Andrew Lyon – författare

“This excellent book could not be more timely. It must now be apparent to almost everyone that we cannot go on as we have done in the past … The authors set out a vision of a future in which we have rebalanced our relationship with the world around us. They give us a sense of purpose and reason for hope that, together, we might be able to attain it.”Professor Martin McKee CBE, London School of Hygiene and Tropical Medicine, UK

“This book grounds the new approach to public health in systems thinking, challenges mantras of modernity and prioritizes sustainability and well-being. Read it and take the third public health revolution the next step forward.”Professor Ilona Kickbusch, Director Global Health Programme, The Graduate Institute, Geneva, Switzerland

“With the emerging evidence from the Human Genome Project that genes play little part in the genesis of most illness, this is a particularly timely book: it shows the central part that public health interventions must play in creating a healthy population.”Oliver James, Broadcaster, journalist, clinical psychologist and bestselling book author

Obesity, depression, addiction, loss of wellbeing: these are issues which sap the resources and spirit of modern practitioners. Public health is being challenged by the existence of an 'ingenuity gap' – the gap between an interacting kaleidoscope of problems and our capacity to respond effectively.

This innovative text bridges the gap between current public health values and skills and those required to tackle future challenges. The authors introduce the key models and theories of public health, as well as the factors that have shaped its history and development.

The book also:

Establishes the links between current public health problems and emerging threats like global warming and resource depletionExplores the true nature of modern and emerging threats to healthCreates a new model for the ‘future public health’ Explores what these changes will mean for the future public health practitionerThis is a book which sets out the reasons why we need a fundamentally new approach to public health and explores how this might be achieved.

The Future Public Health is informed by a six year research project, commissioned by the Scottish Government, to trace the development of our current situation and look for solutions to the challenges facing public health. Visit the AfterNow website (www.afternow.co.uk) to access an array of resources including:

Introductory videos12 Audio podcasts Over 30 short papers and essays

Obesity, depression, addiction, loss of wellbeing: these are issues which sap the resources and spirit of modern practitioners. Public health is being challenged by the existence of an ''ingenuity gap'' – the gap between an interacting kaleidoscope of problems and our capacity to respond effectively.

This innovative text bridges the gap between current public health values and skills and those required to tackle future challenges. The authors introduce the key models and theories of public health, as well as the factors that have shaped its history and development.

The book also:

Establishes the links between current public health problems and emerging threats like global warming and resource depletionExplores the true nature of modern and emerging threats to healthCreates a new model for the ‘future public health’ Explores what these changes will mean for the future public health practitionerThis is a book which sets out the reasons why we need a fundamentally new approach to public health and explores how this might be achieved.

The Future Public Health is informed by a six year research project, commissioned by the Scottish Government, to trace the development of our current situation and look for solutions to the challenges facing public health. Visit the AfterNow website (www.afternow.co.uk) to access an array of resources including:

Introductory videos12 Audio podcasts Over 30 short papers and essays

The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying their fair share of tax liability. In 1995, less than ten years later, repeal of the AMT was pledged as part of the Republican Party's "Contract with America" and passed by the House of Representatives. Opponents of the AMT object that it penalizes new investment by firms and prevents the use of legitimate deductions. Its defenders tout the ability of the AMT to address public perceptions of unfairness in the tax system. At first glance, the debate over the AMT seems to be another example of the classic struggle between equity and efficiency. But, as this book reveals, there are serious flaws in the arguments used on both sides of this issue. As a result, the AMT may fail to achieve any notable equity objectives and may miss the opportunity to make significant improvements in the efficiency with which the nation's scarce capital is employed. Whether or not reforms of the AMT are ultimately enacted, the debate over the AMT raises fundamental questions of tax policy that will persist: Who benefits from tax subsidies? How much should the tax code be used to direct resources in the economy? If corporate taxes are ultimately borne by individuals, how do corporate tax provisions affect fairness? Andrew Lyon opens these topics up to a wide audience, presenting new data on the impact of the AMT, and offering suggestions for future policy reform. He argues that the legislative desire to respond to an apparent inequity should be channeled into considering whether there are efficiency reasons for reducing the tax advantages observed. The best solutions to these considerations, he contends, are not found in a minimum tax.

The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying their fair share of tax liability. In 1995, less than ten years later, repeal of the AMT was pledged as part of the Republican Party's "Contract with America" and passed by the House of Representatives. Opponents of the AMT object that it penalizes new investment by firms and prevents the use of legitimate deductions. Its defenders tout the ability of the AMT to address public perceptions of unfairness in the tax system. At first glance, the debate over the AMT seems to be another example of the classic struggle between equity and efficiency. But, as this book reveals, there are serious flaws in the arguments used on both sides of this issue. As a result, the AMT may fail to achieve any notable equity objectives and may miss the opportunity to make significant improvements in the efficiency with which the nation's scarce capital is employed. Whether or not reforms of the AMT are ultimately enacted, the debate over the AMT raises fundamental questions of tax policy that will persist: Who benefits from tax subsidies? How much should the tax code be used to direct resources in the economy? If corporate taxes are ultimately borne by individuals, how do corporate tax provisions affect fairness? Andrew Lyon opens these topics up to a wide audience, presenting new data on the impact of the AMT, and offering suggestions for future policy reform. He argues that the legislative desire to respond to an apparent inequity should be channeled into considering whether there are efficiency reasons for reducing the tax advantages observed. The best solutions to these considerations, he contends, are not found in a minimum tax.