An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the agesGovernments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Some...

In January 2012, the National Movement for the Liberation of Azawad (MNLA), a group dominated by members of the Tuareg ethnic group, launched a military uprising seeking the independence of Mali’s vast but sparsely populated north as the democratic, secular nation-state of Azawad. Azawad’s Facebook Warriors tells the extraordinary story of a small group of social media activists who sought to broadcast the MNLA’s cause to the world. Azawad’s Facebook Warriors offers a gro...

Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Ke...

The story of the nation's largest mass graveyard and the nearly one million people buried there—based on new documents and advances in DNA technology.Once a Civil War prison and training site and later a psychiatric hospital, among other incarnations, Hart Island, just off the coast of the Bronx in the Long Island Sound, eventually became the repository for New York City's unclaimed dead. The island's mass graves are a microcosm of New York history, from the 1822 bu...

This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of trade policy, valuation proced...

There are few areas of economic policy-making in which the returns to good decisions are so high—and the punishment of bad decisions so cruel—as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are tho...

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue.This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies.International Taxation and the Extractive Industries addresses key topics that are not frequently co...

Efforts to control atmospheric accumulations of greenhouse gases that threaten to heat up the planet are in their infancy. Although the IMF is not an environmental organization, environmental issues matter for the organization's mission when they have major implications for macroeconomic performance and fiscal policy. Climate change clearly passes both these tests. This volume provides practical guidelines for the design of fiscal policies (carbon taxes and emissions trading systems with allo...

During the years 1880 to 1940, the glory days of the American circus, a third to a half of the cast members were women--a large group of very visible American workers whose story needs telling. This book, using sources such as diaries, autobiographies, newspaper accounts, films, posters, and route books, first considers the popular media's presentation of these performers as unnatural and scandalous--as well as romantic and thrilling. Next are the stories told by circus women, which contra...

Winifred Black worked in journalism from 1888 to 1936, often writing under the pseudonym Annie Laurie. Her work appeared in the Hearst papers--especially the San Francisco Examiner--and in fifty additional newspapers weekly through syndication. Black wrote 10,000 short pieces, as well as three books, a nonfiction oeuvre that combined quasi-autobiographical details with characters and scenes to provide cultural analysis for a nationwide audience. She wrote about the realities facin...

Paper dolls might seem the height of simplicity--quaint but simple toys, nothing more. But through the centuries paper figures have reflected religious and political beliefs, notions of womanhood, motherhood and family, the dictates of fashion, approaches to education, individual self-image and self-esteem, and ideas about death. This book examines paper dolls and their symbolism--from icons made by priests in ancient China to printable Kim Kardashians on the Internet--to show how these ep...