Simplifying Time Complexity
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The Complexity of Tax Simplification
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Algorithms Simplified
Unlock the power of algorithms with this accessible and richly illustrated guide. Whether you're a novice eager to learn the fundamentals of computer science or a professional preparing for interviews, this book provides clear explanations and practical examples to help you get an overview of problem-solving techniques. Explore key concepts, from data structures to algorithmic design, and discover how to apply them in everyday scenarios. Perfect for readers of all levels, this guide transforms complex ideas into easily digestible insights.
Context-Aware Systems and Applications
This book constitutes the thoroughly refereed proceedings of the Second International Conference on Context-Aware Systems and Applications, ICCASA 2013, held in Phu Quoc Island, Vietnam in November 2013. The 36 revised full papers presented were carefully selected and reviewed from over 100 submissions and cover a wide spectrum of issues in the area of context-aware systems (CAS) and context-based recommendation systems.