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Taxes in America

Taxes in America

Leonard E. Burman; Joel Slemrod

Oxford University Press Inc
2020
nidottu
Arguments about taxation are among the most heated- no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity can create confusion. Two of America's leading authorities on taxes, Leonard E. Burman and Joel Slemrod, bring clarity in this concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. The book explores what makes a tax system fair, simple, and efficient, why our system falls short, and whether the new tax law promises much, if any, improvement. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. It has been revised and updated to both explain the Tax Cuts and Jobs Act (TCJA) in 2017, the most comprehensive reform of its income tax system since 1986, and to examine its likely effects on individuals, businesses, and society. Among the questions discussed are: How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? What kind of tax system is most conducive to economic growth? And, can taxes be fair?
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Taxes in America

Taxes in America

Leonard E. Burman; Joel Slemrod

Oxford University Press Inc
2020
sidottu
Arguments about taxation are among the most heated- no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity can create confusion. Two of America's leading authorities on taxes, Leonard E. Burman and Joel Slemrod, bring clarity in this concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. The book explores what makes a tax system fair, simple, and efficient, why our system falls short, and whether the new tax law promises much, if any, improvement. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. It has been revised and updated to both explain the Tax Cuts and Jobs Act (TCJA) in 2017, the most comprehensive reform of its income tax system since 1986, and to examine its likely effects on individuals, businesses, and society. Among the questions discussed are: How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? What kind of tax system is most conducive to economic growth? And, can taxes be fair?
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Chaos

Chaos

Leonard Smith

Oxford University Press
2007
nidottu
Chaos exists in systems all around us. Even the simplest system of cause and effect can be subject to chaos, denying us accurate predictions of its behaviour, and sometimes giving rise to astonishing structures of large-scale order. Our growing understanding of Chaos Theory is having fascinating applications in the real world - from technology to global warming, politics, human behaviour, and even gambling on the stock market. Leonard Smith shows that we all have an intuitive understanding of chaotic systems. He uses accessible maths and physics (replacing complex equations with simple examples like pendulums, railway lines, and tossing coins) to explain the theory, and points to numerous examples in philosophy and literature (Edgar Allen Poe, Chang-Tzu, Arthur Conan Doyle) that illuminate the problems. The beauty of fractal patterns and their relation to chaos, as well as the history of chaos, and its uses in the real world and implications for the philosophy of science are all discussed in this Very Short Introduction. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
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The Life and Times of Congressman John Quincy Adams

The Life and Times of Congressman John Quincy Adams

Leonard L. Richards

Oxford University Press Inc
1988
nidottu
Richards' study presents not only a vivid portrait of John Quincy Adams but also provides an insightful exploration of American politics in the 1830s and 40s. Examining one of the few presidents who sustained a political career after his term in the White House, Richards depicts how two years after losing the presidential election to Andrew Jackson, Adams ran for the House of Representatives and served there until his death seventeen years later. During his outstanding congressional career, Adams became a folk hero in much of the North--hailed by some as "Old Man Eloquent" and "the conscience of New England" by others--while much of the South feared him, regarding him as a traitor and the "archest enemy of slavery that ever existed." Richards explores in detail Adams' battles with such prominent figures as Andrew Jackson, John C. Calhoun, and Daniel Webster on the issues of slavery, the Indians and their land, the annexation of Texas, and the potential war against Mexico. Highlighting his importance in the anti-slavery movement, Richards reassesses Adams' role as a political analyst and as a vital force in the turbulent politics of the day.
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The Economist

The Economist

Leonard N. Neufeldt

Oxford University Press Inc
1989
sidottu
This is a study of Thoreau's participation in the economic discourse of his time, when New England and America underwent an unprecedented transformation in economic thinking and behaviour. The first part of the book examines Thoreau's responses to economic and cultural conditions as a literary artist, who identified his writing as his vocation. The second part, which uses Walden as an example, attempts to offer an answer to the question of why and how Thoreau, who was very much contained by his culture and its conventions, also contested the limitations of those conventions and used his condition to transform them.
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Element of Risk

