Mathematics

The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called "hard-to-tax" - is a challenge for governments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as "presumptive" taxation, as well as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing.

This volume contains selected peer-reviewed papers presented at the IMA 4th International Conference on Mathematics in Transport. These papers deal with the development and application of mathematical and statistical modelling in transport and present research on the mathematical ideas and methodologies required to cope with the increasing demand on transport infrastructure. Authorship is international and a wide variety of topics are covered including public transport and scheduling, pricing issues, travel behaviour and choice modelling, safety and spatial and location modelling. It has an international perspective with authors representing many countries and covering a variety of topics.

This is the fourth volume in a series which discusses advances in mathematical programming and financial planning.

This research annual presents state-of-the-art studies in the integration of mathematical planning and management. As the literature and techniques in financial planning and management become increasingly complex, our monographs aid in the dissemination of research efforts in quantitative financial analysis. Topics include cash management, capital budgeting, financial decisions, portfolio management and performance analysis, and financial planning models.