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State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna
State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna
MPA/MPP/MPFM Capstone Projects
In the past few decades state corporate income tax policy and coordination/harmonization of corporate income taxes have been regularly discussed in the tax policy literature. The reason for this level of attention is that capital is assumed to be highly mobile across nations or unions with multiple jurisdictions with differential corporate tax rates (Bucovetsky, 1991; Cnossen, 2003; Frey & Eichenberger, 1996; Gordon, 1983; Isard, 1990; Keen & Marchand, 1997). Further, much of the literature focuses on states’ “race to the bottom” in terms of corporate income taxation or incentives to base capital in their jurisdictions, and the tendency for this …
Property Tax Revenue Decline In The State Of California And The Implications: An Examination Of Selected Local Governments In The State Of California, Ryan M. Mauldin
Property Tax Revenue Decline In The State Of California And The Implications: An Examination Of Selected Local Governments In The State Of California, Ryan M. Mauldin
MPA/MPP/MPFM Capstone Projects
The Center for Responsible Lending projects California local governments to experience a $107 billion dollar decrease in home values and taxable property rolls as a result of subprime mortgage related foreclosures [Lending, 2008]. Due to Proposition 13, property taxes do not account for a substantial portion of local government revenue. They do, however, constitute 53% of statewide K-14 funding, as stipulated by Proposition 98 (Education Revenue Augmentation Fund or ERAF). As a result of ERAF, local governments (defined as counties, cities, schools, and special districts) receive less money through a complex fund shifting process that offsets statewide general fund spending. …
Benchmarking The Board-Executive Director Relationship Of The Fayette Foundation, Jodie Butler Markey
Benchmarking The Board-Executive Director Relationship Of The Fayette Foundation, Jodie Butler Markey
MPA/MPP/MPFM Capstone Projects
The Fayette Foundation is a young, nonprofit organization in Lexington. Although it has only been incorporated for four years, it has already raised over one million dollars to fulfill the organization’s mission. The executive director has been with the organization for two years and believes that a strong relationship with the board is important for the success of the organization. As a result, the executive director would like to find out how to maximize the effectiveness of the board-executive director relationship.
The research question asks what makes an effective board-executive director relationship, as well as which elements of the organization …