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1. Annual report [ - 2019]

Journal/Periodical
volumes : color illustrations ; 25 cm
SAL3 (off-campus storage)
Journal/Periodical
volumes ; 30 cm
SAL3 (off-campus storage)
Book
xxvi, 347 pages : illustrations ; 24 cm.
  • Why carbon pricing is appealing
  • Why politicians are reluctant to price carbon
  • Why carbon pricing has often failed
  • When carbon taxes work
  • When cap-and-trade works
  • A carbon pricing work in progress
  • Carbon pricing lessons
  • A second act for carbon pricing?
A political science analysis of the feasibility and sustainability of carbon pricing, drawing from North American, European, and Asian case studies. Climate change, economists generally agree, is best addressed by putting a price on the carbon content of fossil fuels-by taxing carbon, by cap-and-trade systems, or other methods. But what about the politics of carbon pricing? Do political realities render carbon pricing impracticable? In this book, Barry Rabe offers the first major political science analysis of the feasibility and sustainability of carbon pricing, drawing upon a series of real-world attempts to price carbon over the last two decades in North America, Europe, and Asia. Rabe asks whether these policies have proven politically viable and, if adopted, whether they survive political shifts and managerial challenges over time. The entire policy life cycle is examined, from adoption through advanced implementation, on a range of pricing policies including not only carbon taxes and cap-and-trade but also such alternative methods as taxing fossil fuel extraction. These case studies, Rabe argues, show that despite the considerable political difficulties, carbon pricing can be both feasible and durable.
(source: Nielsen Book Data)9780262535366 20180423
Law Library (Crown)
Book
xxvi, 347 pages : illustrations ; 24 cm.
  • Why carbon pricing is appealing
  • Why politicians are reluctant to price carbon
  • Why carbon pricing has often failed
  • When carbon taxes work
  • When cap-and-trade works
  • A carbon pricing work in progress
  • Carbon pricing lessons
  • A second act for carbon pricing?
A political science analysis of the feasibility and sustainability of carbon pricing, drawing from North American, European, and Asian case studies. Climate change, economists generally agree, is best addressed by putting a price on the carbon content of fossil fuels-by taxing carbon, by cap-and-trade systems, or other methods. But what about the politics of carbon pricing? Do political realities render carbon pricing impracticable? In this book, Barry Rabe offers the first major political science analysis of the feasibility and sustainability of carbon pricing, drawing upon a series of real-world attempts to price carbon over the last two decades in North America, Europe, and Asia. Rabe asks whether these policies have proven politically viable and, if adopted, whether they survive political shifts and managerial challenges over time. The entire policy life cycle is examined, from adoption through advanced implementation, on a range of pricing policies including not only carbon taxes and cap-and-trade but also such alternative methods as taxing fossil fuel extraction. These case studies, Rabe argues, show that despite the considerable political difficulties, carbon pricing can be both feasible and durable.
(source: Nielsen Book Data)9780262535366 20180423
Green Library
Book
xxi, 256 pages ; 24 cm
  • Introduction: Fear and greed
  • The black box
  • The zombie accommodation
  • Ghost cities
  • Robbing Peter
  • The island of misfit toys
  • The great ball of money
  • The resistance
  • Voodoo economics
  • The new normal.
Law Library (Crown)
Book
xxi, 256 pages ; 24 cm
  • Introduction: fear and greed
  • The black box
  • The zombie accommodation
  • Ghost cities
  • Robbing Peter
  • The island of misfit toys
  • The great ball of money
  • The resistance
  • Voodoo economics
  • The new normal.
Green Library
Book
pages cm.
SAL3 (off-campus storage)
Book
xix, 389 pages ; 25 cm.
