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Federal Fiscal Relations in India: Imperatives for Restructuring
by J V SarmaFederal fiscal management involves the sharing and distribution of financial and economic powers among different layers of government, and restructuring of public finances, among others. Countries such as India, that adopted the federal form of government, have guidelines in their Constitutions for such division of economic and financial powers. Even with all such institutional arrangements, the federal fiscal management is not without snags and hitches. Countries vary in their choice of federal system, welfare objectives, approaches to ensure balanced regional development and equity in economic growth, and the overall economic management approach. India with its diverse social, economic and cultural background is an ideal case of adopting the federal form of government. This fact was well-recognized even before Independence and so a system of federal fiscal sharing – sharing of revenues between various layers of government, using transfer processes referred to as inter-governmental transfers – had been put in place. Yet even after six decades the system remains thorny. To correct the imbalances, the tax system is under extensive revision and many other changes in the state level tax systems are planned. Further, the economic planning process is under complete revision with the replacement of the Planning Commission by the National Institution for Transforming India (NITI) Aayog that might lead to further fundamental changes. All this might alter the revenue shares of the central, state and local governments, which calls for complete revamping of the federal fiscal arrangements for inter-governmental transfers in India. This book aims to analyze the federal fiscal sharing system for India and recommend suitable reforms, taking into account the impending changes in the structure of the economy and the potential for revenue generation at different levels of government.
Federal Income Tax: Code And Regulations -- Selected Sections (2021-2022)
by Robert J. PeroniThe Federal Income Tax: Code and Regulations\-\-Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses.
Federal Income Taxation (Aspen Casebook Series)
by Joseph Bankman Daniel N. Shaviro Kirk J. Stark Edward D. KleinbardBuy a new version of this textbook and receive access to the Connected eBook with Study Center on CasebookConnect, including: lifetime access to the online ebook with highlight, annotation, and search capabilities; practice questions from your favorite study aids; an outline tool and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. Integrating theory and policy in an accessible format, the sterling author team of Federal Income Taxation, Eighteenth Edition imbues its subject with historical, economic, policy, and international perspective. Problems integrated throughout the text bridge the gap between theory and practice. Each edition of this renowned text builds on and adds to the strengths of its predecessors. New to the Eighteenth Edition: Fully updated to reflect changes made by the Tax Cuts and Jobs Act of 2017. Professors and students will benefit from: Notes, problems, and graphs that make challenging material accessible; The highest integration of economics and policy analysis; Great pedigree and authorship: Original authors Boris Bittker and William A. Klein were eminent authorities (with beautiful writing styles). Bankman, Shaviro, Stark, and Kleinbard are among today's leading tax scholars. A manageable length: Even with the new material, Federal Income Taxation is still one of the shortest books around.
Federal Income Taxation
by Marvin Chirelstein Lawerence ZelenakThis highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects legislative, judicial, and administrative developments since the twelfth edition (including the 2012 tax rate increases and the Supreme Court's Windsor decision), and increases the number of end-of-chapter problems by almost 60%.
Federal Income Taxation of Corporations and Shareholders
by Boris I. Bittker James S. Eustice Gersham Goldstein James P. WhitmireFederal Income Taxation of Corporations and Shareholders
Federal Influences on Biomedical Technology Innovation (Routledge Library Editions: The Economics and Business of Technology #14)
by Lilly B. GardnerPublished in 1994, this book examines a small segment of the medical technology innovation process to characterize the manner in which the federal government influences small business-based investigators to participate or withdraw from the medical technology innovation process. It provides an historical account of the federal government's involvement in biomedical technology research and development, and traces the social and economic significance of this involvement.
Federal Intervention in American Police Departments
by Stephen RushinFor much of American history, the federal government has played a limited role in local police regulation. That all changed in 1994, when Congress passed a little known statute that permitted the US Attorney General to reform troubled police departments. Since then, many of the nation's largest police departments - including those in Los Angeles, Chicago, Seattle, Washington, DC, New Orleans, Pittsburgh, Cincinnati, Cleveland, and Albuquerque - have been subject to federal oversight. But until recently, we've known little about how this federal process works. Drawing on original interviews, court documents, statistical data, and media reports, this book provides the first comprehensive account of federal intervention in American police departments. It shows that, under the right circumstances, federal intervention is uniquely effective at combating misconduct in police departments. However, federal intervention is far from perfect. This book concludes by arguing that Congress should expand and improve federal oversight of policing.
