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Social and Behavioral Sciences

Brigham Young University

Tax

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Journalism As A Public Good: How The Nonprofit News Model Can Save Us From Ourselves, Rosalie Westenskow, Edward L. Carter Jan 2021

Journalism As A Public Good: How The Nonprofit News Model Can Save Us From Ourselves, Rosalie Westenskow, Edward L. Carter

Faculty Publications

At a time when many U.S. newspapers find themselves at the edge of a financial precipice, The Salt Lake Tribune’s recent transformation into a 501(c)(3) public charity presents a potentially promising route to economic safety for other daily newspapers. Although the nonprofit, tax-exempt model has been an increasingly popular one for new media outlets, the IRS’s bestowal of such status on a major daily newspaper marks an historic event—one that other newspapers, and their legal counsel, can learn from. This Article outlines several issues such practitioners and owners should be aware of as they consider taking the leap to …


Pwc's Worldwidetax Summaries Online, Leticia Camacho Jan 2013

Pwc's Worldwidetax Summaries Online, Leticia Camacho

Faculty Publications

The corporate section includes information on corporate income taxes and other taxes applicable to corporate entities, with a menu to related topics. The individual tax summaries include information on personal income taxes and residence as well as other taxes impacting individuals, deductions, foreign tax relief and tax treaties, credits, and incentives. Just as in the corporate section, the individual section includes a menu with links to additional topics.


The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production, Mark Hill Feb 2004

The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production, Mark Hill

Theses and Dissertations

The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity is important to international relations as well. The tax system affects tax revenue, government actions, oil company actions, and the oil supply …


Fiscal Decentralization In The Czech And Slovak Republics: A Comparative Study Of Moral Hazard, Phillip J. Bryson, Gary C. Cornia, Gloria E. Wheeler Feb 2004

Fiscal Decentralization In The Czech And Slovak Republics: A Comparative Study Of Moral Hazard, Phillip J. Bryson, Gary C. Cornia, Gloria E. Wheeler

Faculty Publications

Fiscal decentralization has provided neither the benefits of decentralization nor an independent revenue source for subnational governments in the Czech and Slovak Republics. In Slovakia, political conditions early in the transition led to the relative neglect of revenue transfers from the center. This produced financial stress but also encouraged greater fiscal independence for local governments. It also forced them to seek maximal property tax revenues. The Czech Republic made more substantial transfers to local governments, but the development of fiscal autonomy was stifled as transfers reduced the need for own-source local revenues. The Czech real estate tax has remained nominal …