Taxation Commons^™

Support New Business To Solve Old Problems With Kentucky’S Keystone Waste From Bourbon & Brewing, Samuel C. Kessler

Commonwealth Policy Papers

Provided here is a policy solution from the backside of Kentucky bourbon and brewing to upcycle Kentucky’s “keystone” wastes and grow businesses in the process. Potential effects range from removing the bottleneck on bourbon production and producing GHG-friendly biogas to lowering the price of milk.This full whitepaper brief provides an incentive model for keystone wastes which have a provider and a use. It is equally applicable for policymakers or advocates wishing to place a policy incentive behind waste-to-product upcycling, businesses involved with methane sequestration & renewable biogas energy, and shifting regulatory and penalizing models of pollution into incentive model for …

The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow

All Faculty Scholarship

In this report, Shakow explains how a decentralized autonomous organization functions and interacts with the U.S. tax system and presents the many tax issues that these structures raise. The possibility of using smart contracts to allow an entity to operate totally autonomously on a blockchain platform seems attractive. However, little thought has been given to how such an entity can comply with the requirements of a tax system. The DAO, the first major attempt to create such an organization, failed because of a programming error. If successful examples proliferate in the future, tax authorities will face significant problems in getting …

The Taxation Of Cloud Computing And Digital Content, David Shakow

All Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions. …

Gas Turbine, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma designed ultra modern and high efficiency turbines which can use gas, steam or fuels as feed to produce electricity or mechanical work for wide range of usages and applications in industries or at work sites. Varma turbine engines can be used in all types of vehicles. These turbines can also be used in aircraft, ships, battle tanks, dredgers, mining equipment, earth moving machines etc, Salient features of Varma Turbines. 1. Varma turbines are simple in design, easy to manufacture, easy to operate and maintain. 2. Varma turbines are less expensive. 3. Varma turbines have a great power to weight …

The Evidence For A Nascent Biotechnology Cluster In Cork, John W. Hobbs

Theses

Over the past 30 years, encouraged by Ireland’s low rate of corporation tax (currently 12.5 %), and active promotion of FDI by the IDA, foreign owned pharmaceutical plants have set up and multiplied in the Cork area. To Ireland’s advantages of a low tax rate, an English speaking population, a pro-business environment and membership of EU, Cork offered the added attractions of a deepwater port and large natural harbour, good freight connections, an international airport, an educated workforce and excellent sporting and leisure facilities for sailing, golf, etc. (Pfizer, Eli Lilly, Novartis, GlaxoSmithKline, Johnson & Johnson and Schering Plough have …

Model State Land Use Legislation For New England, New England Environmental Finance Center, Muskie School Of Public Service

Legislation

Sprawl is neither the ordained nor the inevitable outcome upon the New England landscape. A coordinated response to sprawl by the public and private sectors is possible, and could dramatically improve land use patterns and reduce the cost of local government. For the New England states, such a response would include, among other elements, legislation to eliminate existing gaps in the land use laws of each state – gaps that presently encourage or sanction sprawling development. It would also include incentives for municipalities to think beyond their borders and to act with greater efficiency and effect. It is the purpose …

Guiding Growth: A Survey Of Tax Incentives, New England Environmental Finance Center, Muskie School Of Public Service

Legislation

Current development patterns and increased tax pressures in local municipalities combine to harm both Maine’s natural resources and its quality of life. Previous initiatives such as the implementation of zoning laws did not fully result in the desired outcomes. Zoning laws were often too flexible and often did not resist market and political pressures to change zoning regulations to allow development with possible economic growth. A sound taxation system or fee structure may be the solution to slow down development in natural areas and direct it towards areas appropriate for growth.

To protect Maine’s natural resources more successfully from future …