Law Commons^™

How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman

Accounting Undergraduate Honors Theses

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant overhaul of the United States tax system, promising to stimulate economic growth and enhance the competitiveness of American businesses. Amidst its broad-reaching reforms, the TCJA introduced several provisions directly impacting small businesses, aiming to alleviate their tax burdens and foster entrepreneurial activity. This thesis endeavors to evaluate the multifaceted effects of the TCJA on small businesses, examining its implications for their financial performance, investment behavior, and overall economic contribution.

Preliminary findings suggest that the TCJA has produced a generally positive result for small businesses. On one hand, reduced …

The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry

Finance Undergraduate Honors Theses

A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.

What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker

Accounting Undergraduate Honors Theses

Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …

Historical Underpinnings And Consequent Effects Of Labor Exploitation Of Mexican And Central Americans In The United States, Andrew Elkins

World Languages, Literatures and Cultures Undergraduate Honors Theses

The experience immigrants have today working and living in the southern United States is defined by systems that have developed out of lingering racist attitudes and reactions toward these individuals. The flow of people across the U.S.-Mexico border has a long history, and it is characterized by patterns that have continued from early guest worker programs to the present-day flow of migrants, both legal and undocumented. Also continually present is the racialization of these migrants, which has often forced them to work and live as marginalized members of American society. This project will explore the establishment of Mexican American citizen …

A Commentary On Litigation Involving Uber Technologies, Inc., Catherine Hagemeier

Economics Undergraduate Honors Theses

Uber Technologies, Inc. is a peer-to-peer ridesharing, food delivery, and transportation network managed in San Francisco, California. Travis Kalanick and Garrett Camp developed the idea for the ridesharing app in 2008, after experiencing difficulty hailing a cab. They originally designed the app to be used in major metropolitan areas, but the business inevitably took off; it now operates in 633 cities worldwide. In 2017, Uber claimed that the company earned roughly $7.5 billion in revenue, employed more than 12,000 “independent drivers,” and connected over one billion people (“Finding the Way”). Though widely successful and heralded as a major influencer in …

Tax Increment Financing: A Tool For Growth In Grapevine, Texas, Nathaniel C. Chadwick

Political Science Undergraduate Honors Theses

Tax Increment Financing (TIF) has become an increasingly popular tool for economic development used by state and local governments. The legislation enabling TIF and its consequences vary greatly between states, causing some controversy. Through a case study based in the City of Grapevine, Texas, this research analyzes factors influencing TIF districts and their effectiveness in achieving their respective goals.