A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.

Essays on philanthropy, power, and the continuing influence of the British Empire on humanitarian efforts in today’s world. In the name of benevolence, philanthropy, and humanitarian aid, individuals, groups, and nations have sought to assist others and to redress forms of suffering and deprivation. Yet the inherent imbalances of power between the giver and the recipient of this benevolence have called into question the motives and rationale for such assistance. This volume examines the evolution of the ideas and practices of benevolence, chiefly in the context of British imperialism, from the late eighteenth century to the present. The authors consider more than a dozen examples of practical and theoretical benevolence from the anti-slavery movement of the late eighteenth century to such modern activities as refugee asylum in Europe, opposition to female genital mutilation in Africa, fundraising for charities, and restoring the wetlands in post-Saddam southern Iraq.

Blazing new trails in the area of reporting and transparency? Required and voluntary reporting of student data to external agencies has increased in volume, quantity, and complexity, and understanding the scope of reporting requirements and the associated burden is critical to higher education practitioners. This volume focuses on new directions in institutional reporting--and the associated burden. The convergence of increased reporting coupled with the demand to be more efficient with resources in a saturated and competitive higher education market make this a timely and needed volume for higher education administrators. This is the 166th volume of this Jossey-Bass quarterly report series. Timely and comprehensive, New Directions for Institutional Research provides planners and administrators in all types of academic institutions with guidelines in such areas as resource coordination, information analysis, program evaluation, and institutional management.

Essays on philanthropy, power, and the continuing influence of the British Empire on humanitarian efforts in today’s world. In the name of benevolence, philanthropy, and humanitarian aid, individuals, groups, and nations have sought to assist others and to redress forms of suffering and deprivation. Yet the inherent imbalances of power between the giver and the recipient of this benevolence have called into question the motives and rationale for such assistance. This volume examines the evolution of the ideas and practices of benevolence, chiefly in the context of British imperialism, from the late eighteenth century to the present. The authors consider more than a dozen examples of practical and theoretical benevolence from the anti-slavery movement of the late eighteenth century to such modern activities as refugee asylum in Europe, opposition to female genital mutilation in Africa, fundraising for charities, and restoring the wetlands in post-Saddam southern Iraq.

Borrowing is a crucial source of financing for governments all over the world. If they get it wrong, then debt crises can bring progress to a halt. But if it's done right, investment happens and conditions improve. African countries are seeking calmer capital, to raise living standards and give their economies a competitive edge. The African debt landscape has changed radically in the first two decades of the twenty-first century. Since the clean slate of extensive debt relief, states have sought new borrowing opportunities from international capital markets and emerging global powers like China. The new debt composition has increased risk, exacerbated by the 2020 coronavirus pandemic: richer countries borrowed at rock-bottom interest rates, while Africa faced an expensive jump in indebtedness. The escalating debt burden has provoked calls by the G20 for suspension of debt payments. But Africa's debt today is highly complex, and owed to a wider range of lenders. A new approach is needed, and could turn crisis into opportunity. Urgent action by both lenders and borrowers can reduce risk, while carefully preserving market access; and smart deployment of private finance can provide the scale of investment needed to achieve development goals and tackle the climate emergency.

This first book in the Journalism Insights series examines the major practical and ethical challenges confronting contemporary sports journalists which have emerged from, or been exacerbated by, the use of digital and social media. Combining both quantitative and qualitative research and contributions from industry experts in sports reporting across Europe, America and Australia, the collection offers a valuable look at the digital sports reporting industry today. Issues discussed in the text include the ethical questions created by social media abuse received by sports journalists, the impact of social media on narratives about gender and race, and the ‘silencing’ of journalists over the issue of trans athletes, as well as the impact on ‘traditional’ aspects of sports journalism, such as the match report. The book features first-hand accounts from leading sports reporters and scholars about how these changes have affected the industry and sets out what ‘best practice’ looks like in this field today. This book will be a useful resource for scholars and students working in the fields of journalism, media, sports and communication, as well as for current sports journalism practitioners interested in the future of a changing industry.

