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'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.
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“An impassioned indictment, one that glows with the heat of a prosecution motivated by an ethical imperative.” —Lisa Appignanesi, New York Review of Books In the first comprehensive history of the links between autism and Nazism, prize-winning historian Edith Sheffer uncovers how a diagnosis common today emerged from the atrocities of the Third Reich. As the Nazi regime slaughtered millions across Europe during World War Two, it sorted people according to race, religion, behavior, and physical condition. Nazi psychiatrists targeted children with different kinds of minds—especially those thought to lack social skills—claiming the Reich had no place for them. Hans Asperger and his colleagues endeavored to mold certain “autistic” children into productive citizens, while transferring others to Spiegelgrund, one of the Reich’s deadliest child killing centers. In this unflinching history, Sheffer exposes Asperger’s complicity in the murderous policies of the Third Reich.
This volume describes and maps congregations of Christian confessions and denominations, as well as groups with Jewish, Buddhist, Muslim, Hindu, and various other spiritual faiths, in different European countries. Consisting of three parts, it presents concrete sociological studies addressing how established and not established, old and new congregations of various faiths create a new kind of religious diversity at the country level; how religious congregations are challenged and thrive in large cities; and how religious congregations change in the 21st century. The book enlightens by its descriptive analysis and the theoretical questions it raises concerning the religious transformations happening all over Europe. It addresses issues of religious diversity in the cities of Europe by presenting large studies conducted in cities such as Barcelona in Spain, and Aarhus in Denmark. By means of large-scale censuses taken in areas such as North Rhine-Westphalia in Germany and in countries like Switzerland and Italy, the book shows how the historically established churches restructure their congregations and activities. It clarifies for the new gatherers where and how a new diversity of religious congregations is in the process of being established. Finally, the book covers two important topical issues: pluralisation and secularisation. It provides new data on religious diversity, painting a new picture of secularisation: the impact and structural consequences of the long-term decrease of membership in the established churches.
The Forum on Crime and Society is a United Nations series issued by the United Nations Office on Drugs and Crime, based in Vienna. It is published twice yearly in the six official languages of the United Nations: Arabic, Chinese, English, French, Russian and Spanish.
This volume provides a series of critical analyses of some of the contemporary debates in relation to the human rights of children, resituating them within visions which informed the text of the United Nations Convention on the Rights of the Child in 1989. The studies embrace examination of some of today's widespread interpretations of the CRC, analysis of what is implied by a human rights-based approach in research and advocacy and consideration of advances and barriers to research and to several aspects of CRC implementation. With contributions by leading experts in the field, the book examines the CRC as an international instrument, its inherent dilemmas and some of the debates generated by the challenges of implementation. It embraces examinations of different levels of governance from the international to the state party, regional and local levels, including institutional developments and changes in law, policy and practice. The book will be a valuable resource for students, researchers and policy-makers working in the area of children's rights and welfare.
Farmers’ markets, veggie boxes, local foods, organic products and Fair Trade goods – how have these once novel, "alternative" foods, and the people and networks supporting them, become increasingly familiar features of everyday consumption? Are the visions of "alternative worlds" built on ethics of sustainability, social justice, animal welfare and the aesthetic values of local food cultures and traditional crafts still credible now that these foods crowd supermarket shelves and other "mainstream" shopping outlets? This timely book provides a critical review of the growth of alternative food networks and their struggle to defend their ethical and aesthetic values against the standardizing pressures of the corporate mainstream with its "placeless and nameless" global supply networks. It explores how these alternative movements are "making a difference" and their possible role as fears of global climate change and food insecurity intensify. It assesses the different experiences of these networks in three major arenas of food activism and politics: Britain and Western Europe, the United States, and the global Fair Trade economy. This comparative perspective runs throughout the book to fully explore the progressive erosion of the interface between alternative and mainstream food provisioning. As the era of "cheap food" draws to a close, analysis of the limitations of market-based social change and the future of alternative food economies and localist food politics place this book at the cutting-edge of the field. The book is thoroughly informed by contemporary social theory and interdisciplinary social scientific scholarship, formulates an integrative social practice framework to understand alternative food production-consumption, and offers a unique geographical reach in its case studies.
Environmental Justice: Key Issues is the first textbook to offer a comprehensive and accessible overview of environmental justice, one of the most dynamic fields in environmental politics scholarship. The rapidly growing body of research in this area has brought about a proliferation of approaches; as such, the breadth and depth of the field can sometimes be a barrier for aspiring environmental justice students and scholars. This book therefore is unique for its accessible style and innovative approach to exploring environmental justice. Written by leading international experts from a variety of professional, geographic, ethnic, and disciplinary backgrounds, its chapters combine authoritative commentary with real-life cases. Organised into four parts—approaches, issues, actors and future directions—the chapters help the reader to understand the foundations of the field, including the principal concepts, debates, and historical milestones. This volume also features sections with learning outcomes, follow-up questions, references for further reading and vivid photographs to make it a useful teaching and learning tool. Environmental Justice: Key Issues is the ideal toolkit for junior researchers, graduate students, upper-level undergraduates, and anyone in need of a comprehensive introductory textbook on environmental justice.
This book explores the concept of diffused religion as it is found in contemporary society, resulting from a vast process of religious socialisation that continues to pervade our cultural reality. It provides a critical engagement with a framework of non-institutional religion that is based on values largely shared in society by being diffused through primary and secondary socialisation. Cipriani also contends that these very values which give form to diffused religion can also be seen in themselves as their own kind of religion. As a result, they go beyond secularisation and favour the religious continuum extending around the world of diffused religions. This work will be of great interest to scholars in the Sociology of Religion and to anyone wanting to learn more about the social aspects of religion.