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Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

This book is devoted to five main principles of algorithm design: divide and conquer, greedy algorithms, thinning, dynamic programming, and exhaustive search. These principles are presented using Haskell, a purely functional language, leading to simpler explanations and shorter programs than would be obtained with imperative languages. Carefully selected examples, both new and standard, reveal the commonalities and highlight the differences between algorithms. The algorithm developments use equational reasoning where applicable, clarifying the applicability conditions and correctness arguments. Every chapter concludes with exercises (nearly 300 in total), each with complete answers, allowing the reader to consolidate their understanding and apply the techniques to a range of problems. The book serves students (both undergraduate and postgraduate), researchers, teachers, and professionals who want to know more about what goes into a good algorithm and how such algorithms can be expresse

Richard Bird is famed for the clarity and rigour of his writing. His new textbook, which introduces functional programming to students, emphasises fundamental techniques for reasoning mathematically about functional programs. By studying the underlying equational laws, the book enables students to apply calculational reasoning to their programs, both to understand their properties and to make them more efficient. The book has been designed to fit a first- or second-year undergraduate course and is a thorough overhaul and replacement of his earlier textbooks. It features case studies in Sudoku and pretty-printing, and over 100 carefully selected exercises with solutions. This engaging text will be welcomed by students and teachers alike.

Richard Bird is famed for the clarity and rigour of his writing. His new textbook, which introduces functional programming to students, emphasises fundamental techniques for reasoning mathematically about functional programs. By studying the underlying equational laws, the book enables students to apply calculational reasoning to their programs, both to understand their properties and to make them more efficient. The book has been designed to fit a first- or second-year undergraduate course and is a thorough overhaul and replacement of his earlier textbooks. It features case studies in Sudoku and pretty-printing, and over 100 carefully selected exercises with solutions. This engaging text will be welcomed by students and teachers alike.

Richard Bird takes a radical approach to algorithm design, namely, design by calculation. These 30 short chapters each deal with a particular programming problem drawn from sources as diverse as games and puzzles, intriguing combinatorial tasks, and more familiar areas such as data compression and string matching. Each pearl starts with the statement of the problem expressed using the functional programming language Haskell, a powerful yet succinct language for capturing algorithmic ideas clearly and simply. The novel aspect of the book is that each solution is calculated from an initial formulation of the problem in Haskell by appealing to the laws of functional programming. Pearls of Functional Algorithm Design will appeal to the aspiring functional programmer, students and teachers interested in the principles of algorithm design, and anyone seeking to master the techniques of reasoning about programs in an equational style.