  • Introduction: Methodological approach and structure of this book / Alice Valdesalici and Francesco Palermo
  • Defining fiscal federalism / Alice Valdesalici
  • From a formal to a substantial approach : sources of law and fiscal federalism / Sara Parolari
  • Financial autonomy vs. solidarity : a dialogue between two complementary opposites / Cheryl Saunders
  • The practicalities of economic federalism : a critical review of how to apply the lessons of fiscal autonomy in practice / Andrew Hughes Hallett
  • The principles of separation and correspondence, the comparative method, and the problem of semantic change / Matteo Nicolini
  • Accountability and revenue assignment across levels of government : rules, practices, and challenges / Maria Flavia Ambrosanio, Paolo Balduzzi and Claudia Peiti
  • Taxing powers of subnational entities : between domestic and supranational constraints / Gisela Färber
  • Can lessons from equalisation transfers in industrial countries be applied to reforms in emerging-market countries? / Ehtisham Ahmad and Giorgio Brosio
  • Fiscal decentralisation and decentralising tax administration : different questions, different answers / Richard M. Bird
  • Intergovernmental financial relations : institutions, rules, and praxis / Elisabeth Alber
  • Accommodating diversity while guaranteeing stability : the role of financial arrangements / Annika Kress
  • Local governments in African federal and devolved systems of government : the struggle for a balance between financial and fiscal autonomy and discipline / Nico Steytler and Zemelak Ayitenew Ayele
  • Fiscal sovereignty in a globalised world : The pressure of European economic governance on domestic public finance / Jan Schnellenbach
  • Fiscal federalism in times of crisis : an iron law of centralisation? / Karl Kössler and Martina Trettel
  • Comparative research and fiscal federalism / Ronald L. Watts
  • A post scriptum to Ron Watts : the trajectory of fiscal federalism / Francesco Palermo
Comparing Fiscal Federalism investigates intergovernmental financial relations and the current de jure and de facto allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. The volume combines theoretical approaches with case studies and involves scholars from various disciplines, in order to provide a comprehensive analysis of different approaches, developments and trends. This includes outlining fiscal federalism's basic principles and overall frameworks, investigating current constitutional/legislative settings and how financial systems function, as well as zooming in on a selection of emerging issues in financial and fiscal relations. The single chapters are based on comparative investigations under the umbrella of a broad definition of fiscal federalism that includes all varieties of federal systems.
(source: Nielsen Book Data)9789004340930 20180508
Law Library (Crown)
Book
xiii, 302 pages : illustrations, maps ; 24 cm
  • Contents and Abstracts1Border Entry and Reentries chapter abstractThis chapter details the ethnographic approach of conducting research on extralegal flows and presents the border context and communities. The chapter examines the contested and unfinished process by which the borderlands and Mexican and Guatemalan nations took shape to contextualize how residents became marginalized from, yet also integrated into, two nation-states. It also challenges the idea that the border crossing is hidden or clandestine, pointing to how disruptions in state control over borders may be critical to the maintenance of state sovereignty at the margins. 2Documenting National Life chapter abstractThis chapter explores how border residents use extralegal strategies and local resources to live across multiple nation-states. Residents like Fani, Rosa, Daniela, and Ramon achieved dual nationality through extralegal means by certifying they were born in both countries. In a context where the legal processes to acquire nationality are ambiguous and illegible, residents circumvent the law while copying its semblances and logics. Documents, both real and fake, become unhinged from what they claim to represent: national belonging. Documents take on a life of their own as residents value them to stake claims across nations. Yet state officials and residents alike judge claims to belonging based on ethnicity, class, language, and politics, often irrespective of the actual documents. As residents use extralegal practices to bend the border to their advantage, they undermine state attempts to manage border populations as they simultaneously bring the state into being at the margins. 3Corn Is Food, Not Contraband chapter abstractThis chapter delves into the context of agricultural liberalization that undermined traditional forms of livelihood at the border and informed an increasing reliance on smuggling. Corn, the basic subsistence crop in the region, as well as the most commonly smuggled good through this border, provides a window into understanding the local ethics that underpin the local legitimacy accorded to contraband. Residents reinterpreted corn smuggling as "free trade" in a context where official free trade provisions excluded them and decimated their livelihoods. To smuggle Mexican corn to Guatemala, border residents capitalized on a wider climate of political and economic crisis in the 1990s to prevent state agents from monitoring the route. However, smuggling does little to remedy the plight of small farmers or address dispossession in the countryside as it may reinforce inequality and relations of political patronage. 