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Problems With Destination-Based Corporate Taxes And The Ryan Blueprint, Reuven S. Avi-Yonah, Kimberly Clausing Apr 2017

Problems With Destination-Based Corporate Taxes And The Ryan Blueprint, Reuven S. Avi-Yonah, Kimberly Clausing

Articles

With the election of Donald Trump and the Republican Party’s domination of Congress, House Speaker Paul Ryan’s blueprint for fundamental tax reform requires more careful analysis. The Ryan blueprint combines reduced individual rates with a destination-based cash flow type business tax applicable to all businesses. The destination-based business tax at the center of the blueprint has several major problems: It is incompatible with our WTO obligations, it is incompatible with our tax treaties, and it will not eliminate the problems of income shifting and inversions it is designed to address. In addition, these proposals generate vexing technical problems ...


Accounting In Fiction, S. Ray Granade Feb 2017

Accounting In Fiction, S. Ray Granade

Articles

A bibliography of fiction in which accountants are characters, or in which accountancy plays a part in the plot.


Benefit Corporations And Public Markets: First Experiments And Next Steps, Brett Mcdonnell Jan 2017

Benefit Corporations And Public Markets: First Experiments And Next Steps, Brett Mcdonnell

Articles

This paper explores corporate governance challenges that will arise as benefit corporations, and social enterprise more generally, go public. Balancing accountability of managers with a firm commitment to both doing good and making money may prove particularly difficult in the context of firms with shares traded on public markets. This paper looks at early experiments in both public markets and individual companies. It considers various corporate governance mechanisms that may help social enterprises credibly commit to their dual missions. These mechanisms include disclosure, fiduciary duty, board representation, voting, and corporate gatekeepers. Exchanges specifically for social enterprises may play a useful ...


Taxation, Debt And Relative Prices In The Long Run: The Irish Experience., Vahagn Galstyan, Adnan Velic Jan 2017

Taxation, Debt And Relative Prices In The Long Run: The Irish Experience., Vahagn Galstyan, Adnan Velic

Articles

This paper investigates the effects of public debt and distortionary labour taxation on the long-run behaviour of Irish relative non-traded goods prices. We highlight that higher public debt, acting through higher taxes, has an equivocal impact on the relative supply of non-traded goods and, correspondingly, relative prices. Our empirical analysis for Ireland suggests that taxes and public debt play significant roles in the long run, comoving negatively with the relative price of non-tradables. Accordingly, shifts in public debt and taxation bear implications for the country’s international price competitiveness.


Work Placement Reflective Assessments And Employability Enhanced Through Highlighting Graduate Attributes, Julie Dunne Jan 2017

Work Placement Reflective Assessments And Employability Enhanced Through Highlighting Graduate Attributes, Julie Dunne

Articles

This paper reports on a study which investigated the effect of activities to promote awareness of specific prioritised graduate attributes on the quality of reflection displayed in student work-placement reflective blog assessments. The focus of the paper is on the results from a thematic analysis of reflective writing assisted by NVivo software from a control and research group, using the a priori codes of ‘reflection’ and ‘graduate attributes’, as part of a Participatory Action Research study. The findings show an increase in reflection associated with graduate attributes in the research group compared to the control group. More importantly, there is ...