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Taxing People

The Next One Hundred Years

Every Airbnb Host's Tax Guide is a clear, practical resource for U.S. short-term rental hosts. Packed with up-to-date information, you'll learn everything you need to know about short-term rental taxes in Every Airbnb Host's Tax Guide. This book is the essential, easy-to-follow reference for U.S. short-term rental hosts to learn about how to save on taxes, maximize deductions, and stay compliant with current IRS rules. Whether you rent your property through Airbnb, Vrbo, or another platform, you want to make sure you understand all the tax rules, including the 20% pass-through deduction. Every Airbnb Host's Tax Guide tells rental hosts everything they need to know about taxes for short-term rentals, including deductions they may take, depreciation, when short-term rentals are tax-free, and how to report rental income. This new edition also has information on how short-term rental hosts can protect themselves from IRS audits, as well as strategies for deducting rental losses. It also discusses how the One Big Beautiful Bill Act (the massive tax reform law passed in 2025) affects short-term rental hosts. Take all the short-term rental deductions to which you're entitled, pay no more tax than is legally required, and stay out of trouble with the IRS. This book provides all of this information in a practical, easy-to-understand way. All short-term rental hosts in the United States can benefit from this comprehensive tax guide. Every Airbnb Host's Tax Guide is the first, and still the best, of its kind.

Every Airbnb Host's Tax Guide

In Illiberal Law and Development, Susan H. Whiting advances institutional economic theory with original survey and fieldwork data, addressing two puzzles in Chinese political economy: how economic development has occurred despite insecure property rights and weak rule of law; and how the Chinese state has maintained political control amid unrest. Whiting answers these questions by focusing on the role of illiberal law in reassigning property rights and redirecting grievances. The book reveals that, in the context of technological change, a legal system that facilitates reassignment of land rights to higher-value uses plays an important and under-theorized role in promoting economic development. This system simultaneously represses conflict and asserts legitimacy. Comparing China to post-Glorious Revolution England and contemporary India, Whiting presents an exciting new argument that brings the Chinese case more directly into debates in comparative politics about the role of the state in specifying property rights and maintaining authoritarian rule.

Property Rights and Conflict Over Land in China

Illiberal Law and Development

This book offers a key point of reference for reflective and thoughtful examinations of the rule of law in tax and related disciplines. It features a stellar cast of established and early-career researchers from a variety of jurisdictions who have entered into conversations about the nature of the rule of law; its relevance to questions about tax, welfare, distribution and public spending; and the challenges involved in applying legal standards in these fields. There is a particular focus on the interaction between the rule of law and the rapidly emerging world of cross-border tax avoidance, reforms influenced by the OECD's Base Erosion and Profits Shifting project and the evolution of EU-level governance over direct as well as indirect taxes. The book is accessible to those new to taxation and public finance as well as to experts, and to lawyers and non-lawyers alike.

Tax, Public Finance, and the Rule of Law

Wasserstoff ist ein vielversprechender Träger für&nbsp;eine saubere, nachhaltige Energieversorgung. Doch warum sollte 'grüner' Wasserstoff eingesetzt werden? Wo soll er herkommen und wie soll er verwendet werden? Welche technischen, rechtlichen, ökonomischen und gesellschaftlichen Akzeptanzfragen sind damit verbunden? Die Beiträger*innen geben einen interdisziplinären Überblick über das Thema Wasserstoff und blicken dabei auch auf die langfristigen Auswirkungen. Dazu bringen sie unterschiedliche fachliche Perspektiven zusammen und schaffen ein Gesamtbild, das auch für Laien gut verständlich ist.