4Taxing the Border chapter abstractThis chapter traces how the border became relatively free of officials in order to reveal how border residents negotiate a limited sense of autonomy with state officials and other regional players. In the late 1990s, border residents capitalized on a period of political and economic crisis and social movements to expel state officials from the route. They established their own control by erecting tollbooths, called cadenas, and levying taxes on smugglers. The cadenas materialize local control of the border through the chains that the communities use to demarcate their territory and regulate entry. If smugglers or officials are uncooperative, the communities can raise the chains to block entry. However, rather than representing an autonomous border crossing, the chapter demonstrates how border vacillates between local control and official tolerance, reflecting wider tensions among security, trade, poverty, and political (in)stability. 5Phantom Commerce chapter abstractThis chapter tells the unofficial official story, or views from frontline politicians, customs and immigration agents, and police officers as they describe how they balance maintaining the image of security with the demands of trade, scarce resources, and the interrelationship among informal, illicit, and formal trade. The nearby official border crossing has the appearance of a modern official post but is not technically authorized to process cross-border commerce. At the same time, the wider region has grown from regional and cross-border commerce, much of which proceeds through unmonitored routes. Through the lens of "phantom commerce, " or clandestine commerce, which is technically invisible but nonetheless produces tangible effects, the chapter demonstrates the interdependences, rather than necessary antagonisms, among illicit flows, security, and formal trade. 6Inheriting the Border chapter abstractThis chapter examines how border resident merchants, truckers, and smugglers understand their work and navigate the intersections between the legal and illegal economies. It details how smuggling is embedded in historical, community, kinship, and social relationships. Residents see the smuggling of basic goods as an ethical form of earning a living in the context of the historical importance of border trade, deteriorating economic opportunities, and exclusionary trade policies. As intermediary smugglers, truckers, and cargo loaders, residents enable "phantom commerce" to distribute low-risk rewards to state agents, larger formal businesses, and other illicit actors. Even when border residents might benefit, the chapter shows how they also bear the risks. 7Strike Oil chapter abstractThis chapter focuses on a conflict over gasoline smuggling, which represented a rupture in locally accepted understandings that give border residents the right to seek inclusion in smuggling businesses that depend on the border. The conflict revealed the balance between an insistence on community benefits and the realities of profit and competition in a limited economy. As competing groups of border residents clashed over control of a lucrative gasoline smuggling trade, they unwittingly attracted the attention of state authorities, other regional actors, and the local media, culminating in a military raid in 2008. Yet the trade resumed shortly thereafter, albeit in a less overtly visible fashion. This conflict illustrated evolving dynamics of governance at the border, which are increasingly complex as security becomes increasingly militarized and drug cartels, gangs, and larger-scale illicit networks gain regional influence. Conclusion: The Illicit Trio: Drugs, Arms, and Migrants chapter abstractThe Conclusion brings the implications of the unsettled interdependences among the security, trade, and illegality up to the present to explore how the securitization of migration and drugs have combined to make everyday people less secure while generating increased flows across borders. As Mexico cracks down on undocumented migration, corruption and violence have increased while migration continues. The case of migration is instructive for what a heavy-handed approach to extralegal activities without addressing underlying causes may portend. The chapter argues that it is important to examine why people engage in extralegal activities and how and under what conditions these activities become illegalized. Otherwise, aggressive approaches to crime are not only likely to fail but also may further distrust in the state and its institutions and foster more insecurity and inequality. Introduction: A Paradise for Contraband? chapter abstractAs more attention is being placed on security, illegality, and trade at Mexico's southern border, this chapter introduces readers to the unmonitored crossing and how it is situated within the larger geopolitical context. As Mexico and Guatemala enter security and trade collaborations with the United States, why does more smuggling also appear to be occurring? The chapter introduces the concept of securitized neoliberalism, to explain how the informal, illegal, and formal economy intertwine and how and why certain economic activities are privileged as others are increasingly criminalized. In the contexts of neoliberal reforms that dismantled agricultural livelihoods, borderland peasants intensified their reliance on smuggling goods across the border. To border residents, this constitutes legitimate business. This chapter sets the stage for a wider examination of how the informal and illegal economy exists in a complex symbiosis, rather than necessary tension, with state actors and the formal economy.
  • (source: Nielsen Book Data)9780804799133 20180508
The Mexico-Guatemala border has emerged as a geopolitical hotspot of illicit flows of both goods and people. Contraband Corridor seeks to understand the border from the perspective of its long-term inhabitants, including petty smugglers of corn, clothing, and coffee. Challenging assumptions regarding security, trade, and illegality, Rebecca Berke Galemba details how these residents engage in and justify extralegal practices in the context of heightened border security, restricted economic opportunities, and exclusionary trade policies. Rather than assuming that extralegal activities necessarily threaten the state and formal economy, Galemba's ethnography illustrates the complex ways that the formal, informal, legal, and illegal economies intertwine. Smuggling basic commodities across the border provides a means for borderland peasants to make a living while neoliberal economic policies decimate agricultural livelihoods. Yet smuggling also exacerbates prevailing inequalities, obstructs the possibility of more substantive political and economic change, and provides low-risk economic benefits to businesses, state agents, and other illicit actors, often at the expense of border residents. Galemba argues that securitized neoliberalism values certain economic activities and actors while excluding and criminalizing others, even when the informal and illicit economy is increasingly one of the poor's only remaining options. Contraband Corridor contends that security, neoliberalism, and illegality are interdependent in complex ways, yet how they unfold depends on negotiations between diverse border actors.
(source: Nielsen Book Data)9780804799133 20180508
Green Library
Journal/Periodical
volumes ; 30 cm
SAL3 (off-campus storage)
Book
242 pages : illustrations, chart ; 24 cm
  • Le concept fiscalité -- La définition de l'impôt -- Section 1. Les éléments du concept fiscalité -- Les formulations des auteurs -- Les définitions retenues -- Section 2. Les caractères généraux de l'impôt -- Section 3. La différence entre l'impôt et les autres ressources de l'Etat -- La démarcation de l'impôt avec l'emprunt -- La distinction entre l'impôt et les ressources de trésorerie -- La différence entre l'impôt et les revenus domaniaux -- La séparation entre l'impôt et la taxe -- La délimitation entre l'impôt et la taxe parafiscale -- Section 4. La classification des impôts -- La définition des vocables impôts directs et indirects -- Les avantages et les désavantages de l'impôt direct et de l'impôt indirect -- Les objectifs de la fiscalité -- Section. L'objectif de rentabilité fiscale -- Le rendement fiscal -- Les limites au rendement fiscal -- Section 2. L'objectif de l'égalité fiscale -- L'égalité devant l'impôt -- L'égalité par l'impôt -- Les facteurs de blocage de la fiscalité -- Section 1. La fraude fiscale -- La systématisation de la fraude -- La diversification de la fraude -- Les conséquences de la fraude -- Section 2. L'évasion fiscale -- Le contenu de l'évasion fiscale -- La stratégie fiscale de l'évasion fiscale élaborée -- Section 3. Les paradis fiscaux -- Le contenu du Paradis fiscal -- Le rôle des Paradis fiscaux -- L'implantation des Paradis fiscaux -- La lutte contre les Paradis fiscaux -- Section 4. La Corruption -- L'explication de la corruption -- Les conséquences de la corruption -- Section 5. La fuite des capitaux financiers -- Section 6. La contrebande -- Section 7. L'absence de production élevée -- La mesure de la fiscalité -- Section 1. Le contenu de la mesure -- Section 2. La formulation de la mesure de pression fiscale -- Les caractéristiques de la fiscalité des pays du monde -- Section 1. La fiscalité des pays développés -- Section 2. La fiscalité des pays émergents -- Section 3. La fiscalité des pays en développement -- Le vocable développement -- Les éléments de définition du développement -- Section 1. Les généralités -- Section 2. La distinction avec les notions voisines -- Les aspects du développement -- Section 1. La