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Minimalist Syntax For Quantifier Raising, Topicalization And Focus Movement

RRP $299.99

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This volume examines how the displacement property of language is characterized in formal terms under the Minimalist Program and to what extent this proposed characterization of it can explain relevant displacement properties. The birth of the Principles and Parameters Approach makes it possible to simplify transformational rules so radically as to be reduced to the single rule Move. The author proposes that Move, as conceived as a special case of Merge, named internal Merge, under the Minimalist Program requires two prerequisite operations: one is to "dig" into a structure to find a target of Merge, called Search, and the other is to make this target reach the top of the structure, called Float. The author argues that these two different operations are constrained by "minimal computation." Due to the nature of how they apply, these operations are constrained by this economy condition in such a way that Search must be minimal and Float obeys Minimize chain links, which requires that this operation cannot skip possible landing sites. The author demonstrates that this mechanism of minimal Search and Float deals with a variety of phenomena that involve quantifier raising, such as rigidity effects of scope interaction, the availability of cumulative readings of plural relation sentences and pair-list readings of multiple wh-questions. Also demonstrated in this volume is that the same mechanism properly captures the locality effects of topicalization, focus movement, and ellipsis with contrastive focus.


Taxation For Environmental Protection

RRP $256.99

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This book brings together the work of scholars from England, France, Germany, Sweden, and the United States to examine the ways in which industrialized nations have used and are developing tax laws to help alleviate environmental problems. For each country, the contributors offer a thorough review of existing and proposed initiatives and an in-depth evaluation of their effectiveness. They also discuss the theoretical framework behind environmental tax initiatives, explain alternative systems to taxation, reveal problems in dealing with environmental concerns that are common to all of the countries studied, and suggest ways to more efficiently coordinate tax and environmental policies. Based on their research, the contributors conclude that the general tax systems of the United States and other countries unintentionally conflict with environmental policies and that no country has yet been able to adequately control automobile pollution, although some have had varying degrees of success in other areas. The volume begins with an introduction that presents a nontechnical discussion of the current economic thinking on environmental taxes and alternatives such as direct government regulation and granting polluters limited or tradable rights to pollute. The following chapters discuss each country in turn. Each chapter first examines the institutional framework of the country--central versus regional government, how legislation is enacted and executed, the distribution of authority over environmental matters, and important environmental policy goals. Next, the compatability of the tax system with environmental goals is analyzed. Finally, there is a thorough treatment of that country's environmental tax initiatives, including an in-depth assessment of their relative success or failure. Policymakers, lobbyists, economists, and attorneys will find Taxation for Environmental Protection enlightening reading.


Taxation Of Income From Domestic And Cross-border Collective Investment

RRP $354.99

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The Fund Reporting Cloud(R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.



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Accounting Software Personal Accounting Accountant Tax Saving
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Finos Books

Accounting Software Personal Accounting Accountant Tax Saving
Accounting Careers Business Accounting Accounting School Accounting Principles

Finos





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Website Investments