This volume covers the orders Boraginales, Garryales and Solanales (except Convolvulaceae) of the Lamiids (Asterids I) as well as three unplaced families of that clade, i.e. Vahliaceae, Icacinaceae and Metteniusaceae, and the orders Aquifoliales, Escalloniales, Bruniales, Dipsacales and Paracryphiales of the Campanulids (Asterids II). It is the first of two final volumes to (almost) complete th…
Santalales are predominantly hemiparasites connected with either the branches or the roots of other green land plants, whereas Balanophoraceae are holoparasites that form terrestrial tubers attached to the roots of woody hosts. In both orders, parasitism has led to considerable reductions of the vegetative and reproductive organs and detailed descriptions are given on the initiation of ramal an…
This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effective…
In order to appreciate the ethical complications in which tax lawyers often find themselves, it is essential to appreciate and understand the greater contexts of legal ethics and the tax system. While it is important to begin with this more general discussion of ethics and tax lawyers, it may also be useful to re-read this section after finishing this chapter – to get a view of the forest af…
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax sys…
Top researchers in prosody and psycholinguistics present their research and their views on the role of prosody in processing speech and also its role in reading. The volume characterizes the state of the art in an important area of psycholinguistics. How are general constraints on prosody (‘timing’) and intonation (‘melody’) used to constrain the parsing and interpretation of spoken lan…
This book is the fourth edition of a basic income tax text. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.
These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double…
Why do people pay tax? And why do they avoid doing so? There are many disciplines that try to answer these questions—economics, law, accounting, psychology. They use a wide variety of methods and come up with a similarly diverse array of solutions and theories which revenue authorities apply more or less successfully. Yet tax research is not only a contested field; taxation is for most nat…
This book is the 4th edition of a basic income tax text. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.