Element of Risk

Leonard A. Cole

Oxford University Press Inc
1995
nidottu
Radiation, radioactivity, radon: these are words that, since Hiroshima, the Cold War and Three Mile Island, have conjured fear and fascination for many Americans. The danger of radon - a colourless, odourless gas that could seemingly strike any home and afflict its residents with cancer, was brought home in the 1980s when whole neighbourhoods were deemed unsafe due to a perceived threat from radon. But how much of a threat does radon really pose? Is the government's aggressive policy warranted. Indeed, is their a legitimate threat at all? These are the questios Leonard A. Code asks in this provocative and fascinating new book, and his answers are ones that all homeowners will want to understand. In clear, non-technical language, Code dispells many of the myths surrounding radon as he makes recommendations for a coherent reasonable environmental policy towards what is, certainly, a dangerous gas. As he carefully traces the development of the US indoor radon policy, Code illuminates the many scientific uncertainties that lie behind it, exposes the policies of those who stand to gain from radon policy decisions made in Washington, and challenges the EPA's risk-cost assessment of radon levels. Thoughtful and timely, ELEMENT OF RISK illuminates one of the most important public policyissues of our time.
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Fundamentals of Electrical Engineering

Fundamentals of Electrical Engineering

Leonard S. Bobrow

Oxford University Press Inc
1996
sidottu
The second edition of the highly successful Fundamentals of Electrical Engineering is thoroughly expanded and updated. The text is divided into four parts: circuits, electronics, digital systems, and electromagnetics. Although it delves in depth into each of these topics, the text represents more than your basic survey of the basics of electrical engineering. A solid understanding of the fundamental principles on which modern electrical engineering is based is also provided. This edition includes a chapter on circuit analysis software SPICE, with a detailed discussion of the PC version known as PSPICE (from MicroSim Corp.). Numerous drill exercises have been added to this new edition, reinforcing ideas presented in the examples. There are over 1,000 end-of-chapter problems. This text is suitable for a variety of electrical engineering courses. It can be used as a text for an introduction to electrical engineering for both majors and non-majors or both, or can be split and the various chapters utilized for an introduction to circuits course, a first electronics course, or for a course on digital electronics and logic design.
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Just Caring

Just Caring

Leonard M. Fleck

Oxford University Press Inc
2009
sidottu
What does it mean to be a "just" and "caring" society when we have only limited resources to meet unlimited health care needs? Do we believe that all lives are of equal value? Is human life priceless? Should a "just" and "caring" society refuse to put limits on health care spending? In Just Caring, Leonard Fleck reflects on the central moral and political challenges of health reform today. He cites the millions of Americans who go without health insurance, thousands of whom die prematurely, unable to afford the health care needed to save their lives. Fleck considers these deaths as contrary to our deepest social values, and makes a case for the necessity of health care rationing decisions. The core argument of this book is that no one has a moral right to impose rationing decisions on others if they are unwilling to impose those same rationing decisions on themselves in the same medical circumstances. Fleck argues we can make health care rationing fair, in ways that are mutually respectful, if we engage in honest rational democratic deliberation. Such civic engagement is rare in our society, but the alternative is endless destructive social controversy that is neither just nor caring.
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Marked in Your Flesh

Marked in Your Flesh

Leonard B. Glick

Oxford University Press Inc
2005
sidottu
Leonard B. Glick offers a history of Jewish and Christian beliefs about circumcision from its ancient origins to the current controversy about the ethics of performing such surgery on helpless infants. Things changed dramatically in the 19th century, he shows, when after nearly two millennia of attacking the practice, non-Jews began to laud its health benefits. By the turn of the century, more and more physicians in America and England (but not, interestingly, in continental Europe) were performing the procedure routinely. Glick shows that Jewish American physicians were and continue to be especially vocal and influential champions of the practice which, he notes, serves to erase the visible difference between Jewish and gentile men and boys. Informed medical opinion is now unanimous that circumcision confers no benefit and the practice has declined somewhat. Nevertheless, it is still routine in many hospitals, and more than 60% of all boys born in America are circumcised at birth. In Jewish circles it is virtually taboo to question circumcision, but Glick does not flinch from asking whether this disfiguring surgical procedure should really continue to be the defining feature of modern Jewish identity.
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Marked in Your Flesh

