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This book is really a text book for anyone involved or interested in Christian counselling. Both the authors teach the subject at a theological seminary in the States. Their influences include Jay Adams, a leading Christian psychologist, and Francis Schaeffer. This model of psychology is very much more prescriptive than anything in secular counselling, or in many Christian circles, but the authors are consistent in their approach and they have been teaching the material for many years. There are good appendices to aid the reader.

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax...