Описание: In the early 1990s, lawyer Beth Symes brought an equality challenge against the Canadian Income Tax Act, arguing that her childcare costs were a business expense. The case ignited public controversy. Was Symes disadvantaged on the basis of gender, or unfairly privileged on the basis of class? This book seeks answers to those questions through close attention to the Symes case, where class and gender interests clashed over the tax treatment of childcare. It looks at the history of legislative and litigative struggles, the dynamics of courtroom discourse, and the influence of broad social debates about children and the public/private divide. It reveals how frequently the rhetoric of choice, responsibility, and selfishness is invoked in response to women's attempts to place issues of childcare on the public agenda.
Автор: Freis Jeannie Название: Surviving Single Parenthood ISBN: 1667811088 ISBN-13(EAN): 9781667811086 Издательство: Gazelle Book Services Рейтинг: Цена: 1378.00 р. Наличие на складе: Нет в наличии.
Описание: This comprehensive introduction to the study of human rights in international politics blends concrete developments with theoretical inquiry, illuminating both in the process. Franke Wilmer presents the nuts and bolts of human rights concepts, actors, and implementation before grappling with issues ranging from war and genocide to social and economic needs to racial and religious discrimination.
Автор: Mumford, Ann Название: Taxing Culture ISBN: 1840147105 ISBN-13(EAN): 9781840147100 Издательство: Taylor&Francis Рейтинг: Цена: 22202.00 р. Наличие на складе: Нет в наличии.
Описание: This book explores the taxation and exemption of churches and other religious institutions, both empirically and normatively. This exploration reveals that churches and other religious institutions are treated diversely by the federal and state tax systems. Sectarian institutions pay more tax than many believe. In important respects, the states differ among themselves in their respective approaches to the taxation of sectarian entities. Either taxing or exempting churches and other sectarian entities entangles church and state. The taxes to which churches are more frequently subject - federal Social Security and Medicare taxes, sales taxes, real estate conveyance taxes - fall on the less entangling end of the spectrum. The taxes from which religious institutions are exempt - general income taxes, value-based property taxes, unemployment taxes - are typically taxes with the greatest potential for church-state enforcement entanglement. It is unpersuasive to reflexively denounce the tax exemption of religious actors and institutions as a subsidy. Tax exemption can implement the secular, non-subsidizing goal of minimizing church-state enforcement entanglement and thus be regarded as part of a normative tax base. Taxing the church or exempting the church involves often difficult trade-offs among competing and legitimate values. On balance, our federal system of decentralized legislation reasonably make these legal and tax policy trade-offs, though there is room for improvement in particular settings such as the protection of internal church communications and the expansion of the churches' sales tax liabilities.
Автор: Gharala Norah L. a. Название: Taxing Blackness: Free Afromexican Tribute in Bourbon New Spain ISBN: 0817320075 ISBN-13(EAN): 9780817320072 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 6891.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: A definitive analysis of the most successful tribute system in the Americas as applied to Afromexicans.During the eighteenth century, hundreds of thousands of free descendants of Africans in Mexico faced a highly specific obligation to the Spanish crown, a tax based on their genealogy and status. This royal tribute symbolized imperial loyalties and social hierarchies. As the number of free people of color soared, this tax became a reliable source of revenue for the crown as well as a signal that colonial officials and ordinary people referenced to define and debate the nature of blackness.Taxing Blackness:Free Afromexican Tribute in Bourbon New Spain examines the experiences of Afromexicans and this tribute to explore the meanings of race, political loyalty, and legal privileges within the Spanish colonial regime. Norah L. A. Gharala focuses on both the mechanisms officials used to define the status of free people of African descent and the responses of free Afromexicans to these categories and strategies. This study spans the eighteenth century and focuses on a single institution to offer readers a closer look at the place of Afromexican individuals in Bourbon New Spain, which was the most profitable and populous colony of the Spanish Atlantic.As taxable subjects, many Afromexicans were deeply connected to the colonial regime and ongoing debates about how taxpayers should be defined, whether in terms of reputation or physical appearance. Gharala shows the profound ambivalence, and often hostility, that free people of African descent faced as they navigated a regime that simultaneously labeled them sources of tax revenue and dangerous vagabonds. Some free Afromexicans paid tribute to affirm their belonging and community ties. Others contested what they saw as a shameful imposition that could harm their families for generations. The microhistory includes numerous anecdotes from specific cases and people, bringing their history alive, resulting in a wealth of rural and urban, gender, and family insight.
Автор: Isabelle Richelle; Wolfgang Sch?n; Edoardo Travers Название: Allocating Taxing Powers within the European Union ISBN: 3642349188 ISBN-13(EAN): 9783642349188 Издательство: Springer Рейтинг: Цена: 13974.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
Автор: Isabelle Richelle; Wolfgang Sch?n; Edoardo Travers Название: Allocating Taxing Powers within the European Union ISBN: 3642436374 ISBN-13(EAN): 9783642436376 Издательство: Springer Рейтинг: Цена: 16769.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
Автор: Oberson, Xavier, Название: Taxing robots : ISBN: 1788976517 ISBN-13(EAN): 9781788976510 Издательство: Edward Elgar Publishers Рейтинг: Цена: 18163.00 р. Наличие на складе: Поставка под заказ.
Описание: Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules.
Автор: Braithwaite, Valerie Название: Taxing Democracy ISBN: 0754622436 ISBN-13(EAN): 9780754622437 Издательство: Taylor&Francis Рейтинг: Цена: 22202.00 р. Наличие на складе: Нет в наличии.
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