James R Hines

Taxes are like the weather in one way: everyone complains about them. But how the government raises revenues is something that people can influence, as long as they have a good understanding of the stakes and options. Sensible Taxes and Practical Politics argues that American tax rates are too low and are indiscriminate. James Hines, a leading authority on tax policy, controversially posits that the base tax rate should be higher but there should also be more ability for individuals to reduce their taxes. This is the only way to create an equitable and efficient tax system makes distinctions among people and that treats them as individuals rather than classes. And as tax policy reflects societal values and goals, it is perfectly legitimate for it to create incentives by facilitating significant deductions for dependents, child care expenses, exceptional medical expenses, casualty losses, charitable contributions, education expenditures, and other expenses associated with employment and income production. While the headline tax rate may be high, the real rate, after deductions, is much lower. By contrast, the pursuit of lower baseline tax rates has, Hines shows, produced revenue shortfalls, inefficient incentives, and tax inequities. The current tax system creates distortions and is unfair because of the reduced provision for personal circumstances. It is also dishonest because it claims to be progressive but is not. The art of tax design entails tailoring tax burdens to collect revenue from activities that are least likely to be distorted by taxation. As for individuals, so too for business, Tax policy should treat preferentially firms and activities that might diminish or disappear if taxed heavily. Tax policy is a fundamental part of governance and encompasses difficult economic and political judgments. Hines provides an honest assessment of the interaction of politics, values, and taxes.

How multinationals contribute, or don't, to global prosperity.Globalization and multinational corporations have long seemed partners in the enterprise of economic growth: globalization-led prosperity was the goal, and giant corporations spanning the globe would help achieve it. In recent years, however, the notion that all economies, both developed and developing, can prosper from globalization has been called into question by political figures and has fueled a populist backlash around the world against globalization and the corporations that made it possible.In an effort to elevate the sometimes contentious public debate over the conduct and operation of multinational corporations, this edited volume examines key questions about their role, both in their home countries and in the rest of the world where they do business. Is their multinational nature an essential driver of their profits? Do U.S. and European multinationals contribute to home country employment? Do multinational firms exploit foreign workers? How do multinationals influence foreign policy? How will the rise of the digital economy and digital trade in services affect multinationals?In addressing these and similar questions, the book also examines the role that multinational corporations play in the outcomes that policymakers care about most: economic growth, jobs, inequality, and tax fairness.

Once a winter pastime for socializing and courtship, skating evolved into the wildly popular competitive sport of figure skating, one of the few athletic arenas where female athletes hold a public profile--and earning power--equal to that of men. Renowned sports historian James R. Hines chronicles figure skating's rise from its earliest days through its head-turning debut at the 1908 Olympics and its breakthrough as entertainment in the 1930s. Hines credits figure skating's explosive expansion to an ever-increasing number of women who had become proficient skaters and wanted to compete, not just in singles but with partners as well. Matters reached a turning point when British skater Madge Syers entered the otherwise-male 1902 World Championship held in London and finished second. Called skating's first feminist, Syers led a wave of women who made significant contributions to figure skating and helped turn it into today's star-making showcase at every Winter Olympics. Packed with stories and hard-to-find details, Figure Skating in the Formative Years tells the early history of a sport loved and followed by fans around the world.

The only comprehensive history of figure skating in over forty years Figure skating, unique in its sublimely beautiful combination of technical precision, musicality, and interpretive elements, has undergone many dramatic developments since the only previous history of the sport was published in 1959. This exciting and information-packed new history by James R. Hines explains skating’s many technical and artistic advances, its important figures, its intrigues and scandals, and the historical high points during its long evolution. Hines divides his history into three periods separated by the World Wars. In the first section, he follows functional and recreational ice skating through its evolution into national schools, culminating in the establishment of the International Skating Union and the ascendancy of an international style of skating. The second section explains the changes that occurred as the sport expanded into the form we recognize and enjoy today, and the final section shows how skating became increasingly athletic, imaginative, and intense following World War II, as the main focus turns to skaters themselves. The profiles include some 148 World and Olympic Champions as well as others who, in Dick Button’s words, "left the sport better because they were in it." Beginning with mythological tales from twelfth- and thirteenth-century Scandinavians, Hines describes hundreds who have contributed to the sport. They include figure skating’s patron saint Lydwina of Schiedam, whose late-fourteenth-century skating tumble has been documented in a woodcut; Ulrich Salchow and Axel Paulsen, who gave their names to distinctive jumps; Madge Syers, who entered and medaled at the previously all-male World Championships in 1902; and Sonja Henie, who took skating to the silver screen. The history ends with the 2002 skating season, when Maria Butyrskaya and Michelle Kwan commanded the most attention and an unfortunate judging decision rocked the pairs’ competition, resulting in the adoption of a new judging system. Beyond the contributions of individual skaters, Figure Skating also traces the growth of competitions and show skating (professional and amateur), and discussions of relevant social, political, and ethical concerns that have affected the sport. Along with over seventy magnificent historical pictures spread throughout the book, a very special gallery features the picture of every world and Olympic champion. Figure Skating is an informative and inspiring resource, sure to be enjoyed by anyone who has ever skated recreationally or in competition as well as by the many fans who have this beautiful sport as spectators.