Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.

Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.

A major work of history, The Great Tax Wars is the gripping, epic story of six decades of often violent conflict over wealth, power, and fairness that gave America the income tax. It's the story of a tumultuous period of radical change, from Abraham Lincoln and the Civil War through the progressive era under Theodore Roosevelt and ending with Woodrow Wilson and World War I. During these years of upheaval, America was transformed from an agrarian society into a mighty industrial nation, great fortunes were amassed, farmers and workers rebelled, class war was narrowly averted, and America emerged as a global power. The Great Tax Wars features an extraordinary cast of characters, including the men who built the nation's industries and the politicians and reformers who battled them -- from J. P. Morgan and Andrew Carnegie to Lincoln, T.R., Wilson, William Jennings Bryan, and Eugene Debs. From their ferocious battles emerged a more flexible definition of democracy, economic justice, and free enterprise largely framed by a more progressive tax system. In this groundbreaking book, Weisman shows how the ever controversial income tax transformed America and how today's debates about the tax echo those of the past.

WINNER OF THE NATIONAL BOOK CRITICS CIRCLE AWARD • AN AMERICAN BOOK AWARD FINALIST • A monumental history that has been hailed by The New York Times as “one of the most original and important books to be written about the war between Japan and the United States.” In this monumental history, Professor John Dower reveals a hidden, explosive dimension of the Pacific War—race—while writing what John Toland has called “a landmark book ... a powerful, moving, and evenhanded history that is sorely needed in both America and Japan.” Drawing on American and Japanese songs, slogans, cartoons, propaganda films, secret reports, and a wealth of other documents of the time, Dower opens up a whole new way of looking at that bitter struggle of four and a half decades ago and its ramifications in our lives today. As Edwin O. Reischauer, former ambassador to Japan, has pointed out, this book offers “a lesson that the postwar generations need most ... with eloquence, crushing detail, and power.”

A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.

In this groundbreaking book on one of the world's greatest economic crises, Hacker and Pierson explain why the richest of the rich are getting richer while the rest of the world isn't.

How and when do military innovations take place? Do they proceed differently during times of peace and times of war? In Winning the Next War, Stephen Peter Rosen argues that armies and navies are not forever doomed to "fight the last war." Rather, they are able to respond to shifts in the international strategic situation. He also discusses the changing relationship between the civilian innovator and the military bureaucrat. In peacetime, Rosen finds, innovation has been the product of analysis and the politics of military promotion, in a process that has slowly but successfully built military capabilities critical to American military success. In wartime, by contrast, innovation has been constrained by the fog of war and the urgency of combat needs. Rosen draws his principal evidence from U.S. military policy between 1905 and 1960, though he also discusses the British army's experience with the battle tank during World War I.

Armies fight battles, states fight wars. To focus solely on armies is to neglect the broader story of victory and defeat. Military power stems from an economic base, and without wealth, soldiers cannot be paid, weapons cannot be procured, and food cannot be bought. War finance is among the most consequential decisions any state makes: how a state finances a war affects not only its success on the battlefield but also its economic stability and its leadership tenure. In How States Pay for Wars, Rosella Cappella Zielinski clarifies several critical dynamics lying at the nexus of financial and military policy.Cappella Zielinski has built a custom database on war funding over the past two centuries, and she combines those data with qualitative analyses of Truman's financing of the Korean War, Johnson’s financing of the Vietnam War, British financing of World War II and the Crimean War, and Russian and Japanese financing of the Russo-Japanese War. She argues that leaders who attempt to maximize their power at home, and state power abroad, are in a constant balancing act as they try to win wars while remaining in office. As a result of political risks, they prefer war finance policies that meet the needs of the war effort within the constraints of the capacity of the state.

A step-by-step guide to increasing cooperation and reducing conflict with children two to twelve years old. With entertaining illustrations and anecdotes, this book provides clinically-proven battle plans for dealing with behavior that drives parents crazy. Whitham offers practical solutions to everyday problems; parents will see results quickly. (Perspective Publishing)

After eleven weeks of bombing in the spring of 1999, the United States and NATO ultimately won the war in Kosovo. Serbian troops were forced to withdraw, enabling an international military and political presence to take charge in the region. But was this war inevitable or was it the product of failed western diplomacy prior to the conflict? And once it became necessary to use force, did NATO adopt a sound strategy to achieve its aims of stabilizing Kosovo? In this first in-depth study of the Kosovo crisis, Ivo Daalder and Michael O'Hanlon answer these and other questions about the causes, conduct, and consequences of the war. Based on interviews with many of the key participants, they conclude that notwithstanding important diplomatic mistakes before the conflict, it would have been difficult to avoid the Kosovo war. That being the case, U.S. and NATO conduct of the war left much to be desired. For more than four weeks, the Serbs succeeded where NATO failed, forcefully changing Kosovo's ethnic balance by forcing 1.5 million Albanians from their home and more than 800,000 from the country. Had they chosen to massacre more of their victims, NATO would have been powerless to stop them. In the end, NATO won the war by increasing the scope and intensity of bombing, making serious plans for a ground invasion, and moving diplomacy into full gear in order to convince Belgrade that this was a war Serbia would never win. The Kosovo crisis is a cautionary tale for those who believe force can be used easily and in limited increments to stop genocide, mass killing, and the forceful expulsion of entire populations. Daalder and O'Hanlon conclude that the crisis holds important diplomatic and military lessons that must be learned so that others in the future might avoid the mistakes that were made in this case.