三民網路書店 / 搜尋結果 篩選

A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

Johnny Depp and Tim Burton join forces again in a big-screen adaptation of Stephen Sondheim's award-winning musical thriller Sweeney Todd.Depp stars as the Demon Barber of Fleet Street, joined by Hele

The focus of teacher training is shifting away from specialized subject knowledge and towards the development of transferable skills that can be employed in coordinating any area of the primary curric

Think you know the classic story of Alice and her adventures in Wonderland? Think again. Renowned director and producer Tim Burton (The Nightmare Before Christmas, Corpse Bride, James and the Giant Pe

A practical guide offering simple steps for trainee teachers or experienced practitioners new to research, on getting started with their education research project.

A practical guide offering simple steps for trainee teachers or experienced practitioners new to research, on getting started with their education research project.

In the 1960s and 1970s, the artist Ed Ruscha created a series of smallphoto-conceptual artist's books, among them Twentysix Gas Stations, Various Small Fires,Every Building on the Sunset Strip, Thirty

`Leadership in education is receiving increasing attention, and this text contributes much to the debate. A useful text that will appeal to a wide audience of senior managers, teachers, programme desi

Primary education is one of the most important phases of learning but there remains a scarcity of in-depth research on this vital topic. However, as the focus on improving outcomes increases there is

Focuses on the lives of those who visit the Derbyshire house, Arcadia, throughout the years.