Income Taxation of Trusts and Estates


Book Description

"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.




The Oxford Handbook of Health Economics


Book Description

The Oxford Handbook of Health Economics provides an accessible and authoritative guide to health economics, intended for scholars and students in the field, as well as those in adjacent disciplines including health policy and clinical medicine. The chapters stress the direct impact of health economics reasoning on policy and practice, offering readers an introduction to the potential reach of the discipline. Contributions come from internationally-recognized leaders in health economics and reflect the worldwide reach of the discipline. Authoritative, but non-technical, the chapters place great emphasis on the connections between theory and policy-making, and develop the contributions of health economics to problems arising in a variety of institutional contexts, from primary care to the operations of health insurers. The volume addresses policy concerns relevant to health systems in both developed and developing countries. It takes a broad perspective, with relevance to systems with single or multi-payer health insurance arrangements, and to those relying predominantly on user charges; contributions are also included that focus both on medical care and on non-medical factors that affect health. Each chapter provides a succinct summary of the current state of economic thinking in a given area, as well as the author's unique perspective on issues that remain open to debate. The volume presents a view of health economics as a vibrant and continually advancing field, highlighting ongoing challenges and pointing to new directions for further progress.










The Technological and Economic Future of Nuclear Power


Book Description

This open access book discusses the eroding economics of nuclear power for electricity generation as well as technical, legal, and political acceptance issues. The use of nuclear power for electricity generation is still a heavily disputed issue. Aside from technical risks, safety issues, and the unsolved problem of nuclear waste disposal, the economic performance is currently a major barrier. In recent years, the costs have skyrocketed especially in the European countries and North America. At the same time, the costs of alternatives such as photovoltaics and wind power have significantly decreased.




Securing Reasonable Caseloads


Book Description

For the criminal justice system to work, adequate resources must be available for police, prosecutors and public defense. This timely, incisive and important book by Professor Norman Lefstein looks carefully at one leg of the justice system's "three-legged stool"public defenseand the chronic overload of cases faced by public defenders and other lawyers who represent the indigent. Fortunately, the publication does far more than bemoan the current lack of adequate funding, staffing and other difficulties faced by public defense systems in the U.S. and offers concrete suggestions for dealing with these serious issues.




The Ecology of Human Development


Book Description

Here is a book that challenges the very basis of the way psychologists have studied child development. According to Urie Bronfenbrenner, one of the world's foremost developmental psychologists, laboratory studies of the child's behavior sacrifice too much in order to gain experimental control and analytic rigor. Laboratory observations, he argues, too often lead to "the science of the strange behavior of children in strange situations with strange adults for the briefest possible periods of time." To understand the way children actually develop, Bronfenbrenner believes that it will be necessary to observe their behavior in natural settings, while they are interacting with familiar adults over prolonged periods of time. This book offers an important blueprint for constructing such a new and ecologically valid psychology of development. The blueprint includes a complete conceptual framework for analysing the layers of the environment that have a formative influence on the child. This framework is applied to a variety of settings in which children commonly develop, ranging from the pediatric ward to daycare, school, and various family configurations. The result is a rich set of hypotheses about the developmental consequences of various types of environments. Where current research bears on these hypotheses, Bronfenbrenner marshals the data to show how an ecological theory can be tested. Where no relevant data exist, he suggests new and interesting ecological experiments that might be undertaken to resolve current unknowns. Bronfenbrenner's groundbreaking program for reform in developmental psychology is certain to be controversial. His argument flies in the face of standard psychological procedures and challenges psychology to become more relevant to the ways in which children actually develop. It is a challenge psychology can ill-afford to ignore.