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By reinstituting a carryover basis, Congress can increase revenues by billions. The carryover basis would make tax law more fair by increasing economic efficiency by unlocking capital while maintaining rates, reinstituting a capital gains preference, or adding new taxes. Section 1023 would have provided a carryover a basis for property acquired from decedents but never took effect because the Crude Oil Windfall Profit Tax Act of 1980 repealed section 1023 retroactively and reinstituted the stepped-up basis rule of section 1014. No convincing rationale for the stepped-up death-basis rule has ever been offered; yet, one might reasonably speculate that the real objection was not section 1023's complexity, but its substance -- the repeal of part of the estate planners' stock in trade. Three developments have occurred since the repeal of section 1023 that potentially make stepped-up basis a more vulnerable target for reform. First, the Economic Recovery Tax Act of 1981 [describe what it did using verbs]. Second, the Tax Reform Act of 1986 [describe what it did using verbs]. Third and possibly the consideration that would provide the major impetus for the repeal of stepped-up basis, is the budget deficit [describe how the deficit is affected by the 1981 legislation using verbs].
This book offers a fresh take on several long-standing issues relating to the (non-)truth-conditional interpretation of epistemic, evidential, hearsay and attitudinal sentence adverbials. Drawing on a wealth of data from English and German, it shows for the first time that all four adverbial classes can have both truth-conditional and non-truth-conditional (parenthetical) readings. A novel account is presented according to which (non-)truth-conditional readings may arise at either the syntactic or the pragmatic level. Couched in relevance theory, the book also re-examines the explicature and illocutionary status of the adverbial qualification and the qualified proposition, and refines the notions of pointhood and at-issueness to provide an original information-structural analysis applicable to not just sentence adverbials but a range of other propositional qualifiers. Finally, the investigation identifies five factors affecting (non-)truth-conditional interpretation: linear position, prosody, the semantics of the adverbial, its information-structural properties and the wider context. The book will be of interest to those interested in relevance theory, the semantics/pragmatics interface, the syntax/pragmatics interface and information structure, as well as for syntacticians, semanticists and pragmatists interested in sentence adverbials, other propositional qualifiers and parentheticality, syntactic and interpretational.
This overview of health financing tools, policies and trends--with a particular focus on challenges facing developing countries--provides the basis for effective policy-making. Analyzing the current global environment, the book discusses health financing goals in the context of both the underlying health, demographic, social, economic, political and demographic analytics as well as the institutional realities faced by developing countries, and assesses policy options in the context of global evidence, the international aid architecture, cross-sectoral interactions, and countries' macroeconomic frameworks and overall development plans.
With democracy on the rise worldwide, questions about "transition" are rapidly being replaced by questions about "consolidation." How can leaders provide for a stable democracy once a nation has made its initial commitment to the rule of law and to popularly edledted government? In The Politics of Democratic Consolidation, a distinguished group of internationally recognized scholars focus on four nations of Southern Europe—Spain, Portugal, Italy, and Greece—which have successfully consolidated their democratic regimes. Contributors: P. Nikiforos Diamandouros, Richard Gunther, Hans-Jürgen Puhle, Edward Malefakis, Juan J. Linz, Alfred Stepan, Felipe Agüero, Geoffrey Pridham, Sidney Tarrow, Leonardo Morlino, José R. Montero, Gianfranco Pasquino, and Philippe C. Schmitter.