Marked in Your Flesh

Leonard B. Glick

Oxford University Press Inc
2006
nidottu
The book of Genesis tells us that God made a covenant with Abraham, promising him a glorious posterity on the condition that he and all his male descendents must be circumcised. For thousands of years thereafter, the distinctive practice of circumcision served to set the Jews apart from their neighbors. The apostle Paul rejected it as a worthless practice, emblematic of Judaism's fixation on physical matters. Christian theologians followed his lead, arguing that whereas Christians sought spiritual fulfillment, Jews remained mired in such pointless concerns as diet and circumcision. As time went on, Europeans developed folklore about malicious Jews who performed sacrificial murders of Christian children and delighted in genital mutilation. But Jews held unwaveringly to the belief that being a Jewish male meant being physically circumcised and to this day even most non-observant Jews continue to follow this practice. In this book, Leonard B. Glick offers a history of Jewish and Christian beliefs about circumcision from its ancient origins to the current controversy. By the turn of the century, more and more physicians in America and England--but not, interestingly, in continental Europe--were performing the procedure routinely. Glick shows that Jewish American physicians were and continue to be especially vocal and influential champions of the practice which, he notes, serves to erase the visible difference between Jewish and gentile males. Informed medical opinion is now unanimous that circumcision confers no benefit and the practice has declined. In Jewish circles it is virtually taboo to question circumcision, but Glick does not flinch from asking whether this procedure should continue to be the defining feature of modern Jewish identity.
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Critical Thinking for Helping Professionals A Skills Based Workbook

Critical Thinking for Helping Professionals A Skills Based Workbook

Leonard Gibbs; Eileen Gambrill

Oxford University Press Inc
2009
nidottu
Critical thinking values, knowledge and skills are integral to evidence-based practice in the helping professions. Those working in this area must be able to think clearly, on a daily basis, about decisions that may have a major impact on their clients' lives. Critical Thinking for Helping Professionals, 3rd Edition, is designed to engage readers as active participants in honing their critical thinking skills, learning a coherent decision-making process, and comprehending its underlying principles. There are many books on evidence based practice and critical thinking, but none integrate the two as well as Eileen Gambrill and Leonard Gibbs, two renowned professors and evidence-based practice thinkers. And no others provide such a variety of hands-on exercises, with their rich opportunities to learn how to implement vital steps in making important decisions. In addition to the exercises, the authors incorporate unique material exploring the use of propaganda in the helping professions, which is integrated with discussions of related research on judgment, problem solving, and critical thinking. For students in social work, nursing, counseling, and similar areas, this new edition of a unique textbook is a fun and mentally stimulating way to sharpen and maximize their innate decision-making skills and their abilities to apply an evidence-based approach to their daily work, so that their clients will get the best care possible.
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World Comes to America: Immigration to the United States Since 1945

World Comes to America: Immigration to the United States Since 1945

Leonard Dinnerstein; David M. Reimers

Oxford University Press
2012
nidottu
The World Comes to America provides an overview of the groups of immigrants who arrived in the United States after World War II ended in 1945. Authors Leonard Dinnerstein and David M. Reimers examine the groups who came to America, explaining their reasons for immigrating, noting where they settled, and discussing how they fared once they arrived. The authors cover conflicting American attitudes towards welcoming strangers and the different policies that Congress pursued to aid--or to delay--the entry of foreigners to America. Features * Offers comprehensive coverage of post-war immigration to the U.S. * Explores the interaction between political policies, cultural shifts, racism, and economic changes, and how they impact immigration flows* Includes coverage of the most recent immigration patterns
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Precision Medicine and Distributive Justice

