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The Nominalistic Principle: A Legal Approach To Inflation, Deflation, Devaluation And Revaluation, Alain H. Sheer 2016 University of Georgia

The Nominalistic Principle: A Legal Approach To Inflation, Deflation, Devaluation And Revaluation, Alain H. Sheer

Georgia Journal of International & Comparative Law

No abstract provided.


Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd 2016 University of Georgia School of Law

Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd

Georgia Journal of International & Comparative Law

No abstract provided.


Analysis Of Household Expenditure In Lithuania Including Demographic Effects, Ferdaus Hossain, Helen H. Jensen 2016 Rutgers University - New Brunswick/Piscataway

Analysis Of Household Expenditure In Lithuania Including Demographic Effects, Ferdaus Hossain, Helen H. Jensen

Helen Jensen

Empirical analysis of household consumption expenditures provides information that is of critical importance for many policy issues. Estimated demand parameters are of interest not only from the purely behavioral aspects of demand projection, but also because of their usefulness in the analysis of welfare, inequality, and poverty in a society. Further, information on household demand parameters, especially the estimated equivalence scales and demographic demand parameters, are of critical importance for public policy formulations For example, designing and implementation of new and incentive-compatible tax and subsidy policies, and social transfer programs (to alleviate poverty in targeted segments of the society) require ...


Rural Population Growth, 1950–1990: The Roles Of Human Capital, Industry Structure, And Government Policy, Tzu-Ling Huang, Peter F. Orazem, Darin Wohlgemuth 2016 Chung Yuan Christian University

Rural Population Growth, 1950–1990: The Roles Of Human Capital, Industry Structure, And Government Policy, Tzu-Ling Huang, Peter F. Orazem, Darin Wohlgemuth

Peter Orazem

Human capital raises rural incomes, but this effect is swamped by higher returns to human capital in urban markets. This leads to “brain drain” from rural areas. Populations grow more rapidly in rural counties that have a diversified employment base. Farm population grows faster (or declines more slowly) in counties with relatively high farm income, and nonfarm populations grow faster in counties with relatively high nonfarm income. However, higher farm incomes lead to slower nonfarm population growth and vice versa. Rural county government services financed by local taxes or debt have neutral or negative effects on population growth.


Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola 2016 University of Pennsylvania

Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola

Penn Wharton Public Policy Initiative

Economists and political observers agree state governments defaulting on their debt obligations is a growing concern. How best to aid struggling states, however, is a point of contention. This Issue Brief makes a case against ex post restructuring measures, specifically bankruptcy modeled on Chapter 9 of the U.S. Bankruptcy Code, and in favor of ex ante debt mitigation action. In particular, it introduces tax-credit borrowing (TCB) as a potential commitment device for states that would allow for the creation of super-priority, risk-free debt. TCB ensures that states internalize the risk of default and avoids the moral hazard problem of ...


Insurance Against Extreme Events: Pairing Short-Term Incentives With Long-Term Strategies, Howard Kunreuther 2016 University of Pennsylvania

Insurance Against Extreme Events: Pairing Short-Term Incentives With Long-Term Strategies, Howard Kunreuther

Penn Wharton Public Policy Initiative

Consumers tend to purchase too little insurance or purchase it too late. Consequently, taxpayers wind up bearing substantial burdens for paying reconstruction costs from extreme events. The 2005 and 2012 hurricane seasons alone cost taxpayers nearly $150 billion. There is much that can be done to better facilitate the role that insurance can play in addressing losses from extreme events, both natural and man-made.


Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong 2016 San Jose State University

Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong

The Contemporary Tax Journal

No abstract provided.


When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding 2016 San Jose State University

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016

The Contemporary Tax Journal

No abstract provided.


Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei 2016 San Jose State University

Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu 2016 San Jose State University

The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


Who Will Brave The Third Rail?, Anthony J. Cataldo II, Peter F. Oehlers 2016 West Chester University of Pennsylvania

Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers

Peter Oehlers

No abstract provided.


