During the years 1880 to 1940, the glory days of the American circus, a third to a half of the cast members were women--a large group of very visible American workers whose story needs telling. This book, using sources such as diaries, autobiographies, newspaper accounts, films, posters, and route books, first considers the popular media's presentation of these performers as unnatural and scandalous--as well as romantic and thrilling. Next are the stories told by circus women, which contra...

Fiscal risks are abating somewhat but remain elevated. In advanced economies, recent policy moves have broadly stabilized public debt ratios, but medium-term prospects are still uncertain, and debt remains at historic highs. Fiscal vulnerabilities are rising in both emerging market economies and low-income countries, although in most cases from relatively moderate levels. Across country groups, fiscal policy should aim at rebuilding policy space while supporting the recovery and long-term ...

The note will make the case for a substantial increase in the VAT in Japan as a core measure of fiscal consolidation, assess its macroeconomic impact (on real activity and inflationary expectations), consider key elements in its design and implementation (dealing with the distributional consequences; ‘big-bang’ versus preannounced step increases); the importance of retaining a single rate and adopting compensating spending measures as needed) and a range of related issues (such as the pros...

Although some people think our era is ripe for divine revelation, Sheila Keene-Lund believes we’ve had that information for decades in the form of The Urantia Book, a spiritual text of unknown authorship from the early 20th century.

With contributions from an international team of experts, this collection provides a much-needed international, comparative approach to mental capacity law.The book focuses particularly on exploring substantive commonalities and divergences in normative orientation and practical application embedded in different legal frameworks. It draws together contributions from eleven different jurisdictions across Europe, Asia and the UK and explores what productive or unproductive values and...

Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Ke...

In January 2012, the National Movement for the Liberation of Azawad (MNLA), a group dominated by members of the Tuareg ethnic group, launched a military uprising seeking the independence of Mali’s vast but sparsely populated north as the democratic, secular nation-state of Azawad. Azawad’s Facebook Warriors tells the extraordinary story of a small group of social media activists who sought to broadcast the MNLA’s cause to the world. Azawad’s Facebook Warriors offers a gro...

The story of the nation's largest mass graveyard and the nearly one million people buried there—based on new documents and advances in DNA technology.Once a Civil War prison and training site and later a psychiatric hospital, among other incarnations, Hart Island, just off the coast of the Bronx in the Long Island Sound, eventually became the repository for New York City's unclaimed dead. The island's mass graves are a microcosm of New York history, from the 1822 bu...

This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of trade policy, valuation proced...

There are few areas of economic policy-making in which the returns to good decisions are so high—and the punishment of bad decisions so cruel—as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are tho...

Efforts to control atmospheric accumulations of greenhouse gases that threaten to heat up the planet are in their infancy. Although the IMF is not an environmental organization, environmental issues matter for the organization's mission when they have major implications for macroeconomic performance and fiscal policy. Climate change clearly passes both these tests. This volume provides practical guidelines for the design of fiscal policies (carbon taxes and emissions trading systems with allo...