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Taming the Octopus: The Long Battle for the Soul of the Corporation
by Kyle Edward WilliamsThe untold story of how efforts to hold big business accountable changed American capitalism. Recent controversies around environmental, social, and governance (ESG) investing and “woke capital” evoke an old idea: the Progressive Era vision of a socially responsible corporation. By midcentury, the notion that big business should benefit society was a consensus view. But as Kyle Edward Williams’s brilliant history, Taming the Octopus, shows, the tools forged by New Deal liberals to hold business leaders accountable, such as the Securities and Exchange Commission, narrowly focused on the financial interests of shareholders. This inadvertently laid the groundwork for a set of fringe views to become dominant: that market forces should rule every facet of society. Along the way, American capitalism itself was reshaped, stripping businesses to their profit-making core. In this vivid and surprising history, we meet activists, investors, executives, and workers who fought over a simple question: Is the role of the corporation to deliver profits to shareholders, or something more? On one side were “business statesmen” who believed corporate largess could solve social problems. On the other were libertarian intellectuals such as Milton Friedman and his oft-forgotten contemporary, Henry Manne, whose theories justified the ruthless tactics of a growing class of corporate raiders. But Williams reveals that before the “activist investor” emerged as a capitalist archetype, Civil Rights groups used a similar playbook for different ends, buying shares to change a company from within. As a rising tide of activists pushed corporations to account for societal harms from napalm to environmental pollution to inequitable hiring, a new idea emerged: that managers could maximize value for society while still turning a maximal profit. This elusive ideal, “stakeholder capitalism,” still dominates our headlines today. Williams’s necessary history equips us to reconsider democracy’s tangled relationship with capitalism.
Taming the Street: The Old Guard, the New Deal, and FDR's Fight to Regulate American Capitalism
by Diana B. HenriquesThe &“extraordinary&” (New York Times Book Review, Editors&’ Choice) story of FDR&’s fight for the soul of American capitalism—from award-winning journalist Diana B. Henriques, author of The Wizard of Lies: Bernie Madoff and the Death of Trust&“I thought I was well versed in the New Deal, but it turns out I knew next to nothing. Diana Henriques&’s chronicle is meticulous, illuminating, and riveting.&”—Kurt Andersen, New York Times bestselling author of Evil Geniuses and FantasylandTaming the Street describes how President Franklin D. Roosevelt battled to regulate Wall Street in the wake of the 1929 stock market crash and the ensuing Great Depression. With deep reporting and vivid storytelling, Diana B. Henriques takes readers back to a time when America&’s financial landscape was a jungle ruled by the titans of vast wealth, largely unrestrained by government. Roosevelt ran for office in 1932 vowing to curb that ruthless capitalism and make the world of finance safer for ordinary savers and investors. His deeply personal campaign to tame the Street is one of the great untold dramas in American history. Success in this political struggle was far from certain for FDR and his New Deal allies, who included the political dynasty builder Joseph P. Kennedy and the future Supreme Court justice William O. Douglas. Wall Street&’s old guard, led by New York Stock Exchange president Richard Whitney, fought every new rule to the &“last legal ditch.&” That clash—between two sharply different visions of financial power and federal responsibility—has shaped how &“other people&’s money&” is managed in the United States to this day. As inequality once again reaches Jazz Age levels, Henriques brings to life a time when the system worked—an idealistic moment when ordinary Americans knew what had to be done and supported leaders who could do it. A vital history and a riveting true-life thriller, Taming the Street raises an urgent and troubling question: What does capitalism owe to the common good?
Taming the Wild Horse: An Annotated Translation and Study of the Daoist Horse Taming Pictures
by Louis KomjathyIn thirteenth-century China, a Daoist monk named Gao Daokuan (1195-1277) composed a series of illustrated poems and accompanying verse commentary known as the Daoist Horse Taming Pictures. In this annotated translation and study, Louis Komjathy argues that this virtually unknown text offers unique insights into the transformative effects of Daoist contemplative practice. Taming the Wild Horse examines Gao's illustrated poems in terms of monasticism and contemplative practice, as well as the multivalent meaning of the "horse" in traditional Chinese culture and the consequences for both human and nonhuman animals.The Horse Taming Pictures consist of twelve poems, ten of which are equine-centered. They develop the metaphor of a "wild" or "untamed" horse to represent ordinary consciousness, which must be reined in and harnessed through sustained self-cultivation, especially meditation. The compositions describe stages on the Daoist contemplative path. Komjathy provides opportunities for reflection on contemplative practice in general and Daoist meditation in particular, which may lead to a transpersonal way of perceiving and being.