Interdisziplinäre Perspektiven

Wasserstoff im Energiesystem

Ronald Coase Institute Series on New Institutional Economics

Ronald Coase's Nobel work outlined gains by reducing transaction costs and promoting property rights and markets to confront externalities. Countering market failure assertions and calls for centralized government intervention, Coase retorted that decentralized market negotiations could be welfare-improving by promoting collaborative, efficient problem solving, and releasing resources to the general economy. Despite this, his approach is not central to any US environmental law implemented after 1970. Federal government mandates dominate. Where's Coase? explains why. The private objectives of political agents lead to policies that are likely to be too costly and inequitable, despite provision of public goods. Citizens face high collective action costs and lack information to distinguish between public goods and private agent benefits. Examining three major environmental laws: the Clean Air Act, the Magnuson Stevens Fishery Act, and the Endangered Species Act, the book explores policy development and assesses the resulting costs relative to Coase's framework.

The Implications of Economic Property Rights or Rent-Seeking in Forming Institutions

Where's Coase?

Routledge Revivals

After the first oil crisis in 1973 and during the 1980s, unemployment increased markedly in nearly all Western industrialized countries. However, this alone was an insufficient description of labour market trends, as there were substantial differences in employment performance among countries and regions. For example, after 1973 the number of people employed in the USA rose but decreased on average in the European community. Originally published in 1988, this book discusses and explains differences in employment trends between the USA, Japan and the former European Community member countries from 1973 to 1983. The empirical analysis focuses on differences between countries concerning growth rate and structure, real wage level and wage structure, labour market flexibility and the socio-economic framework. These differences are evaluated as possible causes of differing employment performance.

A Comparative Economic Study

Employment Trends in the United States, Japan and the European Community

Rethinking Asia and International Relations

East Asia is shaped as much by identity-based dynamics as by material forces. This book examines how the evolving state identities of China and Japan have interacted with the regional order and its prospects for both cooperation and conflict.While identity-based dynamics have long been recognised as enduring features by observers of East Asia, conventional accounts often emphasise the absence of a shared identity, persistent historical grievances, and nationalism-fuelled territorial disputes-particularly between China and Japan-as key obstacles to regional cooperation. This volume instead offers a state identity politics approach that moves beyond viewing the 'ghosts of the past' as fixed constraints. It focuses on how domestic actors in both countries construct and mobilise state identities, how domestic politics interact with international relations, and how these identities shape regional order. Through analysis of China's and Japan's evolving approaches to key post-Cold War regional initiatives, the author demonstrates why state identity politics is vital to understanding Sino-Japanese relations and broader regional dynamics in East Asia.This book will be of interest to scholars and students of East Asian politics, Sino-Japanese relations, diplomatic studies, and domestic-international interactions, as well as policymakers engaged in these fields.

Perspectives from China and Japan

State Identity Politics and the Making of East Asia

Cambridge Studies on Governing Knowledge Commons

Governing Corporate Knowledge Commons

By the late 19th century, China had degenerated into one of the world's poorest economies. Despite generations of effort for national rejuvenation, China did not reverse its fate until the market-oriented reform. Since then, China has become the most dynamic economy in the world and is likely to regain its position as the world's largest economy before 2030. Demystifying the Chinese Economy, provides insightful answers to why China was so advanced in premodern times and what caused it to become so poor for almost two centuries. It explains how China maintained stability and grew rapidly in its transition to an open, market economy. Featuring three new chapters (and five new appendices) on challenges facing China's economic development and structural reform, this new edition covers topical issues such as the origins of US-Sino trade frictions, the impact of Donald Trump's presidency, and the development of the 'Belt and Road' initiative.

Demystifying the Chinese Economy

The law codes in the Middle East North Africa (MENA) region are a well-crafted blend of civil and Islamic law in which civil law principles do not violate Islamic provisions. Yet, common law principles derived either from English common law or Islamic customary usages remain unidentified and thus ignored. Here, this complex scenario is rectified through a comparative analysis of the primary data (e.g. cases, statutes and arbitral award decisions), adding common law and uncodified Islamic custom to MENA law codes. The purpose of this comparative analysis is to allow common legal principles found in civil, common and Islamic law to be distilled in order to create a new, harmonised international commercial arbitration law code (HICALC) or uniform Arab arbitration law (UAAL) for adoption in the MENA region, where these principles already greatly influence the legal systems and can be readily assimilated into a harmonised or uniform code. The work demonstrates that this new code would lead to improved arbitral award enforcement in the MENA.

