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Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod 2010 University of North Carolina at Chapel Hill

Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod

New York University Public Law and Legal Theory Working Papers

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or enacted. These taxes’ justifications range from punishing those deemed to have caused or unduly profited from the crisis, to addressing the budgetary costs of the crisis, to better aligning banks’ and bank executives’ incentives in light of the broader social costs and benefits of their actions. Although there is a long-standing literature on corrective, or Pigouvian, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of financial institution are structurally different. This ...


The Privatization Of Development Assistance: Symposium Overview, Kevin E. Davis, Sarah Dadush 2010 New York University School of Law

The Privatization Of Development Assistance: Symposium Overview, Kevin E. Davis, Sarah Dadush

New York University Law and Economics Working Papers

This short essay describes the themes canvassed in a Symposium on the role that private actors play in providing financial assistance to developing countries. Many of the papers presented at the Symposium and described in the essay will be published in the NYU Journal of International Law & Politics.


Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod 2010 University of North Carolina at Chapel Hill

Taxation And The Financial Sector, Douglas A. Shackelford, Daniel N. Shaviro, Joel B. Slemrod

New York University Law and Economics Working Papers

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or enacted. These taxes’ justifications range from punishing those deemed to have caused or unduly profited from the crisis, to addressing the budgetary costs of the crisis, to better aligning banks’ and bank executives’ incentives in light of the broader social costs and benefits of their actions. Although there is a long-standing literature on corrective, or Pigouvian, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of financial institution are structurally different. This ...


Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville 2010 Boston College Law School

Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville

Boston College Law School Faculty Papers

No abstract provided.


Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez 2010 ITESM Campus Puebla

Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.


Carrot Or Stick?: The Balance Of Values In Qualified Intermediary Reform, Steven Nathaniel Zane 2010 Boston College Law School

Carrot Or Stick?: The Balance Of Values In Qualified Intermediary Reform, Steven Nathaniel Zane

Boston College International and Comparative Law Review

The qualified intermediary program allows foreign financial institutions to assume certain tax responsibilities ordinarily borne by U.S. withholding agents. The purpose of the program is to collect more foreign taxpayer information by creating a more direct link between the I.R.S. and recipients of foreign income payments. By accepting more responsibility, qualified intermediaries are provided numerous benefits that make business less costly. Nevertheless, the program has recently come under attack due to perceived abuse by wealthy U.S. citizens who use the system to evade income taxes. In response, the Obama Administration proposes numerous changes to the program ...


The Case Against Taxing Citizens, Reuven S. Avi-Yonah 2010 University of Michigan Law School

The Case Against Taxing Citizens, Reuven S. Avi-Yonah

Law & Economics Working Papers

The US is the only developed country to tax citizens living permanently overseas on their worldwide income. This rule was created at a time when the income tax applied only to the rich and when some of the rich moved overseas to avoid the draft. We do not have a draft any more, the income tax applies to the middle class, and many more US citizens live permanently overseas for non-tax reasons. In a globalized world, citizenship-based taxation is an anachronism which should be abandoned.


The Case Against Foreign Tax Credits, Daniel Shaviro 2010 NYU School of Law

The Case Against Foreign Tax Credits, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

In international tax policy debate, it is usually assumed that, if one chooses not to exempt residents’ foreign source income, the preferred system would offer foreign tax credits. This assumption is mistaken, given the bad incentives created by the credits’ marginal reimbursement rate (MRR) of 100 percent and the unpersuasiveness of common rationales for granting them, such as those based on aversion to “double taxation” or support for capital export neutrality. While taxing foreign source income at the full domestic rate with only deductions for foreign taxes would over-tax outbound investment, at least in principle creditability is dominated by a ...


The Case Against Foreign Tax Credits, Daniel Shaviro 2010 NYU School of Law

The Case Against Foreign Tax Credits, Daniel Shaviro

New York University Law and Economics Working Papers

In international tax policy debate, it is usually assumed that, if one chooses not to exempt residents’ foreign source income, the preferred system would offer foreign tax credits. This assumption is mistaken, given the bad incentives created by the credits’ marginal reimbursement rate (MRR) of 100 percent and the unpersuasiveness of common rationales for granting them, such as those based on aversion to “double taxation” or support for capital export neutrality. While taxing foreign source income at the full domestic rate with only deductions for foreign taxes would over-tax outbound investment, at least in principle creditability is dominated by a ...