Tangled Up in Blue: Policing the American City
by Rosa BrooksJournalist and law professor Rosa Brooks goes beyond the "blue wall of silence" in this radical inside examination of American policingIn her forties, with two children, a spouse, a dog, a mortgage, and a full-time job as a tenured law professor at Georgetown University, Rosa Brooks decided to become a cop. A liberal academic and journalist with an enduring interest in law's troubled relationship with violence, Brooks wanted the kind of insider experience that would help her understand how police officers make sense of their world—and whether that world can be changed. In 2015, against the advice of everyone she knew, she applied to become a sworn, armed reserve police officer with the Washington, DC, Metropolitan Police Department.Then as now, police violence was constantly in the news. The Black Lives Matter movement was gaining momentum, protests wracked America's cities, and each day brought more stories of cruel, corrupt cops, police violence, and the racial disparities that mar our criminal justice system. Lines were being drawn, and people were taking sides. But as Brooks made her way through the police academy and began work as a patrol officer in the poorest, most crime-ridden neighborhoods of the nation's capital, she found a reality far more complex than the headlines suggested.In Tangled Up in Blue, Brooks recounts her experiences inside the usually closed world of policing. From street shootings and domestic violence calls to the behind-the-scenes police work during Donald Trump's 2016 presidential inauguration, Brooks presents a revelatory account of what it's like inside the "blue wall of silence." She issues an urgent call for new laws and institutions, and argues that in a nation increasingly divided by race, class, ethnicity, geography, and ideology, a truly transformative approach to policing requires us to move beyond sound bites, slogans, and stereotypes. An explosive and groundbreaking investigation, Tangled Up in Blue complicates matters rather than simplifies them, and gives pause both to those who think police can do no wrong—and those who think they can do no right.
Tangled Webs: How False Statements Are Undermining America: From Martha Stewart to Bernie Mado ff
by Stewart James B.A Tangled Web is an eclectic gather of poetry on all phases of human life, the good, the bad, and all in between.
Tantric Ethics: An Explanation of the Precepts for Buddhist Vajrayana Practice
by Jeffrey Hopkins Gareth Sparham Je TsongkhapaTantra, or Vajrayana, Buddhism is a set of esoteric practices that involve mantra recitation and complex visualizations. Tantra constitutes the fabric of a Tibetan Buddhist's daily practice, but no practice of tantra can be successful without adherence to the tantric precepts, the highest of three complementary sets of vows. Tsongkhapa is perhaps the greatest philosopher ever produced by Tibet's Buddhist culture, and this book is a translation of his explanation of the tantric precepts.
Tapirs of the World: Ecology, Conservation and Management (Fascinating Life Sciences)
by Mario Melletti Rafael Reyna-Hurtado Patrícia MediciThis beautifully illustrated book is the first comprehensive work ever published on all four tapir species worldwide, filling a gap in the scientific literature. The book provides information on the systematics, phylogeny, evolution, ecology, conservation, and management of all tapir species. This volume is aimed at a wide range of readers, including researchers, wildlife managers, zoologists, conservation biologists, ecologists, veterinarians, zoo staff, students and environmental policy makers.
Tarasoff and Beyond: Legal and Clinical Considerations in the Treatment of Life-Endangering Patients
by Leon Vandecreek Samuel KnappThis guide discusses the Tarasoff decision and subsequent related court decisions and their legal and clinical implications. This guide focuses primarily on the management of homicidal patients. In addition, the authors extend their discussion to the management of suicidal patients and child-abusing parents. To a lesser extent, other topics are discussed, including legal responsibility in dealing with AIDS parents, incompetent drivers, patent disclosures of past crimes, and therapist liability for wrongful civil commitments. Although not intended as a comprehensive treatment manual, this guide discusses clinical interventions and considerations that will minimize liability risks and, at the same time, provide quality treatment for patients.
Tareekh Pe Justice: Reforms for India's District Courts
by Prashant Reddy Thikkavarapu Chitrakshi JainOne of the biggest failures of the Indian state since it gave itself a new Constitution in 1950 has been its inability to deliver fair and timely justice to its citizens. Tareekh Pe Justice: Reforms for India&’s District Courts conducts a deep dive into the dysfunction plaguing the district judiciary. These courts are the only layer of the judiciary that operate in every district of the country. Of the three tiers of the Indian justice system, the district courts hear the largest number of cases and are the first point of contact for most Indians seeking justice. Traditionally, the debate on judicial reforms in India has been framed by the judiciary in terms of resources, be it the number of judges or funding for the judiciary. In this book, the authors attempt to reframe the issue by pointing instead to the institutional factors that have created a chilling atmosphere for the judges of the district judiciary, hampering their ability to deliver fearless, swift and decisive justice. The authors also point to a litany of problems within the higher judiciary upon whom falls the responsibility of administering the district courts. This includes a failure to publish accurate judicial statistics, an opaque decision-making process, a poorly conceptualized digitization project that has gobbled up more than Rs 2,000 crore and reckless judicial activism that has often resulted in half-baked judicial reforms. Lastly, the authors propose three big ideas to fundamentally rethink the justice system. These ideas include redesigning the constitutional architecture of the Indian judiciary, bringing back citizens into the courtrooms via juries and resisting dangerous populist demands that seek the decimation of procedural and evidentiary safeguards in the law. These are reforms that can transform the efficiency of the district courts while also restoring public trust in the Indian judiciary and the rule of law in India.
