Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
Imported Capital Dependency As An Economic Development Strategy: The Failure Of Distortionary Tax Policies In Puerto Rico, Joseph Pelzman
Imported Capital Dependency As An Economic Development Strategy: The Failure Of Distortionary Tax Policies In Puerto Rico, Joseph Pelzman
Joseph Pelzman
The use of tax holidays and other financial incentives designed to attract foreign investment is an old development strategy which like a magic pill has substantial negative side effects. There are many factors that influence the flow of investment across borders. An increase in the rate of return as exemplified by a deferral of taxes is but one factor among many including, but not limited to, the quality of host location infrastructure, the human capital of the participating labor force, the state of health care provision, the state of telecommunication coverage, etc., that enter a multinational’s decision tree and determine …
Stakes And Risks In Economic Sanctions, Joseph Pelzman, Tom Bayard, Jorge Perez-Lopez
Stakes And Risks In Economic Sanctions, Joseph Pelzman, Tom Bayard, Jorge Perez-Lopez
Joseph Pelzman
No abstract provided.
The Benefits And Costs Of The Deferral Of U.S. Taxes On Retained Earnings Of Controlled Foreign Corporations, Joseph Pelzman, Don Rousslang
The Benefits And Costs Of The Deferral Of U.S. Taxes On Retained Earnings Of Controlled Foreign Corporations, Joseph Pelzman, Don Rousslang
Joseph Pelzman
No abstract provided.
A Note On Uncertain Lifetimes: A Comment, Joseph Pelzman, Don Rousslang
A Note On Uncertain Lifetimes: A Comment, Joseph Pelzman, Don Rousslang
Joseph Pelzman
No abstract provided.