Federal IT Capital Planning and Investment Control (with CD)
by Thomas G. Kessler DBA Cisa Patricia A. Kelley DPAReduce risk and improve the overall performance of IT assets! Federal IT Capital Planning and Investment Control is the first book to provide a comprehensive look at the IT capital planning and investment control (CPIC) process. Written from a practitioner's perspective, this book covers a range of topics designed to provide both strategic and operational perspectives on IT CPIC. From planning to evaluation, this valuable resource helps managers and analysts at all levels realize the full benefits of the CPIC process. •Explore the full range of IT investment principles and practices •Learn CPIC project management techniques including earned-value management, integrated baseline review, cost-benefit analysis, and risk-adjusted cost and schedule estimates •Identify strategies to improve how your organization manages its IT portfolio and selects, controls, and evaluates investments •Discover how to leverage scarce IT resources and align investments with program priorities •Benefit from the in-depth coverage—excellent for the experienced as well as those new to the CPIC process
Federal Procurement Ethics: The Complete Legeal Guide
by Terrence M O'ConnorA Comprehensive and Easy-to-Use Guide to the Federal Procurement Ethics Requirements!Revised to include recent changes in procurement ethics rules, such as the significant additions to the False Claims Act made by Congress in 2009, this book is a complete, all-in-one resource. This plain-English guide focuses on exactly what procurement professionals—both federal officials and contractor employees—need to know to be in compliance with the law and to conduct better business practices.Federal Procurement Ethics: The Complete Legal Guide, Revised Edition, provides comprehensive, easy-to-understand descriptions of all the ethics rules that procurement professionals in both government and the private sector need to follow. Summaries of recent and relevant court cases that illustrate the need for full compliance with procurement regulations are also included.
The Federal Republic of Germany: Adjustment in a Surplus Country
by International Monetary FundThe current expansion in the Federal Republic of Germany, which began at the end of 1982, has now completed its sixth year. Late phases of cyclical expansions are often characterized by a variety of stresses and imbalances--production bottlenecks, rising costs and prices, falling profits, lower savings ratios, and higher costs of financing new investment--that presage a downturn, but so far no appreciable negative signals of this sort are evident in the German economy.
The Federal Reserve: A New History (Studies In Macroeconomic History Ser.)
by Robert L. HetzelAn illuminating history of the Fed from its founding through the tumult of 2020. In The Federal Reserve: A New History, Robert L. Hetzel draws on more than forty years of experience as an economist in the central bank to trace the influences of the Fed on the American economy. Comparing periods in which the Fed stabilized the economy to those when it did the opposite, Hetzel tells the story of a century-long pursuit of monetary rules capable of providing for economic stability. Recast through this lens and enriched with archival materials, Hetzel’s sweeping history offers a new understanding of the bank’s watershed moments since 1913. This includes critical accounts of the Great Depression, the Great Inflation, and the Great Recession—including how these disastrous events could have been avoided. A critical volume for a critical moment in financial history, The Federal Reserve is an expert, sweeping account that promises to recast our understanding of the central bank in its second century.
The Federal Reserve Act: Making the American Banking System Stronger (Primary Sources of the Progressive Movement)
by Melanie Ann ApelThe American banking system after the Civil War was not centralized but rather functioned independently in different geographical areas. Policies were not coordinated to insure that the money supply was sufficient to keep governments and businesses running properly. Through the efforts of the progressives, the Federal Reserve Act was passed to devise and implement a plan to stave off problems in currency, policies, and the money supply.