Targeted Killing
by Markus GunnefloLooking beyond the events of the second intifada and 9/11, this book reveals how targeted killing is intimately embedded in both Israeli and US statecraft, and in the problematic relationship between sovereign authority and lawful violence underpinning the modern state system. It details the legal and political issues raised in targeted killing as it has emerged in practice, including questions of domestic constitutional authority, the use of force in international law, the law of belligerent occupation, the law of targeting and human rights law. The distinctive nature of Israeli and US targeted killing is analysed in terms of the compulsion of legality characteristic of the liberal constitutional state, a compulsion that demands the ability to distinguish between legal 'targeted killing' and extra-legal 'political assassination'. The effect is a highly legalized framework for the extraterritorial killing of designated terrorists that may significantly affect the international law of force.
Targeted Sanctions
by Biersteker, Thomas J. and Eckert, Sue E. and Tourinho, Marcos Thomas J. Biersteker Sue E. Eckert Marcos TourinhoInternational sanctions have become the instrument of choice for policymakers dealing with a variety of different challenges to international peace and security. This is the first comprehensive and systematic analysis of all the targeted sanctions regimes imposed by the United Nations since the end of the Cold War. Drawing on the collaboration of more than fifty scholars and policy practitioners from across the globe (the Targeted Sanctions Consortium), the book analyzes two new databases, one qualitative and one quantitative, to assess the different purposes of UN targeted sanctions, the Security Council dynamics behind their design, the relationship of sanctions with other policy instruments, implementation challenges, diverse impacts, unintended consequences, policy effectiveness, and institutional learning within the UN. The book is organized around comparisons across cases, rather than country case studies, and introduces two analytical innovations: case episodes within country sanctions regimes and systematic differentiation among different purposes of sanctions.
Targeted Violence: A Statistical and Tactical Analysis of Assassinations, Contract Killings, and Kidnappings
by Glenn P. McGovernDrawn from case examples of incidents from around the world, Targeted Violence: A Statistical and Tactical Analysis of Assassinations, Contract Killings, and Kidnappings is the most complete resource of information on the attack methodologies, tactics used, and groups responsible for targeted killings and kidnappings. The author, a former SWAT and
Targeted: Homeland Security and the Business of Immigration
by Deepa FernandesAmerica has always portrayed itself as a country of immigrants, welcoming each year the millions seeking a new home or refuge in this land of plenty. Increasingly, instead of finding their dream, many encounter a nightmare--a country whose culture and legal system aggressively target and prosecute them. In Targeted, journalist Deepa Fernandes seamlessly weaves together history, political analysis, and first-person narratives of those caught in the grips of the increasingly Kafkaesque U.S. Homeland Security system. She documents how in post-9/11 America immigrants have come to be deemed a national security threat. Fernandes--herself an immigrant well-acquainted with U.S. immigration procedures--takes the reader on a harrowing journey inside the new American immigrant experience, a journey marked by militarized border zones, racist profiling, criminalization, detention and deportation. She argues that since 9/11, the Bush administration has been carrying out a series of systematic changes to decades-old immigration policy that constitute a roll back of immigrant rights and a boon for businesses who are helping to enforce the crackdown on immigrants, creating a growing "Immigration Industrial Complex." She also documents the bullet-to-ballot strategy of white supremacist elements that influence our new immigration legislation.
Targeting: The Challenges of Modern Warfare
by Michael N. Schmitt Paul A. L. Ducheine Frans P. B. OsingaThis book offers a multidisciplinary treatment of targeting. It is intended for use by the military, government legal advisers and academics. The book is suitable for use in both military training and educational programs and in Bachelor and Master degree level courses on such topics as War Studies and Strategic Studies. The book first explores the context of targeting, its evolution and the current targeting process and characteristics. An overview of the legal and ethical constraints on targeting as an operational process follows. It concludes by surveying contemporary issues in targeting such as the potential advent of autonomous weapon systems, 'non-kinetic' targeting, targeting in multinational military operations and leadership decapitation in counter-terrorism operations. The deep practical experience and academic background of the contributors ensures comprehensive treatment of current targeting and use of force issues. Paul Ducheine is Professor for Cyber Operations and Cyber Security, Netherlands Defence Academy, Breda, The Netherlands; and Professor of Law of Military Cyber Operations and Cyber Security at the University of Amsterdam, The Netherlands. Michael Schmitt is Charles H. Stockton Professor & Director, Stockton Center for the Study of International Law, U. S. Naval War College, Newport, Rhode Island, and Professor of Public International Law, University of Exeter, UK. Frans Osinga is Chair of the War Studies Department, Netherlands Defence Academy, Breda, The Netherlands, and Professor of Military Operational Art and Sciences.