Precision Medicine and Distributive Justice

Leonard M. Fleck

OXFORD UNIVERSITY PRESS INC
2022
sidottu
Metastatic cancer and costly precision medicines generate extremely complex problems of health care justice. Targeted cancer therapies yield only very marginal gains in life expectancy for most patients at very great cost, thereby threatening the just allocation of limited health care resources. Philosophers have high hopes for the utility of their theories of justice in addressing the challenges of resource allocation; however, none of these theories can address adequately the “wicked” ethical problems that have resulted from these targeted therapies. What we need instead, bioethicist Leonard M. Fleck argues, is a political conception of health care justice, following Rawls, and a fair and inclusive process of rational democratic deliberation governed by public reason. His account makes the basic assumption that we have only limited health care resources to meet unlimited health care needs generated by emerging medical technologies. The primary ethical and political virtue of rational democratic deliberation is that it allows citizens to fashion autonomously shared understandings of how to fairly address the complex problems of health care justice generated by precision medicine. While ideally just outcomes are a moral and political impossibility, “wicked” problems can metastasize if rationing decisions are made invisibly--in ways effectively hidden from those affected by those decisions. As Fleck demonstrates, a fair and inclusive process of democratic deliberation could make these “wicked” problems visible, and subject, to public reason.
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Gaston Crunelle and Flute Playing in Twentieth-Century France

Gaston Crunelle and Flute Playing in Twentieth-Century France

Leonard Garrison

OXFORD UNIVERSITY PRESS INC
2024
nidottu
Gaston Crunelle (1898--1990) was a remarkable flutist and a beloved teacher, yet his name is hardly known today. Gaston Crunelle and Flute Playing in Twentieth-Century France restores Crunelle's place in the pantheon of flutists while revealing details of musical life in France during his lifetime. Crunelle was Professor of Flute at the Paris Conservatory from 1941 to 1969--the longest tenure of any flute professor in the Conservatory's history--and taught an entire generation of the world's leading flutists, including Michel Debost, James Galway, Christian Lardé, Maxence Larrieu, and Jean-Pierre Rampal. He took an active interest in the annual commissions of morceaux de concours or contest pieces--including works by Dutilleux, Jolivet, Messiaen, and Sancan--which the book discusses in detail. As a performer, Crunelle was principal flutist of the Opéra-Comique and the Pasdeloup Orchestra and a member of the Quintette Instrumental de Paris, an ensemble of flute, harp, and string trio that left a rich legacy of about fifty commissioned works. His recordings of solo and chamber music of Bach, Mozart, and Baroque and twentieth-century French composers are among the best of the 78-rpm and early LP eras. In following Crunelle's early development through to his storied career as performer and pedagogue, Gaston Crunelle and Flute Playing in Twentieth-Century France also chronicles the evolution of musical life in France during the twentieth century, covering music during the silent film era, the interruptions of World War I, the apogee of Paris as a musical center between the wars, the German Occupation of 1940--1944, and the many changes in music and education after May 1968, including the increased participation by women. Through thorough archival research Garrison reveals previously unknown details about the relationships between Crunelle and other French flutists of his time, especially Marcel Moyse and René LeRoy. Oral histories showcase Crunelle's pedagogy, and discographies cover Crunelle and the Quintette Instrumental de Paris. From these rich resources emerges the sympathetic figure of flutist Gaston Crunelle, unjustly forgotten until now.
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Making Global Norms: Politics Versus Science in International Organizations