The Federal Reserve and the Banking Crisis of 1931
by Cole Bolton David A. MossIn early October 1931, in the midst of a global economic depression, the U.S. banking system was in crisis - - with bank suspensions running at near record levels. At the same time, the broader economy was sputtering, and U.S. gold reserves had come under severe pressure after Britain abandoned its gold standard in mid-September. As pressure continued to mount, the leaders of the Federal Reserve faced several critical decisions. Should they adjust interest rates? Was abandoning the gold standard an acceptable option? Should they lend more freely to the nation's commercial banks? Or would this only ensure the sorts of financial excess that had gotten the country into trouble in the first place? Was it time to give in to the mounting pressure, or to hold firm?
The Federal Reserve and the Financial Crisis
by Ben S. BernankeBen Bernanke's history of the Federal Reserve and its response to the 2008 financial crisisIn 2012, Ben Bernanke, chairman of the U.S. Federal Reserve, gave a series of lectures about the Federal Reserve and the 2008 financial crisis, as part of a course at George Washington University on the role of the Federal Reserve in the economy. In this unusual event, Bernanke revealed important background and insights into the central bank's crucial actions during the worst financial crisis since the Great Depression. Taken directly from these historic talks, The Federal Reserve and the Financial Crisis offers insight into the guiding principles behind the Fed's activities and the lessons to be learned from its handling of recent economic challenges.Bernanke traces the origins of the Federal Reserve, from its inception in 1914 through the Second World War, and he looks at the Fed post-1945, when it began operating independently from other governmental departments such as the Treasury. During this time the Fed grappled with episodes of high inflation, finally tamed by then-chairman Paul Volcker. Bernanke also explores the period under his predecessor, Alan Greenspan, known as the Great Moderation. Bernanke then delves into the Fed's reaction to the recent financial crisis, focusing on the central bank's role as the lender of last resort and discussing efforts that injected liquidity into the banking system. Bernanke points out that monetary policies alone cannot revive the economy, and he describes ongoing structural and regulatory problems that need to be addressed.Providing first-hand knowledge of how problems in the financial system were handled, The Federal Reserve and the Financial Crisis will long be studied by those interested in this critical moment in history.
Federal Reserve Bank of Chicago's Mentoring Program (A)
by David A. Thomas Gina M. CarioggiaDescribes steps taken to implement and manage a successful employee mentoring program at the Federal Reserve Bank of Chicago. A cultural change at the bank provided the context out of which the program grew. The case describes the development of the program, highlighting design principles key to the program's success and its implementation and initial results after nine months. Program manager Amy Rubinstein and executive sponsor Jack Wixted considered how to expand the successful program to include more employees while maintaining the key aspects that contributed to the program's success.
Federal Reserve Behavior, 1923-1931 (Routledge Library Editions: History of Money, Banking and Finance #7)
by Marshall E. McMahonThe Federal Reserve System has been widely criticised for its response (or lack of response) to the economic and financial problems of 1928-1933. This period was one of frantic speculation followed by the collapse of the stock market, the banking system and the economy at large. How did the Fed let this happen, and was it to blame? This book, first published in 1993, carries out an in-depth statistical analysis of the relevant data supporting the various theories surrounding the Fed’s behaviour at the time, and is a key work in understanding the thinking of the period.
Federal Resume Guidebook
by Kathryn TroutmanReaders also gain guidance for analyzing vacancy announcements to pinpoint keywords, mastering the Assessment Questionnaire, and applying for federal jobs. In addition, this book showcases more than a dozen federal resume samples to demonstrate which components stand out best to HR specialists and hiring supervisors.
Federal Securities Law and Accounting 1933-1970: Selected Addresses (Routledge Library Editions: Accounting History #22)
by Gary John Previts, Alfred R. RobertsThe articles in this book, first published in 1986, cover the developments of the first three decades of the Securities Acts, and examines appraisals of the U.S. Securities and Exchange Commission. With the rise in interest in the evolution of regulatory policy, these principal papers are key sources in the study of the history of accounting. Written by accountants close to the Commission, these papers will be of interest to accountants in public and private practice, and all students of accounting and its government regulation.