Tariff Negotiations and Renegotiations under the GATT and the WTO: Procedures and Practices
by Anwarul HodaOver the past seven decades, since the General Agreement on Tariffs and Trade (GATT) was established in 1947, there has been a phenomenal increase in international trade in goods, largely due to sustained efforts by the world's main trading nations to reduce and eliminate tariff barriers in a multilaterally orchestrated manner. This publication reviews how the procedures and practices relating to tariff negotiations and renegotiations have evolved over this time. In particular, this new edition recounts how negotiations to expand the duty-free coverage of the Information Technology Agreement were concluded and provides an account of tariff renegotiations regarding successive enlargements of the European Union. It also covers tariff negotiations for the accession of a number of new members to the WTO, such as China and Russia. This book will be of particular interest to negotiators, members of government, trade ministries, economists and academics specialized in trade policy.
Tax Audit and Taxation in the Paradigm of Sustainable Development: The Impact on Economic, Social and Environmental Development (Contributions to Management Science)
by Bistra Svetlozarova NikolovaThis book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.
Tax Avoidance and European Law: Redesigning Sovereignty Through Multilateral Regulation (Routledge Research in Tax Law)
by Mihaela TofanTax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by the multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.
Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule (Routledge Research in Tax Law)
by Selina KeesoonyTax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.
Tax Compliance and Risk Management: Perspectives from Central and Eastern Europe (Routledge Research in Tax Law)
by Piotr Karwat Katarzyna Kimla-Walenda Aleksander WernerThe concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Tax Compliance and Risk Management: Perspectives from Central and Eastern Europe (Routledge Research in Tax Law)
by Piotr Karwat Katarzyna Kimla-Walenda Aleksander WernerThe concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Tax Compliance: Effektive Organisation der Einhaltung steuerlicher Pflichten (essentials)
by Walther PielkeDieses essential vermittelt einen Überblick über die Rahmenbedingungen von Tax Compliance. Es erläutert die verschiedenen Gründe, weshalb ein Tax Compliance Management System (Tax CMS) notwendig ist und stellt Standards für ein solches System vor. Die einzelnen Bestandteile eines Tax CMS werden anhand des in Deutschland gebräuchlichsten Standards, des IDW PS 980, erläutert. Dabei werden nicht nur die Funktionen des Management Systems, sondern auch die jeweiligen Herausforderungen aus der steuerlichen Praxis beleuchtet.
Tax Credits for the Working Poor: A Call for Reform
by Michelle Lyon DrumblThe United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.
Tax Cuts and Jobs Act: The Complete Bill
by Patricia Cohen Michael CohnAt the end of 2017, Congress passed the biggest tax plan since 1986. Whether you were for or against the sweeping overhaul, the Tax Cuts and Jobs Act will begin to affect individuals and businesses as early as January 2018. Yet, until now, relatively few people have had access to it or read it. Whether you file on your own, use someone to prepare your taxes, or you are an accountant yourself, to really understand how the bill will affect you means you must dig in. And having this complete resource, including the full text of the bill, will help you navigate its complexities. From dramatic reductions in taxes for corporations and other businesses, to an increase to standard individual deductions, there are many changes that Americans need to understand before the IRS comes calling. With insider analysis and insight from Patricia Cohen, who covers the national economy for the New York Times and whose front-page stories on this topic informed a nation, as well as specific tips from Michael Cohn, editor-in-chief of AccountingToday.com, this is an indispensable reference.
Tax Deductions for Professionals (4th edition)
by Stephen FishmanUnderstanding tax deductions is an essential part of any small business without the money saved by taking deductions, many businesses couldn't even get started or operate profitably once they are up and running. With this book, professionals who own their own practice can rest assured that they will learn all they need to know about the many deductions that they are legally entitled to take. Organized into practical, easy-to-use categories of the most commonly-used business deductions, also provides basic general information on how businesses are taxed and how tax deductions work, many people (including professionals) quit a job to start their own business, which means that they have no previous experience with business deductions and they need to get up to speed quickly. The 4th edition is updated with all the latest laws and tax numbers for 2009.
Tax Deductions for Professionals: Pay Less to the IRS
by Stephen FishmanThe book is organized into practical, easy-to-use categories of the most commonly-used business deductions for professionals who own their practice. It covers start-up expenses, health care costs, continuing education, professional fees, home office, and more.