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1. |
Record Nr. |
UNINA9910781924403321 |
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Autore |
Butler Leslie <1969-> |
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Titolo |
Critical Americans [[electronic resource] ] : Victorian intellectuals and transatlantic liberal reform / / Leslie Butler |
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Pubbl/distr/stampa |
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Chapel Hill, : University of North Carolina Press, c2007 |
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ISBN |
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1-4696-0612-7 |
0-8078-7757-3 |
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Descrizione fisica |
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1 online resource (400 p.) |
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Disciplina |
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Soggetti |
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Liberalism - United States - History - 19th century |
Politics and culture - United States - History - 19th century |
Democracy - United States - History - 19th century |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. [325]-360) and index. |
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Nota di contenuto |
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Contents; Preface; Introduction; 1. Victorian Duty, American Scholars, and National Crisis; 2. The War for the Union and the Vindication of American Democracy; 3. The Liberal High Tide and Educative Democracy; 4. Liberal Culture in a Gilded Age; 5. The Politics of Liberal Reform; 6. Global Power and the liberalism of Empire; Epilogue; Notes; Bibliography; Index; |
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Sommario/riassunto |
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In this intellectual history of American liberalism during the second half of the 19th century, Butler examines a group of nationally prominent and internationally oriented writers who sustained an American tradition of self-consciously progressive and cosmopolitan reform. She addresses how these men established a critical perspective on American racism, materialism, and jingoism in the decades between the 1850's and the 1890's while she recaptures their insistence on the ability of ordinary citizens to work toward their limitless potential as intelligent and moral human beings. |
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2. |
Record Nr. |
UNINA9910824502203321 |
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Autore |
Wilde Maarten Floris de |
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Titolo |
Sharing the pie : taxing multinationals in a global market / / Maarten Floris de Wilde |
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Pubbl/distr/stampa |
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Amsterdam, The Netherlands : , : IBFD, , 2017 |
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ISBN |
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Descrizione fisica |
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1 online resource (730 pages) : illustrations |
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Disciplina |
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Soggetti |
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Double taxation |
Corporations - Taxation |
International business enterprises - Taxation |
Taxation - Law and legislation |
International business enterprises - Taxation - Law and legislation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references (pages [731]-769). |
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Sommario/riassunto |
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Complaints in society about how multinationals pay corporate tax are familiar. Multinationals seem able to arrange their affairs in a way that allows them to avoid contributing their fair share. Governments help them to attract investment. Workers and customers, meanwhile, face ever-increasing tax bills. What is the problem in corporate taxation? It is broader than any one country or company. Today's tax regime passed its sell-by date long ago. Back in the 1920s, the early days of international taxation, when international business primarily revolved around bulk trade and bricks-and-mortar industries, levying a percentage of a company's profit in the way we still do today made sense. Businesses tended to be close to their customers and had a strong local physical presence. Today's markets, however, operate in a different reality. Companies now structure business on a regional or even global basis, while the Internet means physical presences are no longer necessary to service national markets. Globalization and internationalization have made the gap between tax and market reality even wider. Taxation now influences business processes. Countries distort business decisions by not treating cross-border activities on a |
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par with domestic equivalents. The lack of an internationally coordinated approach gives rise to double (non-)taxation issues. Governments seem to be on the case, but what they're proposing doesn't suffice. Adhering to old status quos, the G20/OECD's BEPS initiative and recent EU measures like the ATAD focus on the symptoms of an ill-designed model rather than dealing with underlying root causes. Imagine designing a fair system from scratch, a corporate tax 2.0. 'Sharing the Pie' assesses issues in contemporary corporate taxation.-- |
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