The law codes in the Middle East North Africa (MENA) region are a well-crafted blend of civil and Islamic law in which civil law principles do not violate Islamic provisions. Yet, common law principles derived either from English common law or Islamic customary usages remain unidentified and thus ignored. Here, this complex scenario is rectified through a comparative analysis of the primary data (e.g. cases, statutes and arbitral award decisions), adding common law and uncodified Islamic custom to MENA law codes. The purpose of this comparative analysis is to allow common legal principles found in civil, common and Islamic law to be distilled in order to create a new, harmonised international commercial arbitration law code (HICALC) or uniform Arab arbitration law (UAAL) for adoption in the MENA region, where these principles already greatly influence the legal systems and can be readily assimilated into a harmonised or uniform code. The work demonstrates that this new code would leadto improved arbitral award enforcement in the MENA.

A Model Harmonised International Arbitration Law Code for the Middle East and North Africa

From the author of A People's Guide to Capitalism, a clear-eyed look at cryptocurrencies from the left, cutting through the glitz and the scams to reveal how crypto mirrors and exacerbates the crises of capitalism. 
 
Cryptocurrencies have gone from being fringe investments relevant only to hardcore adherents to a $3.7 trillion industry with a direct line to Donald Trump's White House. The promises of crypto are wide-ranging, preying on a basic reality: people are disaffected by an economic and financial system that has excluded them and wonder if cryptocurrencies can offer a more transparent and inclusive alternative. 
 
Challenge any of these notions, or raise concerns about crypto's associations with money laundering, the speculative bubbles ballooning around these assets, or the disastrous climate implications of the technology behind crypto, and you'll be told by proselytizers that you simply don't understand. That complexity is often intentional, serving as a shield from critical scrutiny. 
 
Enter Crypto-Capitalism, Hadas Thier's deft, accessible examination of the rise and fall and rise again of crypto. Drawing on years of reporting on the industry, its insiders, and the ordinary people impacted by its wild peaks and busts, Thier explains how cryptocurrencies work, elucidates the context and implications of their rise, and debunks the utopian mythology that animates their boosters. 
 
By showing that systemic exploitation and domination are inherent in a crisis-ridden capitalist economy and are matters of class power, not technology, Thier convincingly cuts through the froth and the lies of financial dystopia. Along the way, she opens up alternative avenues for imagining what economic democracy could actually look like.

The New Financial Dystopia

Crypto-Capitalism

A rich history of the development of American minimum wage policy with lessons for today. Despite broad popular support for robust minimum wage policy, the federal minimum wage is now worth less--in real, inflation-adjusted terms--than at any time since 1949. While some state and local governments have stepped in to fill this void, others have declined to set any minimum wage standard at all. Traversing more than 100 years of history, Raising the Floor examines how interest groups have navigated the highly decentralized American political system to shape the development of federal, state, and local minimum wage laws. In her analysis, Shanna Rose highlights the importance of American federalism. She argues that because federalism creates multiple arenas for policy change, interest groups have sought out the sites most conducive to their goals, shifting their lobbying efforts as new obstacles and opportunities emerge. Federalism has facilitated minimum wage policymaking by fostering policy experimentation, learning, and diffusion across states and by allowing state and local governments to overcome gridlock and status-quo biases at the national level. Yet, federalism has also been an instrument for containment, enabling those opposed to minimum wage increases to litigate and preempt local-level laws. With rich historical chapters that illuminate different phases in the development of today's patchwork of wage standards, Raising the Floor is a deep examination of the past, present, and future of American minimum wage law.

Federalism and the Politics of Us Minimum Wage Policy

Raising the Floor

Taxing People

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