Alm, J. et al. ed.
The Challenges of Tax Reform in a Global Economy
Springer-Verlag 2006.
474 pp.(H)
ISBN 0-387-29912-2
17,200円
Contents
1.Taxation and Distribution.- 2.The International Dimension.- 3.The Role of Tax Incentives.- 4.Tax Structure Revisited.- 5.The Political and Administrative Dimension of Tax Reform.- 6.Summary and Conclusion/
* This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. *
McLean, I.
The Fiscal Crisis of the United Kingdom
イギリスの財政危機
Palgrave, GBR 2005.7
272 pp.(H)
ISBN 1-4039-0366-2
14,200円
Contents
List of Tables / LIst of Figures / Glossary / Preface/ 1. The Setting of the Problem / 2. Public Finance in the UK Before 1888 / 3.Gladstone, Chamberlain, Goschen and the Webbs/ 4. The Origins of Barnett / 5. Barnett and Devolution Today / 6.Health - Getting it Right/ 7. Local Government - Getting It Wrong / 8. The Whys and Wherefores of Fiscal Flows / 9. The Australian model / 10. The Canadian model / 11. Honest Localism and Honest Centralism / References / Index/
* Public expenditures go to Scotland, Wales and Northern Ireland by the notorious Barnett formula, but this is collapsing and cannot last long, while formulae used in English regions also work badly. The Fiscal Crisis of the United Kingdom suggests how the system could be fixed, drawing lessons from Australia and Canada and recommending a Territorial Grants Commission. *
Cnossen, S. ed.
Theory and Practice of Excise Taxation
Smoking, Drinking, Gambling, Polluting, and Driving
Oxford U.P. 2005.3
272 pp.(H)
ISBN 0-19-927859-8
12,800円
Contents
1. Economics and Politics of Excise Taxation/ 2. Taxation of Tobacco/ 3. Economic Issues in Alcohol Taxation/ 4. Gambling Taxes/ 5. Environmentally Related Levies/ 6. An Excise Tax on Municipal Solid Waste? / 7. Road User and Congestion Charges/ 8. Excise Taxes: Economics, Politics, and Psychology/
* Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but of the myriad institutional details that are crucial for the practical application of that theory. *
Frank, H.A.
Public Financial Management
公的財政管理
CRC Press 2006.1
840 pp.(H)
ISBN 0-8493-9566-6
18,600円
Contents
1.The Context of Public Financial Management. 2.Public Finance. 3.Debt, Working Balances, and Financial Condition Analysis. 4.Public Pensions. Performance Budgeting and Management. 5.International Perspectives/
* Public Financial Management covers the five major pillars of this sub-discipline of public administration: context, public finance, retirement systems, performance measurement and budgeting, and international perspectives. This text offers practitioners information valuable in their day-to-day operations, while also providing students in public administration and public management programs with a solid foundation for their own development as future professionals and researchers. *
Lalli, W. R.
Handbook of Budgeting 5th ed.
2006 Cumulative Supplement
予算編成ハンドブック 第5版
John Wiley & Sons 2006.4
112 pp.(P)
ISBN 0-471-72886-1
11,600円
Contents
PART ONE: INTRODUCITON TO THE BUDGETING PROCESS: 1A. Strategic Balanced Scorecard Based Budgeting and Performance Management / 1A.1. Introduction: Why Most Companies Fail to Implement Their Strategies/ 1A.2. Why a Few Companies Produce Exceptional Results/ 1A.3. Measure Your Strategy with Balanced Scorecard/ 1A.4 Balanced Scorecard-Based Budgets/ 1A.5. Performance Management/ 1A.6. Summary/ 2A. Budgeting and Forecasting: Process Tweak Or Process Overhaul?/ 2A.1. Introduction/ 2A.2. Survey Methodology/ 2A.3. Findings: Budgeting Process/ 2A.4. Findings: Forecasting Process/ 2A.5. Report Summary/ 2A.6. Developing A Road Map For Change/ 5A Moving Beyond Budgeting: Integrating Continuous Planning and Adaptive Control/ 5A.1. Introduction/ 5A.2. Annual Budgeting Trap/ 5A.3. Why Some Organizations are Going Beyond Budgeting/ 5A.4. Beyond Budgeting: Enabling a More Adaptive Performance Management Process/ 5A.5. Climbing the Twin Peaks of Beyond Budgeting/ 5A.6. Beyond Budgeting: Enabling Radical Decentralization/ 5A.7. An Alternative Coherent Performance Management Process has Emerged/ 5B. Moving Beyond Budgeting: An Update/ 5B.1. Introduction/ 5B.2. Beyond Budgeting Round Table/ 5B.3. Guardian Industries Corporation/ Index/ *
Luttman, S.M. ed.
Advances in Taxation Vol. 17
JAI Press 2006.11
208 pp (H)
ISBN 0-7623-1376-5
15,600円
Contents
1.An Examination Of Tax Scholars’ Publications/ 2.Tax Planning For The Lobby Tax/ 3.Exploring The Generational And Racial Divide/ 4.Tax Incentives For Economic Growth: Capital Investment Or Research / 5.Self-Efficacy And Tax Research Performance / *
329-53 登録日 07.03.29
