What are the implications and likelihood of reform of the income tax system in the United States—specifically, the expansion and scope of the tax "expenditure" (loophole) system embedded in the income tax codes? This book details the tax system that now provides for more than 200 tax expenditures, highlighting the potential lost tax dollars. Income tax policy and politics is an inherently complex and potentially confusing topic. This book makes the tax loophole system understandable for those without in-depth knowledge about taxes. It explains what our tax system looks like, why it is set up as it is, and what effects it has on raising revenue (and thus deficits) and the furtherance of other policy goals. Additionally, it explains why, despite popular and political desires, a significant overhaul of the tax system is very unlikely to be enacted: because tax expenditures (otherwise known as loopholes) benefit all Americans in some way and are supported as policy by both political parties. Written by John F. Witte, an established expert in tax policy and policy analysis, the book provides a balanced viewpoint that discusses the implications of reform of the income tax system in the United States, demonstrates the range of individuals who are affected by various provisions, and identifies what effects loopholes have on policy goals. Readers will see how both political parties are responsible for the creation and expansion of various loopholes, understand why many of these provisions make sound policy sense, and grasp how the tax code is affected by political desires and policy goals.

Urban reuse, creative production, consumerism, and heritage protection have formed an alliance for the transformation of inner-city districts of Shanghai. This in-depth study, based on the author’s intimate familiarity of the local scene and supplemented by her critical outsider’s insights, describes the strategies, players, and processes of a uniquely Chinese model of urban transformation. Concepts like "Urban Loopholes", "Preservation via inhabitation", and "Gentrification with Chinese characteristics" characterize the specific mechanisms for urban development in Shanghai. Urban Loopholes invites the reader to rethink the necessity of urban resilience in the face of globalization’s impact for change.

Many citizens, politicians, and political activists voice concern about the political influence of business in the European Union. But do business interests really pull the strings in Brussels? Contrary to expectations, this book shows that business interests are no more influential than other interests in shaping contemporary EU policies. Andreas Dür, David Marshall, and Patrick Bernhagen present an original argument that stresses the role of public actors in facilitating or impeding interest groups’ lobbying success. Novel data on a large number of legislative proposals on the EU’s agenda and three case studies present strong support for this argument. The Political Influence of Business in the European Union offers new insights into how lobbying success depends on the demand and supply of information, as well as new ideas on how to measure lobbying success. The book advances a fresh perspective on the question of business power and shows why business interests often lose in the policy struggle.

Donor-Advised Funds: Law and Policy By: Bruce R. Hopkins Donor-Advised Funds: Law and Policy summarizes the extensive body of law and explores the many policy issues surrounding the nation’s hottest charitable giving vehicle and strategy: the donor-advised fund. The book provides a detailed explanation of the workings of these funds, the support and opposition they are generating (the latter, so far, predominating), and the new spurt in attempts by the federal government to regulate them. The history of donor-advised funds is recounted, including the role of community foundations, the emergence of private foundations, the impact of the 1969 tax reform legislation, and the legislation in 2006 that created the statutory basis for these funds. The book includes analyses of developments in the evolution of donor-advised funds, including studies, significant publications, and litigation. A complete statistical analysis of the donor-advised fund universe is provided.

Using Latin American examples, presents a new theory of how the interaction between presidents and ruling parties mediated economic governance.

Central to the thought of C.B. Macpherson (1911-1987) are his critique of the culture of ‘possessive individualism’ and his defence of liberal-democratic socialism. Resurgence of interest in his works is in reaction to the rise of neoliberalism and efforts to find an alternative to societies dominated by capitalist markets. Macpherson’s theories are explained and applied to 21st century challenges.

Charlize has been called home as her mother begins to succumb to a long illness. Reluctantly taking a step back from her role in private security with the Kinross organization, Charlize resumes her role as a detective, armed with a badge and a determination to still make a difference in this world. Amidst the challenges of settling into a small-town police precinct, she stumbles upon a mysterious case. A baffling disappearance that local authorities dismiss as attention-seeking antics. Charlize's instincts, however, tell her there's more to the story. Especially when digging she discovers multiple cases in the state with the same haunting details. "The Boyfriend Loophole" is a gripping tale where chasing down evil might lead Charlize to her own reflection in the mirror. Every code she's lived by becomes irrelevant and she crosses a line she knows she won't be able to come back from."