Making Global Norms: Politics Versus Science in International Organizations

Leonard Seabrooke; Alexandros Kentikelenis

Oxford University Press
2025
sidottu
Global norms form the core infrastructure of economic and political globalization. To be influential, these norms need to be codified into policy scripts that spell out how they are to be applied in practice. This process of developing scripts is a key job of international organizations, which act as venues where states can collectively make major decisions. When forging policy prescriptions, these organizations draw on scientific knowledge but are also highly attune to political pressures. Making Global Norms provides a theoretical account and advanced methodological toolkit to study how variation in the intensity of scientific consensus and political contestation produces policy scripts that modify global norms. This book shows that the policymakers involved in scriptwriting processes within international organizations wear two hats: they are both political representatives of the states that appoint them and experts in their own right with worldviews that correspond to their expertise. They have to negotiate with each other, as well as with their organization's technocratic staff, to shape the ultimate content of global policy scripts. The implication of the authors' findings is that diversity within IOs matters: changes in the kinds of expertise that are present in deliberations can yield significant differences in how norms are modified. Their empirical focus is on the International Monetary Fund's scripts for capital controls, sovereign debt management, and taxation. Drawing on a novel mixed-method methodological approach, Making Global Norms opens the black box on how some of the most important norms underpinning globalization were made. This is an open access title available under the terms of a CC BY-NC-ND 4.0 International] licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.
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Making Global Norms: Politics Versus Science in International Organizations

Making Global Norms: Politics Versus Science in International Organizations

Leonard Seabrooke; Alexandros Kentikelenis

Oxford University Press
2025
nidottu
Global norms form the core infrastructure of economic and political globalization. To be influential, these norms need to be codified into policy scripts that spell out how they are to be applied in practice. This process of developing scripts is a key job of international organizations, which act as venues where states can collectively make major decisions. When forging policy prescriptions, these organizations draw on scientific knowledge but are also highly attune to political pressures. Making Global Norms provides a theoretical account and advanced methodological toolkit to study how variation in the intensity of scientific consensus and political contestation produces policy scripts that modify global norms. This book shows that the policymakers involved in scriptwriting processes within international organizations wear two hats: they are both political representatives of the states that appoint them and experts in their own right with worldviews that correspond to their expertise. They have to negotiate with each other, as well as with their organization's technocratic staff, to shape the ultimate content of global policy scripts. The implication of the authors' findings is that diversity within IOs matters: changes in the kinds of expertise that are present in deliberations can yield significant differences in how norms are modified. Their empirical focus is on the International Monetary Fund's scripts for capital controls, sovereign debt management, and taxation. Drawing on a novel mixed-method methodological approach, Making Global Norms opens the black box on how some of the most important norms underpinning globalization were made. This is an open access title available under the terms of a CC BY-NC-ND 4.0 International] licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.
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The Cohomology of Groups

The Cohomology of Groups

Leonard Evens

Clarendon Press
1991
sidottu
This book presents an account of the theory of the cohomology ring of a finite group. The aim is to present a modern approach from the point of view of homological algebra, and the volume covers themes such as finite generation theorems, the cohomology of wreath products, the norm map, and variety theory. Prerequisites comprise a familiarity with modern algebra and homological algebra as might be gained from introductory graduate courses, though otherwise the book is self-contained. As a result, the book will be useful for those already engaged or commencing in research in this area of mathematics by providing an up-to-date survey of important techniques and their applications to finite group theory.
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Islamic Legal Revival

Islamic Legal Revival

Leonard Wood

Oxford University Press
2016
sidottu
In this meticulously researched volume, Leonard Wood presents his ground breaking history of Islamic revivalist thought in Islamic law. Islamic Legal Revival: Reception of European Law and Transformations in Islamic Legal Thought in Egypt, 1879-1952 brings to life the tumultuous history of colonial interventions in Islamic legal consciousness during the nineteenth and early twentieth centuries. It tells the story of the rapid displacement of local Egyptian and Islamic law by transplanted European codes and details the evolution of resultant movements to revive Islamic law. Islamic legal revivalist movements strove to develop a modern version of Islamic law that could be codified and would replace newly imposed European laws. Wood explains in unparalleled depth and with nuance how cutting-edge trends in European legal scholarship inspired influential revivalists and informed their methods in legal thought. Timely and provocative, Islamic Legal Revival tells of the rich achievements of legal experts in Egypt who disrupted tradition in Islamic jurisprudence and created new approaches to Islamic law that were distinctively responsive to demands of the contemporary world. The story told bears important implications for understandings of Egyptian history, Islamic legal history, comparative law, and deeply contested and highly transformative interactions between European and Islamic thought.
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