Derecho De La Seguridad Social En México, Bruno L. Costantini García 2010 ITESM Campus Puebla

Derecho De La Seguridad Social En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

¿Qué es?

¿Cómo funciona?

¿Su aplicación?


Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring 2010 Boston College Law School

Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring

Boston College Law School Faculty Papers

Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy goals on a unilateral basis. The development of international tax policy is an interactive and dynamic process that involves a wide range of players, most of whom can be characterized as international organizations. Their roles, goals, tools and influence vary by organization and by issue, but their net impact on tax policy is undeniable. If we are to better understand how tax policy is formed ...


Business Tax In Nigeria: The Controversy Of Multiple Taxation, Humphrey Onyeukwu 2010 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

Business Tax In Nigeria: The Controversy Of Multiple Taxation, Humphrey Onyeukwu

Humphrey Onyeukwu

Doing business in Nigeria is ranked 125th in the world out of 183 economics by the latest ranking of the World Bank. A major parameter for this assessment is using the incidences of regulatory controls and taxation of business activity to determine the ease of doing business in Nigeria. The controversy of multiple taxations has become one of the constraints of businesses in Nigeria due to overlaps of the various tiers of government taxing rights on business entities.

Nigeria practices fiscal federalism in which the fiscal responsibility of government is based on a three-tiered tax structure divided between the federal ...


Who Is Afraid Of Nigeria's Petroleum Industry Bill?, Humphrey Onyeukwu 2010 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

Who Is Afraid Of Nigeria's Petroleum Industry Bill?, Humphrey Onyeukwu

Humphrey Onyeukwu

The Petroleum Industry Bill (PIB) has drawn different emotions from the stakeholders since it came into the public domain. The PIB proposes fundamental reforms of the Nigeria’s oil industry and is anchored on five major goals namely creation of new regulatory institutions, transformation of upstream contractual agreements, new fiscal regime, downstream sector deregulation, government participation in the industry and transparency in contractual agreements.

However, the scepticism shrouding the provisions of the bill is not helped with the recent media reports that oil companies are threatening to sue the federal government over the Bill’s purported retroactive agenda. The disclosure ...


The Deepwater Horizon Spillage And Lessons In Liability Claims For Nigeria, Humphrey Onyeukwu 2010 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

The Deepwater Horizon Spillage And Lessons In Liability Claims For Nigeria, Humphrey Onyeukwu

Humphrey Onyeukwu

The recent catastrophic Deepwater Horizon rig explosion and resultant spill, offshore Louisiana, USA awakened the world once again to the environmental hazards of oil explorations. Although the causal factor for the Deepwater Horizon spill is speculated, human error appears the consensus of experts who have tried reconstructing the events of that fateful day. The possible cause of the explosion will certainly be a controversial issue in a long time but the effects of the spillage on human, aquatics and environmental costs are very evident. There are several lingering questions from developments of the deepwater tragedy that set the tone for ...


The Nigerian Local Content Act: Is It The Game Changer?, Humphrey Onyeukwu 2010 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

The Nigerian Local Content Act: Is It The Game Changer?, Humphrey Onyeukwu

Humphrey Onyeukwu

The passage into law of the Nigerian Local Content Bill is one of the significant developments for domesticating the oil industry through local value additions. The bill received presidential assent on 22nd April 2010 and created a Law to provide for the development of indigenous content in the Nigerian Oil and Gas Industry. Previous acts of governments had made feeble policy attempts at developing a local content framework for the industry and the fanfare associated with the recent enactment into law of the Nigerian Local Content Bill is very understandable.

Nigeria is the world's eighth-biggest oil exporter and relies ...


Legal Processing Outsourcing: Is The Lack Of A Regulatory Framework One Of The Challenges Facing The Lpo Industry In India?, Mubashshir Sarshar 2010 National Law University, Delhi

Legal Processing Outsourcing: Is The Lack Of A Regulatory Framework One Of The Challenges Facing The Lpo Industry In India?, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar 2010 National Law University, Delhi

Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Amartya Sen's Theory Of Poverty, Mubashshir Sarshar 2010 National Law University, Delhi

Amartya Sen's Theory Of Poverty, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Professional Communication And Confidential Communication, Mubashshir Sarshar 2010 National Law University, Delhi

Professional Communication And Confidential Communication, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar 2010 National Law University, Delhi

Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


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