Family caregiving affects millions of Americans every day, in all walks of life. At least 17.7 million individuals in the United States are caregivers of an older adult with a health or functional limitation. The nation's family caregivers provide the lion's share of long-term care for our older adult population. They are also central to older adults' access to and receipt of health care and community-based social services. Yet the need to recognize and support caregivers is among the least appreciated challenges facing the aging U.S. population. Families Caring for an Aging America examines the prevalence and nature of family caregiving of older adults and the available evidence on the effectiveness of programs, supports, and other interventions designed to support family caregivers. This report also assesses and recommends policies to address the needs of family caregivers and to minimize the barriers that they encounter in trying to meet the needs of older adults.

Winner of the 2020 Outstanding Book Award Presented by the Public and Nonprofit Section of the National Academy of Management Winner of the 2019 Louis Brownlow Book Award from the National Academy of Public Administration Bureaucracy, confusing paperwork, and complex regulations—or what public policy scholars Pamela Herd and Donald Moynihan call administrative burdens—often introduce delay and frustration into our experiences with government agencies. Administrative burdens diminish the effectiveness of public programs and can even block individuals from fundamental rights like voting. In AdministrativeBurden, Herd and Moynihan document that the administrative burdens citizens regularly encounter in their interactions with the state are not simply unintended byproducts of governance, but the result of deliberate policy choices. Because burdens affect people’s perceptions of government and often perpetuate long-standing inequalities, understanding why administrative burdens exist and how they can be reduced is essential for maintaining a healthy public sector. Through in-depth case studies of federal programs and controversial legislation, the authors show that administrative burdens are the nuts-and-bolts of policy design. Regarding controversial issues such as voter enfranchisement or abortion rights, lawmakers often use administrative burdens to limit access to rights or services they oppose. For instance, legislators have implemented administrative burdens such as complicated registration requirements and strict voter-identification laws to suppress turnout of African American voters. Similarly, the right to an abortion is legally protected, but many states require women seeking abortions to comply with burdens such as mandatory waiting periods, ultrasounds, and scripted counseling. As Herd and Moynihan demonstrate, administrative burdens often disproportionately affect the disadvantaged who lack the resources to deal with the financial and psychological costs of navigating these obstacles. However, policymakers have sometimes reduced administrative burdens or shifted them away from citizens and onto the government. One example is Social Security, which early administrators of the program implemented in the 1930s with the goal of minimizing burdens for beneficiaries. As a result, the take-up rate is about 100 percent because the Social Security Administration keeps track of peoples’ earnings for them, automatically calculates benefits and eligibility, and simply requires an easy online enrollment or visiting one of 1,200 field offices. Making more programs and public services operate this efficiently, the authors argue, requires adoption of a nonpartisan, evidence-based metric for determining when and how to institute administrative burdens, with a bias toward reducing them. By ensuring that the public’s interaction with government is no more onerous than it need be, policymakers and administrators can reduce inequality, boost civic engagement, and build an efficient state that works for all citizens.

This book addresses a specific subset of nonprofits that are chartered with a single mission: decrease the burden of government. Designing and engaging nonprofits to lessen the burden of government requires a specific description and acknowledgement of the burden to be lessened, and these may include the provision of infrastructure, the relief of debt, or the provision of general public services that are not motivated by charity. It also requires the assignment of specific operating powers to the nonprofit including the power of eminent domain. This book explores these and other related topics including the avoidance of resource dependence on government when attempting to reduce its burden. The book is addressed to the policy makers and rule makers who design policies that affect the ability of the nonprofit to effectively lessen the burden of government. It is also addressed to public administrators in search of innovative ways of implementing these policies consistent with the laws, and to the creative nonprofit managers who are charged with carrying out the mission often in collaboration with the government or other entities. To the advanced student in all related fields, the author offers not only material for discussion, but enables discovery of what is possible by giving key examples of organizations meeting the terms and objective of lessening a significant burden of government.