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Social and Behavioral Sciences Commons™
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Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
Sustainability In The Curriculum And Teaching Of Economics: Transforming Introductory Macroeconomics, Madhavi Venkatesan
Sustainability In The Curriculum And Teaching Of Economics: Transforming Introductory Macroeconomics, Madhavi Venkatesan
Economics Faculty Publications
Present models of economic growth primarily focus on the role of expenditures as captured in the commonly cited economic indicator, gross domestic product (GDP), where GDP is defined as the sum of final goods and services sold within a country’s natural borders. Noting that a country’s expenditures are referred to as “aggregate expenditures” and that the majority of spending is specific to consumption or consumer spending, especially in the United States where this spending category is nearly two-thirds of annual GDP (other expenditure categories for GDP include investment spending, government spending and foreign spending as proxied by net exports), there …
Does Heterogeneity In Transfer Pricing Regulation Affect Foreign Direct Investment?, Quoc Hung Tran
Does Heterogeneity In Transfer Pricing Regulation Affect Foreign Direct Investment?, Quoc Hung Tran
Economics Faculty Publications
Does multinational firm take advantage of arbitrage opportunities when heterogeneity in transfer pricing regulations exist between home and host country? Using data on U.S. based multinational firms’ reinvestment earnings abroad as a proxy for FDI activity, provided by the BEA Survey of U.S. Direct Investment Abroad and the Balance of Payments Survey, we analyze the effect of transfer pricing regulation of multination firm FDI’s decision. The analysis results provide no empirical evidence that differences in transfer pricing regulation between home and host country affect FDI activity by U.S. based multinational firms. Host country’s specific characteristics such as market size, distant …
Encouraging Filing: Tax Credits And Social Safety Nets, James Alm, Todd Cherry, Michael Mckee, Michael L. Jones
Encouraging Filing: Tax Credits And Social Safety Nets, James Alm, Todd Cherry, Michael Mckee, Michael L. Jones
Economics Faculty Publications
No abstract provided.
Taxpayer Services And Tax Compliance, James Alm, Michael L. Jones, Michael Mckee
Taxpayer Services And Tax Compliance, James Alm, Michael L. Jones, Michael Mckee
Economics Faculty Publications
An important trend in tax administration policies in recent years is the recognition that the traditional “enforcement” paradigm of tax administration, in which taxpayers are viewed and treated as potential criminals and the emphasis is exclusively on repression of illegal behavior through frequent audits and stiff penalties, is incomplete. A revised “service” paradigm recognizes the role of enforcement, but also emphasizes the role of the tax administration as a facilitator and a provider of services to taxpayer-citizens (Alm and Martinez-Vazquez, 2003). Indeed, many recent tax administration reforms around the world have also embraced this alternative paradigm with some success. However, …