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Articles 1 - 7 of 7
Full-Text Articles in Taxation
Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke
Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke
Bullion
The Nigerian economy technically exited a recession since the second half of 2017 but the growth in GDP has remained weak and fragile. The concept of fiscal discipline can be viewed from three perspectives. The first is by public finance theorist, Richard Musgrave, Another view by John Mikesell (cited in Musgrave and Musgrave, 1989), The third usage by Axelrod extends the coverage of fiscal discipline to legislators. This paper examines why fiscal discipline is essential for Nigeria, experiences of peer countries and imperatives of fiscal discipline for sustaining economic growth
The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow
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 …
Marginal Rates Under The Tcja, Reed Shuldiner
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
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
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
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
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.