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Tax and Technology
The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, ind...
Blockchain and Collective Rights Management of Copyright and Related Rights at the Global Level
Online music streaming has become an important source of revenue within the music industry, but the necessary licensing of musical works and sound recordings can still be quite cumbersome. The thesis discusses what blockchain is, how it could facilitate global licensing, and whether it could replace or improve the current system of collective rights management.
Modeling Environment-Improving Technological Innovations Under Uncertainty
This book presents a compendium of methodologies for evaluating the economic impact of technological innovation upon climate-change policy. There is a broad consensus on the key elements of climate-change science and agreement that near-term actions are needed to prevent dangerous anthropogenic interference with the climate system. However, there is little agreement on the costs and benefits of climate policy. Any policy implementation will result in an irreversible but environment-improving investment in alternative technologies; this change will generate immediately-realized costs but significantly-delayed benefits. Hence, a critical element in policy selection is the inherent uncertainty in the climate and economy that can be expected over time.
Venture Capital Investment and Government Incentives
This book explores the best ways for governments to design venture capital investment incentives. Venture capital is a multi-billion-dollar industry and a major driver of innovation and national growth. Investment in startup companies by venture capital funds helps finance new inventions and create wealth, economic growth, and jobs. However, because venture capital investment is highly risky and sensitive to market downturns, many governments around the world use special legal and tax incentives to help encourage this form of investment. Since the introduction of the first venture capital incentive in the USA in 1958, scores of venture capital incentives have come and gone. These incentives ...
Public Administration and Expertise in Democratic Governments
This collection deals with challenges confronting public law and public administration in twenty-first century democracies across the world. It draws together contributions from leading scholars, examining cutting-edge topics, and projecting the scholarship forward. It emphasizes the importance both of justifying executive policymaking to citizens and of drawing on bureaucratic expertise and professional competence. Contributors examine the role of courts and argue for new forms of public participation that can incorporate democratic values into executive-branch policymaking. Finally, the work confronts problems in the administration of the criminal law that are generating increased public concern. Building on Rose-Ackerman’s scholarship, writers compare the American experience with contemporary developments in other leading democracies – in particular, Germany, France, the EU, Canada, and Latin America. The work will be an invaluable resource for academics, researchers and policymakers working in the areas of Administrative Law, Public Law, and Political Science.
Handbook of Business Communication
In spite of the day-to-day relevance of business communication, it remains underrepresented in standard handbooks and textbooks on applied linguistics. The present volume introduces readers to a wide variety of linguistic studies of business communication, ranging from traditional LSP approaches to contemporary discourse-based work, and from the micro-level of lexical choice to macro-level questions of language policy and culture.
How to Find Business Information
This fact-filled guide serves as an introductory handbook or as a refresher for those who want to research a specific topic or update their research skills. The good news is that more business information is available than ever before. But for those drowning in a plethora of data, that is also the bad news. How to Find Business Information: A Guide for Businesspeople, Investors, and Researchers extends a lifeline to those inundated souls, offering sage advice about locating what one needs easily, quickly, and from trustworthy sources. Encompassing print and digital materials, journals (both online and print), online databases, reference materials, and websites, this handbook will prove inval...
Routledge International Handbook of Poverty
The first of the UN Millennium Goals was to reduce extreme poverty and in 2014 it was halved compared to 1990, and now the goal is to eradicate poverty and hunger by 2030. The reduction in poverty is, to a high degree, the consequence of the rapid economic development in a few countries, especially China, but in many countries around the globe poverty is still at a high level and is influencing societies’ overall development. It is against this background that this Handbook provides an up-to-date analysis and overview of the topic from a large variety of theoretical and methodological angles. Organised into four parts, the Handbook provides knowledge on what poverty is, how it has develope...