Federal State, National Economy (The Royal Society of Canada Special Publications)
by Peter LeslieAs free trade talks continue uncertainly, as Ottawa and Washington toss protective tariffs at each other's goods, and as the provinces continue to disagree among themselves and with the federal government, the search for a national economic policy goes on. A critical element in that search is the balance between regional needs and federal priorities. Peter Leslie's interpretive essay provides a context in which to view the political and economic forces that make up that delicate balance, including those highlighted in the report of the Macdonald Commission. He discusses the nature of Canada's federal system and its relevance to policy, especially in the economic sphere, where differential effects among regions are often difficult to avoid.Leslie offers a thoughtful appraisal of a historically complex set of relationships and suggests the ways in which it will determine strategy in an area that will continue to occupy political centre-stage in Canada for some time to come.
Federal Taxation: Comprehensive Topics (2023)
by Edward FothFederal Taxation Comprehensive Topics is a popular teacher-created combination first- and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers. Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation and education savings plans are also addressed. Written by top tax teachers from across the country, Federal Taxation: Comprehensive Topics presents materials in straightforward language to improve student comprehension. Emphasis is given to the most important topics that have the greatest real-world impact.
Federal Taxation in America
by W. Elliot BrownleeThis authoritative and readable survey is a comprehensive historical overview of federal taxation and fiscal policy in the United States, extending from the era of the American Revolution to the present day. Brownlee relates the principal stages of federal taxation to the crises that led to their adoption, including but not limited to: the formation of the republic, the Civil War, World War I and II, and the challenges to government that took hold during the 1980s. In this third edition, Brownlee adds four new chapters covering the colonial era, the American Revolution, the Civil War, the 1920s, and the post-1945 era including the tax policies of the George W. Bush and Barack Obama administrations. It features expanded discussion of government expenditures, deficits and debt, public resources, counter-cyclical fiscal policy, and state and local taxation. Its interdisciplinary interpretation makes it perfect for scholars, graduate students and advanced undergraduate students.
Federal Taxation of Corporations and Shareholders
by Boris I. Bittker James S. EusticeOriginally published: Hamden, Conn.: Federal Tax Press, 1959.
The Federal Trade Commission: A Guide to Sources (Research and Information Guides in Business, Industry and Economic Institutions)
by Robert V. LarabeeThis annotated bibliography assists the reader in locating information about the United States Federal Trade Commission. The book is divided into four chapters, each reflecting the major functions and regulatory responsibilities of the FTC.
Federal Trade Commission Privacy Law and Policy
by Chris Jay HoofnagleThe Federal Trade Commission, a US agency created in 1914 to police the problem of 'bigness', has evolved into the most important regulator of information privacy - and thus innovation policy - in the world. Its policies profoundly affect business practices and serve to regulate most of the consumer economy. In short, it now regulates our technological future. Despite its stature, however, the agency is often poorly understood by observers and even those who practice before it. This volume by Chris Jay Hoofnagle - an internationally recognized scholar with more than fifteen years of experience interacting with the FTC - is designed to redress this confusion by explaining how the FTC arrived at its current position of power. It will be essential reading for lawyers, legal academics, political scientists, historians and anyone else interested in understanding the FTC's privacy activities and how they fit in the context of the agency's broader consumer protection mission.
Federalism and Policy Development: The Case of Adult Occupational Training in Ontario
by David Cameron Graeme Mckechnie J. Stefan Dupre Theodore RotenbergIn 1966 the Canadian government announced the abrupt termination of a longstanding conditional grant relationship with the provinces in the domain of technical and vocational education. It sought to substitute a radically new arrangement whereby it would purchase occupational training for adults as an integral part of an over-all manpower policy. This book examines what ensued with particular reference to the province of Ontario and offers unique insights into the conduct of federal-provincial relations from the level of first ministers through that of operating officials down to the grass roots of individual Canadian communities. It also assesses the opportunities and limitations attendant upon a major departure in manpower policy. By focusing on the role of public servants with quite distinct professional orientations – economists and educationists – the book yields new insights into the contribution of appointed specialists to policy development.