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Taxing People

The Next One Hundred Years

This publication analyzes the performance and policies of tax administrations in Asia and the Pacific and considers how efficient revenue systems can underpin sustainable growth.

Drawing on data from the 2024 International Survey on Revenue Administration, this ninth edition in the ADB comparative series examines areas including revenue collection, administration operations, and human and financial resources for 44 revenue bodies across the region. It highlights best practices for strengthening taxpayer engagement, looks at digitalization initiatives, and suggests how innovative technologies including artificial intelligence can help governments improve service delivery and bolster taxpayer compliance.

Ninth Edition

A Comparative Analysis of Tax Administration in Asia and the Pacific

Economic Perspectives on Institutions provides an introduction to the economic analysis of institutions, particularly with respect to the core issues of conflict, coordination and inequality, offering an essential synthesis of what we have learnt so far and highlighting the major gaps to be filled. Readers are introduced to some of the best ideas produced in the field of institutional economics and are provided with a critical assessment both of their ability to explain a number of crucial problems and to offer a guide to the choice of the best policies. This book will be essential reading to all those studying and researching in the field of institutional economics.

Economic and social institutions are more and more important in modern economic systems. Efficiency, equity and also economic evolution depend on them. Indeed, since the pioneering analyses of Coase, North and Williamson huge progress has been made in the understanding of the influence of institutions on the working of economic systems. However, institutions are still a rather disregarded topic both in the analysis of economic phenomena and in the design of economic policies. This book offers a critical assessment of the results achieved so far by the various strands of Institutional Economics that paves the way for further improvements.Economic Perspectives on Institutions provides an introduction to the economic analysis of institutions, particularly with respect to the core issues of conflict, coordination and inequality, offering an essential synthesis of what we have learnt so far and highlighting the major gaps to be filled. Readers are introduced to some of the best ideas produced in the field of institutional economics and are provided with a critical assessment both of their ability to explain a number of crucial problems and to offer a guide to the choice of the best policies. This book will be essential reading to all those studying and researching in the field of institutional economics.

Conflict, Coordination, Inequality

Economic Perspectives on Institutions

Hart Studies in Commercial and Financial Law

This book explores the best ways for governments to design venture capital investment incentives.

Venture capital is a multi-billion-dollar industry and a major driver of innovation and national growth. Investment in startup companies by venture capital funds helps finance new inventions and create wealth, economic growth, and jobs. However, because venture capital investment is highly risky and sensitive to market downturns, many governments around the world use special legal and tax incentives to help encourage this form of investment. Since the introduction of the first venture capital incentive in the USA in 1958, scores of venture capital incentives have come and gone. These incentives have experienced varied success, with some failing entirely.

Filling a gap in an important area, this book employs a legal and regulatory approach to examine venture capital policy from a global perspective. It uses an analytical framework to evaluate the design, implementation, and success of incentives, and looks at over 60 examples from 25 countries around the world. 

The book is aimed at researchers and policy makers in law, finance and economics, as well as practitioners and investors in the venture capital space. The book introduces the legal aspects of venture capital investment and presents a list of leading practice guidelines and recommendations to help policy makers design effective, efficient, and appropriate venture capital incentives.

Law, Regulation, and Policy Design

Venture Capital Investment and Government Incentives

Code of Federal Regulations, Title 26 Internal Revenue

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.

Code of Federal Regulations, Title 26 Internal Rev 1.0-1.60, Revised as of January 2025

Historical Materialism

Class Conflict, the State, and the World Market

The Political Economy of Oil in Venezuela

In this major reinterpretation of one of the greatest thinkers of the twentieth century, Geoff Goodwin draws on contemporary perspectives and issues emanating from the Global South in order to offer a new theory of the many possible paths through and beyond capitalism. Written both for readers new to Karl Polanyi and for those already familiar with his work, the book organizes itself around key Polanyian concepts such as the double movement, fictitious commodities, and decommodification. In each case, the book re-thinks and extends Polanyi's thought by drawing on more contemporary, Global-South-centered critiques of capitalism rooted in notions such as degrowth and decolonization. In exploring these ideas through case studies drawn primarily from Latin America and other parts of the Global South, Goodwin weaves a new theoretical framework that accounts for a wide range of pressing current issues, from food and housing to international trade and socioecological transformation.

