Taxation Commons^™

Research On Integration Of Innovation Chain, Industrial Chain, Fund Chain, And Talent Chain, Changhong Nie, Feijie Zhao, Chuan Li, Tong Chen

Bulletin of Chinese Academy of Sciences (Chinese Version)

Promoting the integrated development of innovation chain, industrial chain, capital chain, and talent chain is of great significance to the high-quality development of the economy, and its essence is to reduce the various barriers faced by the flow of innovation elements across organizational boundaries, improve the allocation efficiency, better stimulate the main role of enterprises in scientific and technological innovation, and enhance the overall efficiency of the national innovation system. This study analyzes “four chain” integration and puts forward the following suggestions. First, promote the systematic layout and systematic implementation of scientific and technological innovation policies. Second, explore the construction …

Reflections On Empowering China’S Digital Economy To Enhance International Competitiveness Through Tax System Reform, Yang Xue, Lina Hu

Bulletin of Chinese Academy of Sciences (Chinese Version)

At present, promoting the continuous improvement of the international competitiveness of the digital economy has become a new track for countries to compete. The study stands that the tax reform in the digital economy era is based on the accelerated evolution from the industrial economy to the digital economy, the wider application scenarios of digital technology, and the continuous improvement of the breadth and depth of digital infrastructure coverage. This study analyzes the problems arising from the development of the digital economy at this stage, such as the decline in the regulatory role of traditional tax functions, the loss of …

Congressional Briefing: Support America’S Circular Economy By Upcycling Bourbon & Brewing Wastes In Reauthorizing The Farm Bill, Samuel Kessler

Commonwealth Policy Papers

Following state level development of a new spent grain incentive system, leading to KY House Bill 627 in 2022, CPC’s Congressional Summit dialogue considered initial components and possibilities for designing an incentive to upcycle “keystone” organic wastes in regional economies across the US. For member offices, a set of general recommendations are provided for a national spent-grain upcycling incentive pilot program. It is suggested that staff of the Bourbon caucus consult with the references in this briefing and USDA Rural Development to consider further development of an incentive program in the reauthorization of the Farm Bill.

It is further urged …

Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning

Accounting Faculty Articles and Research

In the tax psychology literature, there is a lack of empirical evidence on the degree of distributive justice in taxation. This article aims to test the relationship between trust in public programmes and distributive justice in taxation at the cross-country level. The sample consists of 47 countries. Trust in public programmes and distributive justice in taxation are measured based on data collected from Wave 7 of the World Values Survey, which took place worldwide in 2017-2022. An Ordered Probit Model was utilised for the empirical analysis. This study finds that if taxpayers support preferential organisations like the police and universities, …

Tourism, Mapping, Retail And Recreational Trails: A Case Study Of Connectivity Between Trails And Adjacent Downtowns In Anniston, Alabama, Usa, Jennifer Green

Theses

This study examines the estimated increase in economic impact on a geography’s local economy by creating cross-marketing efforts between expanding an established outdoor recreation trail to a closely located city downtown commerce district. This research will analyze the resulting potential rise in sales/lodging tax revenues for that city by mapping the trail and downtown district, and cross-marketing the other to users of both or either venue. Potential increase in economic impact will be estimated utilizing IMPLAN methodology by assessing the economic impact on the local economy that a percentage range of increased spending resulting from this cross-marketing effort could generate.

2021 Business Tax Climate In The Mountain West, Katie M. Gilbertson, Peter Grema, Saha Salahi, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This Fact Sheet summarizes a report by Jared Walczak and Janelle Cammenga of The Tax Foundation titled “2021 State Business Tax Climate Index.” The index compares how states structure tax systems to bolster state business activity and investments, and possible routes for future improvement. Scores and rankings are offered for the Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah.

Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker

Honors Theses

Agglomeration economies have gained special attention in recent decades. With the increasing connectivity of our world, specialized regional economies are stronger now than ever before. A specific agglomeration economy that has developed in recent years is the Georgia Film Industry. This region surpassed Hollywood as the premier filming location for the first time since the early 1900s when New York was number one. This thesis analyzes the reasons why Georgia was so successful in attracting the film industry and encouraging its development by comparing infrastructure, film tax incentives, population, and labor development to that of competing states like New York, …

Sculpting The Public Land Base Of Northern Minnesota: Past, Present And Future, Lori A. Dowling-Hanson Dr

School of Business Student Theses and Dissertations

Sculpting the Public Land Base in Northern Minnesota Counties: Past, Present and Future. This 3-article dissertation addresses the large public land base in the Arrowhead Region of Northern Minnesota. One fourth of all lands in the state are public lands, with the overwhelming majority located in the Arrowhead Region. These counties have anywhere from 30% to 92% public lands. The region relies heavily on a natural resource economy. Methodology for research includes secondary data analysis from several preexisting research projects and studies. Data was acquired from state auditor government costs of maintaining and managing public lands. Data was also collected …

The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll

All Faculty Scholarship

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …

The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll

All Faculty Scholarship

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …

Visions Of The Future In Budgetary Discourse, Ewan Macdonald, Brendan O'Rourke, John Hogan

Conference papers

Whilst there is ample precedent to argue against the common-sense notion that the ideological leanings of political parties are congruent with their implementation of fiscal policy (Boix, 2000; Garrett & Lange, 1991; Hibbs, 1977; Liargovas & Manolas, 2007), there is a relative dearth of research on the role of discourse in shaping fiscal policy with one notable exception by Maatsch (2014). With this in mind, we approach the issue of examining fiscal policy through a fixed, contested and subverted within particular texts” (Howarth, 2005, p. 341). This paper examines how the future is constructed in Irish budget speeches delivered between …

Marginal Rates Under The Tcja, Reed Shuldiner

All Faculty Scholarship

In this report, Shuldiner argues that although the Tax Cuts and Jobs Act appears to offer an across-the board reduction in individual marginal tax rates augmented by an additional 20 percent reduction in rates on unincorporated business income, the situation is significantly more complex.

Trusting Harvard: The Cost Of Unprincipled Investing (2014), Marcy Murninghan, Robert A.G. Monks

New England Journal of Public Policy

This article provides a framework for answering two questions: How can Harvard fulfill its fiduciary obligation as an investor in ways that advance its beliefs, values, and commitments? How can Harvard take the lead in creating a curriculum for students, professionals, and the general public about the civic moral obligations of wealth? While aimed at Harvard, the issues covered are relevant to other universities and tax-exempt institutional investors, because they have a special duty to advance the public interest. Commissioned and co-authored by the noted corporate governance and responsible ownership guru Robert A. G. Monks, it calls on Harvard to …

Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason

All Faculty Scholarship

In this article, we respond to Professor Zelinsky’s criticism of our arguments regarding the constitutionality of New York’s tax residence rule. We argue that the Supreme Court’s decision in Wynne requires reconsideration of the New York Court of Appeal’s decision in Tamagni.

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …

On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll

All Faculty Scholarship

The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income taxes.

Tackling The Urban Informal Economy: Some Lessons From A Study Of Europe’S Urban Population, Colin C. Williams, Ioana Horodnic

Colin C Williams

Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams

Colin C Williams

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

Georgia Journal of International & Comparative Law

No abstract provided.

How To Strike The Wealth Balance, Shaomin Li, Seung Ho Park

Management Faculty Publications

The underlying attitude towards wealth within a country can have a big impact on a company's decision to invest there. Shaomin Li and Seung Ho Park look at ways in which 'wealth tolerance' can be measured.

Revenue, U.S. Government, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Provides a historical overview of U.S. Government revenue receipts and spending during the early years of national history. Presents revenue generation statistics, information on revenue sources, and information on domestic and international political and economic factors affecting government revenue receipts.

Cheating On Their Taxes: When Are Tax Limitations Effective At Limiting State Taxes, Expenditures, And Budgets?, Colin H. Mccubbins, Mathew D. Mccubbins

Faculty Scholarship

No abstract provided.

Tackling Undeclared Work In Croatia, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

The Shadow Economy, Colin C. Williams, Friedrich Schneider

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Turkey, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Croatia And Four Eu Candidate Countries, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.