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The Contemporary Tax Journal Volume 12, No. 1 – Spring 2023

asked Ms. Mayo during our interview on November 7, 2022, in San Jose. 1. How did you get involved in the tax field? Was that your plan when you were in college? I started out as a philosophy major at ... not have tax treaty support to manage against double taxation. Mr. Brist added that from a political perspective, he can’t see a lawmaker “handing over taxation rights of their pot” to someone else. In

Book Review: Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages

through aggressive tax planning, formation of trusts, offshore entities, political interference, lobbying and corruption. Through stories of tax evasion and avoidance, the book showcases the need for ... creating a fair and equitable tax policy. To achieve this, the authors emphasize the importance of the public’s faith in the political-tax system and clearly defined enforcement measures against evaders

Polynomial-Time Axioms of Choice and Polynomial-Time Cardinality

Choice. Throughout this paper, our general philosophy is that “set” should become “language in P” and “function” should become “function in FP.” Where there are several obvious choices for how to

Commentary: The Tulane University-Ochsner Clinic Foundation Neurosurgery Program: 75 Years of History, Including the Program's Rebirth After Katrina

University of Louisiana in 1880. When he stepped down as Chairman in 1927, Dr Alton Ochsner took over, making New Orleans a popular medical destination. In 1942, after a political disagreement with Governor ... by U.S. News & World Report 38 and has grown from 4 neurosurgeons to 11 since 2009 under the leadership of Drs Smith, Sulaiman, and Bui. Resident Training Structure and Philosophy In the tradition of

Lossy Kernelization of Same-Size Clustering

categorical, that is, can admit a fixed number of possible values. For example, it could be gender, blood type, or political orientation. A prominent example of categorical data is binary data, where the points

The Contemporary Tax Journal Volume 10, No. 2 – Summer 2021

schemes in the early 19th century depicts how the rich managed to escape taxes through aggressive tax planning, formation of trusts, offshore entities, political interference, lobbying and corruption ... political-tax system and clearly defined enforcement measures against evaders. The authors did not forget the oft-misunderstood, hardworking tax-administrators who perform their duties honestly and

Obvious Strategyproofness, Bounded Rationality and Approximation

” implementation [ 30 ] shares some of the motivations and philosophy behind OSP. The authors note that the implementation (via normal-form games) of a social choice function is more obvious if there exists a

Seven Ethical Issues Affecting Neurosurgeons in the Context of Health Care Reform

philosopher and economist, this controversy has been identified as the central problem in moral philosophy, and it remains a central problem in protocolized care.14 Hume objected to the idea of linking what ... ought to be (a prescriptive or normative claim in the language of ethics and philosophy) to what is (what can be shown factually? or in our case statistically?to be true). These 2 statements, 1

Commentary: Neurosurgery and the Ongoing American Opioid Crisis

strengthen coverage for nonpharmacological therapy, patient counseling, and medication-assisted treatment. In order to provide a “consistent philosophy” among clinicians prescribing opioids, the American ... prevention, prior to graduating from neurosurgery residency. As it stands in the current political landscape, opioid prescribing policy is in considerable flux. As summarized, federal and state legislation is

Book ReviewPrinciples and Practice of Keyhole Brain Surgery

, narrated intraoperative video clips. The philosophy this book is based on is outlined by Dr Spetzler in the Foreword, the authors in the Preface, and Dr Teo in the Acknowledgements. It celebrates the ... concept of smaller (keyhole) surgical approaches, and simultaneous use of the microscope and endoscope to maximize the working space and minimize intrusion. This philosophy is manifested through state-of

In Reply: The History of the Kernohan Notch Revisited

Netherlands 1 Department of Neurosurgery Brain Tumor Center Erasmus MC University Medical Center Rotterdam , The Netherlands 2 Department of Intensive Care Department of Medical Ethics and Philosophy of

The Contemporary Tax Journal’s Interview of Fred Silva

been involved in California state and local government for over 40 years. His opinions are highly valued and sought by political and industry leaders. He is currently the senior policy analyst at ... an outstanding arsenal of facts and statistics in the historical progression of how we got where we are and where we need to go in fixing many of California’s political and fiscal issues. He is keenly

Zodiac (1896) by Alphonse Mucha (1860–1939)

political pressures or an inner conviction that one’s central beliefs are out of tune with the prevailing wisdom of the times. If the backward turn is sufficiently dramatic it can result in financial ... twentieth century modernism is chiefly due to the fact that its practitioners shared a philosophy that ran parallel to the English Arts and Crafts Movement (c.1862-1900) of William Morris, a desire to erase

Book ReviewImaging of Traumatic Brain Injury

monograph, presenting to the neurosurgical readership a lifelong development of a simpler, better neurosurgical philosophy. We have only one small suggestion for a second edition-a chapter discussing surgical ... even then. In reviewing this book and reflecting, I recognize how his philosophy (and mine too) evolved over time toward finer, smaller craniotomies and approaches. While I wholeheartedly embrace this

Commentary: Maximilian Sternberg (1863-1934): The Man Behind Sternberg's Canal and his Contribution to the Modern-Day Skull Base Anatomy and Neuroscience—Historical Vignette

fields. His lecture at the Vienna Philosophical Society, “On the importance of scholastic philosophy for today's medical thought” can still be read with enjoyment by any physician interested in

Commentary: Giuseppe Campani (1635-1715, Rome, Italy): the First Use of a Microscope in Medicine and Surgery

recognize the extraordinary importance of the legacy of Giuseppe Campani to modern microneurosurgery. In many lectures and private talks, Professor Yasargil has transmitted to us Giuseppe Campani’s philosophy

In Reply: Commentary: Deep Brain Stimulation as Clinical Innovation: An Ethical and Organizational Framework to Sustain Deliberations About Psychiatric Deep Brain Stimulation

. Reconstruction in Philosophy and Essays , 1920 . Carbondale, IL: Southern Illinois University Press; 2008 . pp. 77 - 203 . 10. Jones DS , Greene JA , Duffin J , Harley Warner J. Making the case for history in

In Memoriam: John Edward Kalsbeck, MD (1928–2017)

Chemistry and Philosophy. He went to medical school at the University of Michigan and then did a medical internship followed by a residency in neurology. John entered neurosurgical residency in 1956. He was

The Contemporary Tax Journal’s Interview of Dan Kostenbauder

. There was a lot of very effective coordination with other companies. We agreed on the best political strategy at various stages. We ultimately saw it passed as part of the repeal of the extraterritorial ... political types of tax proposals. button. I became Vice-Chair of the Alternative Tax System Subcommittee or Task Force at the Tax Executive Institute (TEI) because alternatives to the income tax were the

In Reply: The History of the Kernohan Notch Revisited

colleagues Carrasco and Pascual for their letter to the editor in response to our article on the Kernohan notch 5 Department of Intensive Care Department of Medical Ethics and Philosophy of Medicine Erasmus MC