Understanding the Many Paths beyond Capitalism

Karl Polanyi and the Global South

How have the main traditions of political economy understood the notion of economic and political crisis? To answer this question, Peter Burnham returns to the primary writings of the pre-classical, classical and neoclassical traditions to explore how thinkers from the mercantalists to Habermas and Streeck have theorised the concept of crisis and how these theories can be used to interpret crisis in contemporary capitalism. Political Economy and Crisis provides an accessible and comprehensive exposition of the main traditions of political economy and an assessment of their competing approaches to understanding and defining capitalism. It reveals the extent to which crisis can be viewed as beneficial or problematical, exogenous or endogenous, a crisis in capitalism, or a crisis of capitalism. The notion of the "financialization of capital" and the character of the global economy is particularly explored. This book is suitable for introductory courses on the theoretical foundations of political economy and international political economy as well as broader courses on the history of economic thought and the development of the post-Bretton Woods world economy.

A comprehensive exposition and assessment of the main traditions of political economy and their competing approaches to understanding and defining capitalism, in particular, how they interpret economic and political crisis in contemporary capitalism.

Political Economy and Crisis

What Everyone Needs To Know®

Why do populists come to power? Are they a threat to democracy? Has the rise of global populism reached its peak, or is it just beginning? This book provides answers to these questions and many more, by summarising in non-technical language the vast research literature on populism that extends across political science, economics, sociology, psychology, and history. Going well beyond the usual cases of Trump and Brexit, Paul D. Kenny provides evidence both of the recurrent global appeal of populism, and of its often deleterious consequences. Populism: What Everyone Needs to Know® advances a new approach to defining populism that helps to make sense of the most robust research findings to date, and that sets up an exciting and dynamic approach in research for the years to come. Populism is, at heart, a political movement that challenges the institutional status quo. The great paradox of populism is that while people are often justifiably resentful of a system they feel is rigged against them, their reliance on charismatic leaders to channel their frustrations usually harms rather than helps democracy.

What Everyone Needs to Know

Populism

J.K. Lasser

Straightforward small business tax guidance from America's favorite expert In the newly revised J.K. Lasser's Small Business Taxes 2026: Your Complete Guide to a Better Bottom Line, small business attorney and tax expert Barbara Weltman delivers small business tax planning info based on the new tax law. You'll discover the exact steps you need to take to minimize your 2025 tax bill and position your business for tax savings in the year ahead. The book contains comprehensive and straightforward guidance that walks you through which deductions and credits to look out for and how to use them. Weltman shows you the tax relief and newly created write-off opportunities legally available to your small business-as well as how to claim them on your IRS forms-and what records and receipts you'll need to keep. You'll also find: <ul> <li>Tax facts, strategies, checklists, and the latest info you need to make sure you pay Uncle Sam what he's owed - and not a penny more</li> <li>Sample IRS forms that show you how to properly claim applicable deductions and credits</li> <li>New tax laws, court decisions, and IRS rulings that impact your bottom line</li> <li>A complimentary new e-supplement that contains the latest developments from the IRS and Congress</li> </ul> An essential resource for small business owners, J.K. Lasser's Small Business Taxes 2026 is your personal roadmap to shrinking your tax bill while making sure you pay your fair (and legal) share.

Your Complete Guide to a Better Bottom Line

J.K. Lasser's Small Business Taxes 2026

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Code of Federal Regulations, Title 26 Internal Rev 1.401-1.409, Revised as of April 1, 2025

Taxing People

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