compréhension du vocable -- Section 2. L'explication confirmée -- Les objectifs du développement -- Section 1. Les objectifs retenus par les Organismes Internationaux -- Section 2. Les objectifs à considérer -- La mesure de la croissance, du développement et du sous-développement -- Section 1. La mesure de la croissance -- Section 2. La mesure du développement -- Section 3. La mesure du sous-développement -- L'utilisation du terme développement -- Section 1. L'utilisation par les différentes disciplines -- Section 2. La position des auteurs contemporains -- Les exigences du développement -- Section 1. Les décisions pertinentes successives -- Section 2. Le dosage des facteurs -- Section 3. La volonté commune de s'en sortir -- Section 4. Les ajustements opportuns constants -- Section 5. Les actions concrètes menées -- Les liens entre la fiscalité et le développement -- La relation entre la fiscalité et la croissance --
  • Le type de liens entre la fiscalité et le développement -- Section 1. L'existence des liens -- Section 2. La nature des relations -- La justification des liens par l'action économique de la fiscalité -- Section 1. L'action fiscale sur la conjoncture économique -- Section 2. L'action fiscale sur les structures économiques -- Les effets de la fiscalité et du développement -- Les effets de la fiscalité sur le développement -- Section 1. La fiscalité peut gêner le développement -- Section 2. La fiscalité peut agir favorablement sur le développement -- Les effets du développement sur la fiscalité -- Section 1. Les effets positifs du développement sur la fiscalité -- Section 2 : Les effets négatifs du développement sur la fiscalité -- La fiscalité optimisée et le développement incitatif -- Les outils de la politique fiscale à choisir -- Section 1. Les outils fiscaux de la politique conjoncturelle -- Section 2. Les outils fiscaux de la politique structurelle -- Section 3. Les autres outils fiscaux : les sanctions fiscales -- La fiscalité optimalisée du développement -- Section 1. La fiscalité qui évite les écueils et les défauts traditionnels -- Section 2. La fiscalité qui respecte les normes de l'optimalisation fiscale -- Le développement incitatif a la fiscalité -- Section 1. Les conditions préalables de soutien -- Section 2. Le développement incitatif de la fiscalité dans l'état organisé et crédible -- Section 3. Le développement incitatif dans l'environnement réceptif et bien géré -- Section 4. Le point à trancher -- Section 5. Les stratégies possibles de développement -- Les suggestions possibles à l'usage des intervenants -- Les recommandations possibles à l'usage des décideurs.
"Depuis de nombreuses années, un consensus est mis en place pour lier, de manière significative et forte, le développement à la fiscalité. Le livre de Mulambu Prosper Kibuey est une vérification et une confirmation de cette assertion, en y rassemblant diverses informations. L'auteur expose d'abord, le contenu de ces deux vocables, dévoile les relations tissées entre eux, définit et propose les conditions de la réalisation de la symbiose pour l'épanouissement intégral des pays. Cet ouvrage illustre une volonté de répondre à quelques exigences contemporaines du développement par la fiscalité et permet une lecture croisée des thèmes qu'apparemment tout oppose. De cette façon, l'auteur allie ensuite, avec la célérité et la pertinence voulue, l'exposé théorique et les faits pratiques qui permettent de couvrir l'intégralité du questionnement du lecteur. Il assure, enfin, une simplification heureuse, en même temps, respectueuse de la complexité des faits financiers face aux défis du développement contemporain."--Page 4 of cover.
SAL3 (off-campus storage)
Book
252 pages ; 21 cm
  • Enguerrand de Marigny vers 1260-1315 -- Jean de Montaigu vers 1349-1409 -- Jacques Coeur vers 1395-1456 -- Jacques de Semblançay 1445-1527 -- Sébastien Zamet 1547-1614 -- Nicolas Fouquet 1615-1680 -- John Law 1671-1729 -- Jean-Joseph de Laborde 1724-1794 -- Jacques Necker 1732-1804 -- Gabriel-Julien Ouvrard 1770-1846.
