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Articles 1 - 3 of 3
Full-Text Articles in Law
Reforming International Investment Law To Advance Tax Justice, Madeleine Songy
Reforming International Investment Law To Advance Tax Justice, Madeleine Songy
Columbia Center on Sustainable Investment
Reforming International Investment Law to Advance Tax Justice" highlights the detrimental impact of current international investment treaties on tax justice and sustainable development objectives. It argues that Investor-State Dispute Settlement (ISDS) mechanisms often impede states' ability to implement effective tax policies by allowing foreign investors to challenge tax measures. The brief recommends a comprehensive reform of international investment law to ensure that investment treaties support rather than undermine tax justice. This can include eliminating ISDS provisions, drafting new treaties that safeguard the sovereign right of states to regulate taxation, and facilitating cooperation among states to reform tax systems at national, …
The Effects Of High And Low Corporate Income Tax: Comparing And Contrasting, Catherine Petit
The Effects Of High And Low Corporate Income Tax: Comparing And Contrasting, Catherine Petit
University Honors College
As the first federal tax was created in 1861 leading to the corporate tax rate being put in place, it is important to understand where the corporate income tax comes from and how it is used within corporations is a common matter that Americans may have now analyzed closely. From how the government spends the additional revenue after the corporate income tax is paid to how large corporations prepare for the upcoming financial period. This is a topic that is used in one's everyday life. This paper will analyze what the government does with the extra revenue when the corporate …
Keep Charitable Oversight In The Irs, Philip Hackney
Keep Charitable Oversight In The Irs, Philip Hackney
Articles
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …