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Full-Text Articles in Law
Human Equity? Regulating The New Income Share Agreements, Diane M. Ring, Shu-Yi Oei
Human Equity? Regulating The New Income Share Agreements, Diane M. Ring, Shu-Yi Oei
Diane M. Ring
Transparency And Disclosure, Diane M. Ring
Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring
Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring
Diane M. Ring
Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy goals on a unilateral basis. The development of international tax policy is an interactive and dynamic process that involves a wide range of players, most of whom can be characterized as international organizations. Their roles, goals, tools and influence vary by organization and by issue, but their net impact on tax policy is undeniable. If we are to better understand how tax policy is formed, …
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring
Diane M. Ring
What should international tax scholars be doing? Over the past two decades, international tax has grown both as a practice area and as a field of study. Scholars have begun devoting significant attention to the development, design, and implementation of international tax law. This activity is accompanied by a reflection on the scholarship and its goals, method and content. A review of modern international tax scholarship reveals that as the field has matured, international tax scholars have increasingly turned to other disciplines, especially social sciences, to draw upon their insights, ideas, and research to improve understanding of international tax policy. …
Why Happiness?: A Commentary On Griffith's Progressive Taxation And Happiness, Diane M. Ring
Why Happiness?: A Commentary On Griffith's Progressive Taxation And Happiness, Diane M. Ring
Diane M. Ring
This Commentary examines three issues raised in Professor Thomas D. Griffith's Article on the connection between progressive taxation and subjective well-being, focusing on the selection of happiness as the measure of the gains of redistribution, the ability to measure happiness or subjective well-being, and the implications of using happiness analysis in determining tax policy. After arguing that the progressive taxation debate would benefit from further exploration of why happiness is the appropriate measure of success, this Commentary raises concerns about relying on self-reporting of subjective well-being and how happiness studies should be interpreted and can be improved. Finally, this Commentary …
Prospects For A Multilateral Tax Treaty, Diane M. Ring
Prospects For A Multilateral Tax Treaty, Diane M. Ring
Diane M. Ring
No abstract provided.
Commentary: Exploring The Challenges Of Electronic Commerce Taxation Through The Experience Of Financial Instruments, Diane M. Ring
Commentary: Exploring The Challenges Of Electronic Commerce Taxation Through The Experience Of Financial Instruments, Diane M. Ring
Diane M. Ring
No abstract provided.
Commentary: Fixing Realization Accounting: Symmetry, Consistency And Correctness In The Taxation Of Financial Instruments, Diane M. Ring
Commentary: Fixing Realization Accounting: Symmetry, Consistency And Correctness In The Taxation Of Financial Instruments, Diane M. Ring
Diane M. Ring
No abstract provided.