Tax Law Commons^™

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

The Shifting Scheme Of Athletic Fundraising: Investigating Private Giving Under The Tax Cuts And Jobs Act, Kirsten Nicole Brown

Graduate Theses, Dissertations, and Problem Reports

With a consistent decline in state funding to public higher education, institutions have become more reliant on private funding to institutional support. The shift in government policy through the introduction of the Tax Cuts and Jobs Act (TCJA) (2017) created financial uncertainty within athletic departments and university foundations. The TCJA eliminated the 80 percent tax deduction on season ticket donations and increased the standard deduction. With these policy changes, athletic development officers speculated a decline in donations in 2018 and beyond. Using quantitative methodology and a longitudinal approach, this study examined athletic donations from January 1, 2013 to July 31, …

American Patent Law: Liberal And Republican Theories Of Governance, Benjamin A. Fay

Honors Theses

This paper explores the history of American patent law in relation to classical liberalism and classical republicanism. In a basic sense liberalism emphasizes the importance of individuals, while republicanism underscores individual sacrifice for the good of the community. A patent creates a temporary monopoly privilege for an individual to encourage disclosure of his invention to the public. On the one hand, patent law exists to protect an individual's claim to his invention. On the other hand, patent law exists to facilitate the transfer of ideas into the common knowledge pool. In this way, a patent balances an individual's property right …

Royal Uncertainty: An In-Depth Analysis Of The Potential Affects Of Brexit On The U.K. Art Market, Ashley Solmer

MA Projects

The United Kingdom, most notably London, has been known on the international commerce scene as a pivotal trade center for many centuries acting as a stepping stone from Europe to the Western World. Even though the economic importance of London can be dated back to early times, the inherent popularity of its art market only began flourishing in the late eighteenth century, riding on the back of the already established, but restrictive, art epicenter in Paris. The rise and prominence of Paris’ art market from 17^th to 19^th century eventually came to an end at the heels of …

Corporate Inversions: Realigning Tax Incentives To Keep Corporations In The United States, Michael A. Gose

CMC Senior Theses

ABSTRACT

This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on corporate actions to circumvent these laws in order to reduce …