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.

The expanding use of decentralized wastewater management has resulted in an increased interest in small-scale wetland treatment systems.  However, there is limited information available on the use, distribution of and performance of these small-scale systems. The purpose of this study was to address this knowledge gap by developing criteria for the feasibility, design, operation, and maintenance of small-scale wetland treatment systems. Monitoring data from the assembled small-scale wetland database was used to develop sizing criteria for FWS and VSB wetlands. Loading rates and corresponding effluent quality were developed for BOD, TSS, TKN, phosphorus, and fecal coliform bacteria. Where there was adequate data, the variation in monthly vs. annual average effluent concentration was assessed to provide a factor-of-safety approach to wetland sizing. Information on internal processes, hydraulic design, operation, maintenance, cost, and industrial applications of constructed wetlands is also presented in this report.

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.

The expanding use of decentralized wastewater management has resulted in an increased interest in small-scale wetland treatment systems.  However, there is limited information available on the use, distribution of and performance of these small-scale systems. The purpose of this study was to address this knowledge gap by developing criteria for the feasibility, design, operation, and maintenance of small-scale wetland treatment systems. Monitoring data from the assembled small-scale wetland database was used to develop sizing criteria for FWS and VSB wetlands. Loading rates and corresponding effluent quality were developed for BOD, TSS, TKN, phosphorus, and fecal coliform bacteria. Where there was adequate data, the variation in monthly vs. annual average effluent concentration was assessed to provide a factor-of-safety approach to wetland sizing. Information on internal processes, hydraulic design, operation, maintenance, cost, and industrial applications of constructed wetlands is also presented in this report.