washington's policy expertise now resides in the private sector. These and other changes increasingly raise the costs of effective lobbying to a level only businesses can typically afford. Lively and engaging, rigorous and nuanced, The Business of America is Lobbying will change how we think about lobbying-and how we might reform it.
Category: Political Science

A Republic No More

Author : Jay Cost
ISBN : 9781594038686
Genre : Political Science
File Size : 31.84 MB
Format : PDF
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After the Constitutional Convention, Benjamin Franklin was asked, “Well, Doctor, what have we got—a Republic or a Monarchy?” Franklin’s response: “A Republic—if you can keep it.” This book argues: we couldn’t keep it. A true republic privileges the common interest above the special interests. To do this, our Constitution established an elaborate system of checks and balances that disperses power among the branches of government, which it places in conflict with one another. The Framers believed that this would keep grasping, covetous factions from acquiring enough power to dominate government. Instead, only the people would rule. Proper institutional design is essential to this system. Each branch must manage responsibly the powers it is granted, as well as rebuke the other branches when they go astray. This is where subsequent generations have run into trouble: we have overloaded our government with more power than it can handle. The Constitution’s checks and balances have broken down because the institutions created in 1787 cannot exercise responsibly the powers of our sprawling, immense twenty-first-century government. The result is the triumph of special interests over the common interest. James Madison called this factionalism. We know it as political corruption. Corruption today is so widespread that our government is not really a republic, but rather a special interest democracy. Everybody may participate, yes, but the contours of public policy depend not so much on the common good, as on the push-and-pull of the various interest groups encamped in Washington, DC.
Category: Political Science

Konomische Theorie Der Demokratie

Author : Anthony Downs
ISBN : 3165290520
Genre : Business & Economics
File Size : 88.69 MB
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English summary: It was Anthony Downs' objective to create a model dealing with voter and government behavior. In order to do so, he established goals which governments, parties and lobbyists as well as the voters can pursue. To motivate all those concerned, he introduced the self-interest axiom and called for rationality in order to attain these goals. With the help of marginal analysis, each voter determines his/her party differential, which will help to determine each voter's choice at the ballot box and to decide which party's rule will give him/her greater utility in the future. Downs describes how crucial the concept of ideology is to his theory. He maintains that a two-party democracy could not provide stable and effective government unless there is a large measure of ideological consensus amongst its citizens, and that political parties encouraged voters to be irrational by remaining vague and ambiguous. German description: Anthony Downs' inzwischen klassisches Demokratie-Modell des Wahler- und Regierungsverhaltens orientiert sich an der okonomischen Theorie. Er nimmt an, dass politische Parteien und Wahler in der Verfolgung bestimmter, deutlich spezifizierter Ziele optimal handeln. So treffen die Wahler unter Ungewissheit uber den Wahlvorgang und die zukunftige Regierungsbildung ihre Wahl nach dem mutmasslichen Nutzen. Die Regierung versucht, mit Hilfe der Manipulation des Budgets ihre Wiederwahl zu erreichen.Ideologien der Parteien auf der einen Seite, Interessengruppen auf der anderen stellen den Wahlern bzw. der Regierung Informationen zur rationalen Entscheidungsfindung zur Verfugung. Dabei wird deutlich, dass Mehrparteiensysteme und Verhaltniswahlrecht jedes Wahl-Kalkul unlosbar werden lassen. Auf die weiteren Folgerungen fur Demokratie-Forschung und -Verstandnis geht Downs im letzten Teil seines Werkes ausfuhrlich ein.
Category: Business & Economics