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English
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Year
2017
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e-book
This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation. Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.
- Subjects:
- Law and Legislation
- Keywords:
- Income tax -- Law legislation United States Textbooks
- Resource Type:
- e-book
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Courseware
This course will focus on basic technologies for the treatment of urban sewage. Unit processes involved in the treatment chain will be described as well as the physical, chemical and biological processes involved. There will be an emphasis on water quality and the functionality of each unit process within the treatment chain. After the course one should be able to recognize the process units, describe their function and make simple design calculations on urban sewage treatment plants.
- Subjects:
- Environmental Engineering, Land Surveying and Geo-Informatics, and Hydraulic Engineering
- Keywords:
- Sewage Sewage disposal plants Sewage -- Purification
- Resource Type:
- Courseware
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Courseware
The focus of this course: - Applications of topology in condensed matter based on bulk-edge correspondence. - Special attention to the most active research topics in topological condensed matter: theory of topological insulators and Majorana fermions, topological classification of “grand ten” symmetry classes, and topological quantum computation - Extensions of topology to further areas of condensed matter, such as photonic and mechanical systems, topological quantum walks, topology in fractionalized systems, driven or dissipative systems.
- Keywords:
- Condensed matter Topology
- Resource Type:
- Courseware
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e-book
To Catch the Rain is targeted at makers – DIYers looking for practical solutions to water problems for themselves or their communities. The book also provides an excellent overview of rainwater harvesting for students and teachers in environmental science, sustainable design, international development and engineering.
- Subjects:
- Environmental Engineering
- Keywords:
- Water harvesting Textbooks
- Resource Type:
- e-book
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Video
Mohamad Jebara loves mathematics -- but he's concerned that too many students grow up thinking that this beautiful, rewarding subject is difficult and boring. His company is experimenting with a bold idea: paying students for completing weekly math homework. He explores the ethics of this model and how it's helping students -- and why learning math is crucial in the era of fake news.
- Subjects:
- Mathematics and Statistics
- Keywords:
- Mathematics -- Study teaching
- Resource Type:
- Video
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e-book
Think Raku is an introduction to computer science and programming intended for people with little or no experience. This aim of this book is not primarily to teach Raku, but instead to teach the art of programming, using the Raku language. After having completed this book, you should hopefully be able to write programs to solve relatively difficult problems in Raku, but my main aim is to teach computer science, software programming, and problem solving rather than solely to teach the Raku language itself. Think Raku is a free book available under a Creative Commons license. Readers are free to copy and distribute the text; they are also free to modify it, which allows them to adapt the book to different needs, and to help develop new material.
- Subjects:
- Computing
- Keywords:
- Computer programming Programming languages (Electronic computers) Textbooks
- Resource Type:
- e-book
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Video
When stress got to be too much for TED Fellow Sangu Delle, he had to confront his own deep prejudice: that men shouldn't take care of their mental health. In a personal talk, Delle shares how he learned to handle anxiety in a society that's uncomfortable with emotions. As he says: "Being honest about how we feel doesn't make us weak -- it makes us human."
- Subjects:
- Health Sciences
- Keywords:
- Mental health
- Resource Type:
- Video
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Video
How do we discern what is true and what is ‘fake news’ in the fast-paced age of social media and technology? Our technology editor David Grossman reports.
- Subjects:
- Statistics and Research Methods
- Keywords:
- Digital media -- Moral ethical aspects Media literacy Social media Journalism -- Social aspects Fake news
- Resource Type:
- Video
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Video
Imagine you were asked to invent something new. It could be whatever you want, made from anything you choose, in any shape or size. That kind of creative freedom sounds so liberating, doesn’t it? Or ... does it? if you're like most people you’d probably be paralyzed by this task. Why? Brandon Rodriguez explains how creative constraints actually help drive discovery and innovation.
- Keywords:
- Creative ability Inventions Problem solving
- Resource Type:
- Video
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e-book
"It is important for students not only to get an appreciation and understanding of philosophy but also to be exposed to the very words and ideas of those who have shaped our thinking over the centuries. Accordingly, the title of this collection hints at the facts that these readings are from the original sources and that these philosophers were the originators of many of the issues we still discuss today. Major areas of philosophy covered here are: Ethics, Epistemology, Metaphysics, Philosophy of Religion, Ethics, Socio-Political Philosophy, and finally, Aesthetics"--BC Campus website.
- Subjects:
- Philosophy
- Keywords:
- Philosophical literature Philosophy European Textbooks
- Resource Type:
- e-book