"Le grand argentier désigne le ministre des Finances sous l'Ancien Régime, mais le nom et l'épithète en disent bien davantage sur ce personnage, qui dispose d'une grande fortune et est à ce titre le pourvoyeur des fonds de l'Etat. C'est cette richesse personnelle qui attire d'abord l'attention du roi et lui assure une position de premier plan auprès de sa personne, mais ce n'est pas sans risque. Si le souverain a besoin d'argent, c'est généralement pour soutenir des guerres coûteuses. Le grand argentier, pressé à outrance, est alors indispensable. Une fois la paix revenue, il devient moins nécessaire et souvent importun. Ses biens, désormais confondus avec ceux du roi, peuvent être confisqués. Par ailleurs, le grand argentier est ambitieux. Issu de ceux qu'on appelle alors les "chétives gens", et plus tard le tiers état, il veut accéder aux classes dominantes et partager le pouvoir avec elles, mais il a beau imiter leur façon de vivre, il ne réussit pas à s'imposer auprès du clergé et de la noblesse, qui travaillent à sa perte et le méprisent. Aussi est-il accusé de crimes imaginaires, victime de disgrâces éclatantes, parfois ponctuées de l'exil quand ce n'est pas de la mort. Avec le talent d'écriture qui la caractérise, Françoise Kermina dresse le portrait des dix grands argentiers les plus emblématiques."--Page 4 of cover.
Green Library
Book
210 pages ; 24 cm
Why do rich countries flirt with fiscal disaster? Between the 1970s and the 2000s, during times of peace and prosperity, affluent countries-like Belgium, Greece, Italy, and Japan-accumulated so much debt that they became vulnerable and exposed themselves to the risk of default. In the past three decades, an extensive scholarly consensus emerged that these problems were created by fiscal indiscipline, the lack of sufficient concern for budgetary constraints from policy makers as they try to please voters. This approach formed the foundation for the fiscal surveillance system that attempted to bring borrowing in European countries under control via a set of fiscal rules. In the Red demonstrates that the problem of sustained, large-scale debt accumulation is an adjustment issue rather than a governance failure. Irrespective of whether the original impetus for borrowing arose from exogenous changes or irresponsible decision making, policy makers invariably initiate spending cuts and/or tax increases when debt grows at an alarming rate for several years in a row. Zsofia Barta argues that explaining why some countries accumulate substantial amounts of debt for decades hinges on understanding the conditions required to allow policy makers to successfully put into place painful adjustment measures.
(source: Nielsen Book Data)9780472130641 20180521
Green Library
Book
11, 320, 17 pages ; 22 cm
East Asia Library
Journal/Periodical
volumes ; 29 cm
Programme based budget estimates of revenue and expenditure for the financial year.
Green Library
Book
85 pages : illustrations ; 28 cm.
Green Library
Book
xi, 144 pages : illustrations, maps ; 22 cm.
  • Millionaire taxes in a world with few borders
  • Do the rich flee high taxes?
  • Global billionaires and international tax havens
  • Place as a form of capital
  • Millionaires and the future of taxation.
In this age of globalization, many countries and U.S. states are worried about the tax flight of the rich. As income inequality grows and U.S. states consider raising taxes on their wealthiest residents, there is a palpable concern that these high rollers will board their private jets and fly away, taking their wealth with them. Many assume that the importance of location to a person's success is at an all-time low. Cristobal Young, however, makes the surprising argument that location is very important to the world's richest people. Frequently, he says, place has a great deal to do with how they make their millions. In The Myth of Millionaire Tax Flight, Young examines a trove of data on millionaires and billionaires-confidential tax returns, Forbes lists, and census records-and distills down surprising insights. While economic elites have the resources and capacity to flee high-tax places, their actual migration is surprisingly limited. For the rich, ongoing economic potential is tied to the place where they become successful-often where they are powerful insiders-and that success ultimately diminishes both the incentive and desire to migrate. This important book debunks a powerful idea that has driven fiscal policy for years, and in doing so it clears the way for a new era. Millionaire taxes, Young argues, could give states the funds to pay for infrastructure, education, and other social programs to attract a group of people who are much more mobile-the younger generation.
(source: Nielsen Book Data)9781503601147 20180129
Law Library (Crown)
Book
xviii, 321 pages : illustrations ; 23 cm
Green Library
Book
750 pages : illustrations (chiefly color) ; 24 cm.
Green Library