This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how ...

The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume e...

The Federal Reserve—the central bank of the United States—is the most powerful peacetime bureaucracy in the federal government. Under the chairmanship of Alan Greenspan (1987-2006), the Fed achieved near mythical status for its part in managing the economy, and Greenspan was lauded as a genius. Few seemed to notice or care that Fed officials operated secretly with almost no public accountability. There was a courageous exception to this lack of oversight, however: Henry B. Gonzalez (D-TX)—...

Not connecting software project management (SPM) to actual, real-world development processes can lead to a complete divorcing of SPM to software engineering that can undermine any successful software project. By explaining how a layered process architectural model improves operational efficiency, Process-Based Software Project Management out

Most businesses are aware of the danger posed by malicious network intruders and other internal and external security threats. Unfortunately, in many cases the actions they have taken to secure people, information and infrastructure from outside attacks are inefficient or incomplete. Responding to security threats and incidents requires a competent

The traditionally separate Fixed, Mobile, and Internet sectors have been evolving recently toward a single sector, offering numerous implications for those involved in technology and business. It is therefore essential for telecommunication professionals to get a keen grasp of where the industry is heading.Providing a solid foundation in the industry, Introduction to Mobile Communications: Technology, Services, Markets explores the core requirements of modern mobile telecommunicati...

Defining and Deploying Software Processes enables you to create efficient and effective processes that let you better manage project schedules and software quality. The author's organized approach details how to deploy processes into your company's culture that are enthusiastically embraced by employees, and explains how to implement a Web-based process architecture that is completely flexible and extensible. Divided into four sections, the book defines the software process architectural m...