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Curbing Corporate Inversions: A Study Of National And International Efforts To Establish Corporate Tax Equity, Scott Novak Dec 2014

Curbing Corporate Inversions: A Study Of National And International Efforts To Establish Corporate Tax Equity, Scott Novak

Independent Study Project (ISP) Collection

In recent years, the number of U.S. companies trying to merge with a foreign company and thereby reincorporate themselves in countries with a lower corporate tax rate – a practice known as corporate inversion – has skyrocketed. The public outcry in 2014 against corporate inversions led the U.S. Treasury to release a series of new anti-inversion regulations, and more policy changes are in the process of being debated. At the same time as this national discussion on the harmful effects corporate inversions have on the U.S. tax base is progressing, the Organization for Economic Cooperation and Development (OECD) is in …


Nunca Se Olvide Del Frío Del Mármol De Las Escaleras: Una Mirada A La Recuperación Del Ex Centro Clandestino De Detención Y Tortura De Virrey Cevallos / One Never Forgets The Cold Of The Marble Stairs: A Look At The Recuperation Of Ex Clandestine Center For Detention And Torture Of Virrey Cevallos, Jamie Gagliano Dec 2014

Nunca Se Olvide Del Frío Del Mármol De Las Escaleras: Una Mirada A La Recuperación Del Ex Centro Clandestino De Detención Y Tortura De Virrey Cevallos / One Never Forgets The Cold Of The Marble Stairs: A Look At The Recuperation Of Ex Clandestine Center For Detention And Torture Of Virrey Cevallos, Jamie Gagliano

Independent Study Project (ISP) Collection

After the fall of a repressive government, there is often a discussion or an attempt to repair the damage done to society by the repressive regime. Argentina for the last thirty years has been facing this discussion. The last dictatorship, a totalitarian military dictatorship, in Argentina took place between 1976 and 1983. With the return of democracy at the end of 1983, the process of healing society began, albeit in a rather limited form due to fear of sparking the military into revolt once again. In the 1990s, the discussion was almost entirely swept under the rug by the Menem …


“Decentralization Dilemma In Indonesia: Does Decentralization Breed Corruption?”, Glenys Kirana Dec 2014

“Decentralization Dilemma In Indonesia: Does Decentralization Breed Corruption?”, Glenys Kirana

Independent Study Project (ISP) Collection

Given the pervasiveness of corruption, collusion and nepotism during Suharto’s rule (1967-1998), many people assume that the Reformasi era (1998-present) would introduce a new wave of liberal democratic values, which would consequently reduce corruption in Indonesia. This paper seeks to look at the changes in people’s socio-political incentives to corrupt given the changes in political and legal structure, analyzing it in the context of its contribution to Indonesia’s socio-economic development. Specifically, it centers on how decentralization has affected corruption in the regional districts, legislative, judiciary, and other civil society groups. It is the prominence of the corruption issue in the …