"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl 2016 Iowa State University

"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl

Neil Harl

With the rapid rise in farmland*values during recent years, farmers and farm organizations have argued that land values have little relationship to agricultural productivity. The fact that farmers have been the dominant purchasers in the farm real estate market during this period of time would seem to discredit this argument to some degree, but public officials have been sympathetic to the farmers' arguments. Some state legislatures, particularly in areas o f the country where urban expansion has placed upward pressures on land values, have adopted procedures to value farmland based on its agricultural productivity for purposes of assessing property ...


The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, Anthony J. Cataldo II, Kevin E. Flynn, John S. DeJoy 2016 West Chester University of Pennsylvania

The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, Anthony J. Cataldo Ii, Kevin E. Flynn, John S. Dejoy

Kevin Flynn

No abstract provided.


Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley 2016 Drexel University

Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley

Sebastien J Bradley

Michigan homebuyers face large potential discontinuities in property tax obligations for purchases made around January 1 and May 1 under the state's application of acquisition-value based assessment limits and principal residence (homestead) exemptions, respectively.  Consistent with incentives, roughly 3.7 percent of sales concluded in the first 10 business days of January are thus attributable to timing responses among the subset of properties listed by the largest 25 percent of firms by sales volume.  Underlying this effect is a willingness to stretch the number of days between contract and closing dates by an average of 2 to 4 business ...


Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller 2016 School of Business

Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller

Undergraduate Honors Theses

The purpose of this report is to give a brief overview of corporate tax inversions and how policymakers are attempting to curb these efforts. The U.S. Treasury is starting to feel the effects of these inversions through decreased tax revenue as they have become more common for U.S. corporations. It is important for businesspersons to analyze this argument from both sides in order to better serve their clients. Corporations feel that an inversion is necessary in order to save money in taxes and maintain competitiveness in the global market. The government insists that corporations are taking advantage of ...


Differential Effects Of Monetary Policy On The U.S. Agricultural And Nonagricultural Sectors, Wallace E. Huffman, Suchada V. Langley 2016 Iowa State University

Differential Effects Of Monetary Policy On The U.S. Agricultural And Nonagricultural Sectors, Wallace E. Huffman, Suchada V. Langley

Wallace Huffman

The possible adverse effects of monetary policy on the agricultural sector have been the focus of several recent papers (e.g., Johnson, 1980; Gardner, 1981; Chambers, 1984; Starleaf et al. 1985; Falk et al. 1985; and Rausser, 1985). Rausser (1985) and Staraoulis et al. (1985) have hypothesized that raacroeconoraic externalities are imposed upon agriculture because prices are relatively sticky in the nonagricultural sector.


College News, 2016 DePaul University

College News

Business Exchange

Forum Highlights the Value of Diversity in the Classroom and Boardroom; Marketing Professor Wins Teaching Accolades; DePaul Business Programs Earn Rankings


Obstacles To Tax Reform: Income Definition And Capital Gains Taxation, Nicholas Santosuosso 2016 Merrimack College

Obstacles To Tax Reform: Income Definition And Capital Gains Taxation, Nicholas Santosuosso

Honors Senior Capstone Projects

The Great Recession of 2007-2009 sparked widespread economic anxiety among the American public while setting the tone for the debate over economic policy to capture center stage in the 2012 Presidential election cycle. Concern over growing budget deficits and wealth concentration in the wake of the Recession caused much of this attention to shift onto the fiscal policy of the United States. Public dissatisfaction with the federal income tax code remains pervasive today, and 72 percent of Americans believe that the tax system needs either a major or complete overhaul, according to Pew Research Center (Doherty 2013). Support for such ...


America's Tax System And How To Fix It, Brendan O. Smith 2016 Liberty University

America's Tax System And How To Fix It, Brendan O. Smith

Senior Honors Theses

Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the content of the Internal Revenue Code has increased from the 27-page tax law of that year to over 5000 pages today. As time has passed and the length of this document has increased, so has the expense and complexity of abiding by its statutes. The inefficiencies of the current system indicate that something must be done about the United States tax system, but no one has agreed on what to do. Many proposals to correct the problem have been brought forward over the ...


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