LEADER 04700nam 2200589 450 001 9910453645603321 005 20200520144314.0 010 $a0-19-971745-1 035 $a(CKB)2550000001172455 035 $a(EBL)3055969 035 $a(OCoLC)732955409 035 $a(MiAaPQ)EBC3055969 035 $a(Au-PeEL)EBL3055969 035 $a(CaPaEBR)ebr10823027 035 $a(CaONFJC)MIL553763 035 $a(EXLCZ)992550000001172455 100 $a20140114d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aGlobal perspectives on income taxation law /$fReuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors 210 1$aOxford, [England] ;$aNew York, [New York] :$cOxford University Press,$d2011. 210 4$d©2011 215 $a1 online resource (202 p.) 225 1 $aGlobal Perspectives Series 300 $aDescription based upon print version of record. 311 $a0-19-532136-7 311 $a1-306-22512-4 320 $aIncludes bibliographical references and index. 327 $a""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of a???Comparative Taxationa???""; ""I. What is comparative taxation?""; ""II. Some possible approaches to the study of comparative tax law""; ""A. The functional approach to comparative tax studies""; ""B. Comparative tax law as a study of cultural differences""; ""C. The critical approach to comparative tax studies""; ""D. Comparative tax study as an exercise in economic analysis""; ""E. What to expect next""; ""2. Taxable Income"" 327 $a""I. Taxable income definition: global vs. schedular and source vs. accretion""""II. Taxation of fringe benefits""; ""III. Imputed income from owner-occupied housing""; ""IV. Windfalls""; ""V. Damage awards""; ""A. Taxation of damage awards""; ""B. Which a???damagesa??? receive favorable treatment? physical? mental? reputation?""; ""VI. Cancellation of indebtedness""; ""A. Inclusion of debt relief in gross income""; ""B. Exceptions to inclusion""; ""VII. Gifts and bequests""; ""A. Personal gifts and bequests""; ""B. Commercial gifts""; ""VIII. The realization requirement""; ""3. Deductions"" 327 $a""I. Business expenses""""A. Commuting, clothing, and other nondeductible expenses""; ""B. Child care costs""; ""C. Travel and entertainment""; ""D. Capital expenditures""; ""E. Depreciation""; ""F. Business interest""; ""G. Losses""; ""II. Personal expenses""; ""A. Apportionment of personal/business expenses""; ""B. Medical expenses""; ""C. Charitable contributions""; ""D. Home mortgage and other personal interest""; ""4. The Taxpaying Unit""; ""I. Introduction""; ""II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation"" 327 $a""A. Concrete examples of countries adopting the individual model""""B. Concrete examples of countries adopting hybrid solutions""; ""C. Concrete example of a country adopting the family model""; ""III. Anti-assignment of income rules""; ""A. The reason for anti-assignment of income rules""; ""B. The solutions adopted by some industrialized countries: examples""; ""5. Tax Accounting""; ""I. The taxable period and the accounting period: general definitions""; ""A. Definitions, main issues, and possible solutions""; ""B. The solutions adopted by some countries: examples"" 327 $a""II. Cash model versus accrual model""""A. The accounting methods: cash versus accrual""; ""B. The solutions adopted by some countries: examples""; ""III. Net operating losses""; ""A. Main issue and possible solutions""; ""B. The solutions adopted by some countries: examples""; ""6. Taxation of Capital Gains and Losses""; ""I. General definitions: capital gain and losses, realization, basis""; ""A. Definition of capital gain or loss""; ""B. The concept of realization and recognition""; ""C. The concepts of a???basisa??? (or fiscal value) and a???amount realizeda???"" 327 $a""II. Nonrecognition transaction and exemption transactions"" 410 0$aGlobal Perspectives Series 606 $aIncome tax$xLaw and legislation 608 $aElectronic books. 615 0$aIncome tax$xLaw and legislation. 676 $a343.05/2 700 $aAvi-Yonah$b Reuven S$g(Reuven Shlomo),$f1957-$0303384 701 $aSartori$b Nicola$0754722 701 $aMarian$b Omri$0919647 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910453645603321 996 $aGlobal perspectives on income taxation law$92062801 997 $aUNINA LEADER 05529nam 22006135 450 001 9910495183103321 005 20251010075031.0 010 $a3-030-77395-7 024 7 $a10.1007/978-3-030-77395-3 035 $a(CKB)5600000000003598 035 $a(MiAaPQ)EBC6714513 035 $a(Au-PeEL)EBL6714513 035 $a(DE-He213)978-3-030-77395-3 035 $a(OCoLC)1266254784 035 $a(EXLCZ)995600000000003598 100 $a20210827d2021 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aContemporary Behaviorisms in Debate /$fedited by Diego Zilio, Kester Carrara 205 $a1st ed. 2021. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2021. 215 $a1 online resource (340 pages) 225 1 $aBehavioral Science and Psychology Series 311 08$a3-030-77394-9 327 $aPart I. Teleological Behaviorism -- Chapter1. Teleological Behaviorism: Origins and Present Status -- Chapter2. Purposive Behavior and Psychological Categories: Thoughts on Teleological Behaviorism -- Chapter3. Response to Comments of Lazzeri -- Part II. Molar Behaviorism -- Chapter4. Introduction to Molar Behaviorism and Multiscale Behavior Analysis -- Chapter5. The Molar View of Behavior: A Paradigm Shift in Behavior Analysis? -- Chapter6. Genes, Selection, and Behavior: Response to Laurenti?s Commentary -- Part III. Theoretical Behaviorism -- Chapter7. Theoretical Behaviorism -- Chapter8. What is the Theory of Theoretical Behaviorism? -- Chapter9. Theory: A Response to Lopes -- Part IV. Biological Behaviorism -- Chapter10. Biological Behaviorism -- Chapter11. Comments on ?Biological Behaviorism? -- Chapter12. Reactions to Commentary on Biological Behaviorism -- Part V. Intentional Behaviorism -- Chapter13. Intentional Behaviorism -- Chapter14. Behavior Analysis and Psychological Concepts: Commentaryon Foxall?s Intentional Behaviorism -- Chapter15. Behavior Analysis and Psychological Concepts: Reply to Oliveira-Castro -- Part VI. Contextual Behaviorism -- Chapter16. Contextual Behavioral Science as a Distinct form of Behavioral Research and Practice -- Chapter17. Will the Wing Fly Away from the Body? A Commentary on Steven Hayes' Chapter, Contextual Behavioral Science -- Chapter18. The Bottom Line is Progress ? All the Rest is Commentary -- Part VII. Field-Theory Behaviorism -- Chapter19. A Theory of Behavior or a Theory of Psychology -- Chapter20. A Critical Appraisal of Ribes? Theory of Psychology -- Chapter21. The Definition of Psychological Behavior and the Adequacy of Theorical Concepts are the Fundamental Issues: A Reply to Borges Neves and Oliveira Magalhaes. 330 $aThis book presents and discusses seven contemporary theoretical approaches to behavior analysis that build upon the foundations laid by B.F. Skinner?s radical behaviorism and renew its legacy. These contemporary approaches show that behaviorism is not a monolithic or static intellectual tradition, but a dynamic movement, which changes and adapts in face of new questions, issues, and perspectives. The death of behaviorism has been proclaimed since its early days ? a ?premature? assessment, to say the least ? but this volume shows that behaviorism is alive and kicking, even thirty years after its main proponent passed away. This volume contains seven sections, each one dedicated to a particular variation of contemporary behaviorism: Howard Rachlin?s teleological behaviorism, William Baum?s molar behaviorism and multiscale behavior analysis, John Staddon?s theoretical behaviorism, John Donahoe?s biological behaviorism, Gordon Foxall?s intentional behaviorism, Steven Hayes? contextual behaviorism or contextual behavioral science, and Emilio Ribes-Iñesta?s field-theory behaviorism. Each section contains three chapters: the first one written by the original proponent of each of these forms of behaviorism, the second one written by a commentator, and the third one written by the proponent, replying to the commentator. Contemporary Behaviorisms in Debate will be a valuable tool to behavior analysts and psychologists in general by providing an introduction to contemporary forms of behaviorism and promoting debates about the main philosophical issues faced by the field of behavior analysis today? issues that can directly influence future epistemological variations in the selection process of ?behaviorisms.? By doing so the book is directed not only to the present, but, more importantly, toward the future of the field. . 410 0$aBehavioral Science and Psychology Series 606 $aBehaviorism (Psychology) 606 $aPsychology 606 $aPsychology, Experimental 606 $aBehaviorism 606 $aTheoretical Psychology 606 $aExperimental Psychology 606 $aBehavioral Sciences and Psychology 615 0$aBehaviorism (Psychology) 615 0$aPsychology. 615 0$aPsychology, Experimental. 615 14$aBehaviorism. 615 24$aTheoretical Psychology. 615 24$aExperimental Psychology. 615 24$aBehavioral Sciences and Psychology. 676 $a153 700 $aZilio$b Diego$0803233 702 $aCarrara$b Kester 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910495183103321 996 $aContemporary behaviorisms in debate$92873327 997 $aUNINA