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Western Fiction in the Library of Congress Classification Scheme

Borgo Cataloging Guides are written by catalogers for catalogers. These guides provide surveys of cataloging practice and science in the Library of Congress classification scheme. Each book surveys a specific subject area, with comprehensive coverage of the actual subject headings and classification numbers.

This question was largely settled when the Library of Congress agreed to accept
AACR2 in 1980, since LC generates the cataloging records which most large
American libraries (particularly in academe) follow. It was only later that the
library world discovered, much to its collective dismay, that LC's adoption of
AACR2 was somewhat conditional, in that, under long-established LC policy,
books were not recataloged retroactively, and main entries which should have
been changed ...

The Encyclopedia of Taxation & Tax Policy

From adjusted gross income to zoning and property taxes, the revised edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax related issues. More than 150 tax practitioners and administrators, policymakers, and academics contributed to this unique and authoritative reference. The Encyclopedia examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition is completely revised, with 40 new topics and 200 articles revised to reflect six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of the best thinking of other experts in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition was selected as an Outstanding Academic Book of the Year by Choice magazine

It is evident, however, that the long-run implications of amnesties are ambiguous.
The potential gain from identifying past evaders and improving their compliance
in the long run must be weighed against three factors that might reduce
compliance of others in the long run. First, some complying taxpayers might
decide to not pay taxes fully in the future and to wait for an amnesty. To mitigate
against this potential problem, states holding amnesties have often emphasized
the unique, ...

Tax Compliance and Tax Morale

A Theoretical and Empirical Analysis

The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.

Tax amnesties are increasingly used by governments around the world. For
example, in November 2001, Italian finance minister Giulio Tremonti declared a
six-month tax amnesty, the 'scudo fiscale'. During the amnesty, some €56 billion
of exiled money was returned to the fold, and generated €1.4 billion additional
tax revenues (about 0.4 per cent of the total tax revenue). Similarly, the Polish
government enacted a tax amnesty between September 2002 and April 2003. In
summer ...

Tax Amnesties

The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work s foreword: The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs."

Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive.