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Articles 1 - 27 of 27
Full-Text Articles in Business
Testing The Influence Of Different Sector’S Contribution To The State Domestic Product Of North Eastern States Of India, Aviral Kumar Tiwari Mr., Sankharaj Roy
Testing The Influence Of Different Sector’S Contribution To The State Domestic Product Of North Eastern States Of India, Aviral Kumar Tiwari Mr., Sankharaj Roy
Aviral Kumar Tiwari
Northeastern region of India is basically a developing region contributing 2.54% of the country’s GDP. The factors that comprises of the state gross domestic product (SGDP) are agricultural, allied activities, manufacturing, industry and services. The basic objective of the paper is to find out the sector that had been significantly contributing to the state domestic products of the eight northeastern states for the period 1999-2007. For analyzing panel data, regression method was chosen. We found that impact of agriculture, industry, service and transport is positive and significant whereas impact of manufacturing is mildly significant.
Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold
Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold
Hugh J. Ault
This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a …
Corporate Integration, Tax Treaties, And The Division Of The International Tax Base: Principles And Practices., Hugh J. Ault
Corporate Integration, Tax Treaties, And The Division Of The International Tax Base: Principles And Practices., Hugh J. Ault
Hugh J. Ault
In this Article, Professor Ault begins with an examination of the evolution of treaty principles for the allocation of and restrictions on international taxing jurisdiction. He then focuses on how economically based principles dealing with the taxation of international income affect treaty policy and presents the basic structural provisions involving the taxation of foreign income and foreign investors that emerge from domestically enacted or proposed integration systems. The technical aspects of the actual treaty practices that have been implemented with respect to integration systems are then related to the theoretical discussion. Professor Ault concludes with an examination of the implications …
Energy Consumption, Co2 Emissions And Economic Growth: A Revisit Of The Evidence From India, Aviral Kumar Tiwari Mr.
Energy Consumption, Co2 Emissions And Economic Growth: A Revisit Of The Evidence From India, Aviral Kumar Tiwari Mr.
Aviral Kumar Tiwari
We examined the causality in both static and dynamic framework between energy consumption, CO2 emissions and economic growth in India using Granger approach in VAR framework. We found from the VAR analysis that energy consumption, capital and population Granger-cause economic growth not the vice versa. IRFs and VDs analysis results indicate that CO2 emissions has positive impact on energy use and capital but negative impact on population and GDP. Energy consumption has positive impact on CO2 emissions and GDP but its impact is negative on capital and population. This implies that, in the framework of production function, capital and population/labour …
Market Reforms In Energy Sector: Evidence From A Panel Data Based Cointegration Analysis Of Brics Countries, Aviral Kumar Tiwari Mr., Bharti Pandey Dr., A P. Tiwari Dr.
Market Reforms In Energy Sector: Evidence From A Panel Data Based Cointegration Analysis Of Brics Countries, Aviral Kumar Tiwari Mr., Bharti Pandey Dr., A P. Tiwari Dr.
Aviral Kumar Tiwari
The present study tested cointegration property of income, primary energy consumption and co2 emissions among the BRICS (Brazil, Russian Federation, India, China and South Korea) countries. We used battery of unit root and cointegration test to achieve our objective and employed period is 1985-2009. We find consistently that all variables are nonstationary in the level from whereas stationary in the first difference form. However, results of cointegration are found to be sensitive with the inclusion of lag structure in the data set not the specification used. Nevertheless, we can conclude that there are evidence of two cointegrating equations in our …
Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell
Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell
Claudia J. Dold
Interest in integrative health care is a growing area of health practice, combining conventional medical treatments with safe and effective complementary and alternative medicine. These modalities relate to both improving physical and psychological well-being, and enhancing conventional talk therapy. In an interdisciplinary collaboration, teaching and library faculty have created a series of sixteen on-line video interviews that introduce practitioner-relevant experiences to students as supplemental course material. These videos are available through the department web-pages to students in other related disciplines as well, including Social Work, Counselor Education, Psychology, and the Colleges of Public Health, Nursing, and Medicine. The video series …
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Annette M. Nellen
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
The Impact Of Tax Fairness And Demograpgic Factors On Tax Compliance In Nigeria : Http:// Lintax.Uum.Edu.My.8080/Elmu.Index.Jsp?Modeul: 12/10/2011, Mustapha Bojuwon Ph.D Candidate
The Impact Of Tax Fairness And Demograpgic Factors On Tax Compliance In Nigeria : Http:// Lintax.Uum.Edu.My.8080/Elmu.Index.Jsp?Modeul: 12/10/2011, Mustapha Bojuwon Ph.D Candidate
Bojuwon Mustapha Ph.D
No abstract provided.
The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti
The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti
James R. Repetti
The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted are of questionable effectiveness because they fail to address the complexities of stockholder-management relations in attempting to motivate management to act in the best interests of stockholders. The article proposes that rather than Congress attempting to identify the best way that it can use the tax system to motivate management, Congress should eliminate tax provisions which subsidize management's inefficiencies in order to encourage stockholders, themselves, …
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring
Diane M. Ring
What should international tax scholars be doing? Over the past two decades, international tax has grown both as a practice area and as a field of study. Scholars have begun devoting significant attention to the development, design, and implementation of international tax law. This activity is accompanied by a reflection on the scholarship and its goals, method and content. A review of modern international tax scholarship reveals that as the field has matured, international tax scholars have increasingly turned to other disciplines, especially social sciences, to draw upon their insights, ideas, and research to improve understanding of international tax policy. …
Democracy, Sovereignty And Tax Competition: The Role Of Tax Sovereignty In Shaping Tax Cooperation, Diane M. Ring
Democracy, Sovereignty And Tax Competition: The Role Of Tax Sovereignty In Shaping Tax Cooperation, Diane M. Ring
Diane M. Ring
This paper considers the question of how sovereignty shapes arguments over the merits of tax competition and how sovereignty influences the design of responses to tax competition. Part I provides a basic overview of sovereignty concepts, in particular their relevance to a nation-state desirous of control over tax policy. Part II defines tax competition, identifies the different kinds of states involved, reviews the emergence of the OECD project to limit harmful tax competition, and traces the EU experience with tax competition. Part III explores the normative grounds for challenging tax competition and the role of sovereignty in shaping and limiting …
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Bruno L. Costantini García
Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades
La Jurisprudencia En México, Bruno L. Costantini García
La Jurisprudencia En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Bruno L. Costantini García
Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.
Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main
Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main
Robert S. Main
Many economics texts introduce their analysis of negative externalities by examining a tax on the output of polluting firms, sometimes called a "simple Pigovian tax," often pointing out that taxing pollution directly is superior to taxing output and proceeding to discuss an emission tee as an alternative. They do not show how and why an emission fee is more efficient than an output tax. This note presents a numerical example allowing comparison of the welfare effects of the two approaches, as well as showing why simply reducing the pollution intensity of polluters' output would be inferior to an emission fee.
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. Cook, E. Gershman, J. Hagy, J. Horn, D. Moore, K. Rubin
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. Cook, E. Gershman, J. Hagy, J. Horn, D. Moore, K. Rubin
Annette M. Nellen
The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …
Potential Tax Law Changes And Income Property Values, William Terando, Marvin Bouillon
Potential Tax Law Changes And Income Property Values, William Terando, Marvin Bouillon
William D. Terando
The authors examine the effect on income property values if current tax rates increase or the proposal to broaden the individual income base and lower individual income tax rates is enacted.
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
Daniel S. Goldberg
No abstract provided.
Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly
Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly
Adjunct Professor Stephen J Kelly
As a response to the junk debt-inspired global economic crisis, governments, with supra-national organizational approval, have appropriated billions of taxpayers dollars for bailouts, have set up special funds and underwritten depositors savings in the desperate hope of alleviating the threat of rapid, economic decline and systemic destruction of value. Whether these governments have a democratic mandate for such unprecedented action is debatable. More importantly, though, is whether such decisions amount to good re-regulatory policy. First, it is known that some of the bailout money to large corporations has been squandered by oligarchic recipients and appropriated by them in their own …
Sit Down And Count The Cost: A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin M. Leff
Sit Down And Count The Cost: A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin M. Leff
Benjamin Leff
Abstract:
Section 501(c)(3) of the Internal Revenue Code prohibits charities from intervening in a political campaign for or against a candidate for public office. The IRS currently interprets the campaign-intervention ban to absolutely prevent charities from communicating their views on candidates, even if such communications are completely financed by non-501(c)(3) affiliates.
This article argues that the current IRS enforcement paradigm is unconstitutional because it exceeds the government interest in preventing tax-deductible donations to be used for campaign-intervention. A constitutional interpretation exists under the current statutory framework, but it would require the IRS to shift its focus exclusively to campaign-intervention-related expenditures. …
Firm Incorporation Outside The U.S.: No Exodus Yet, Eric J. Allen, Susan C. Morse
Firm Incorporation Outside The U.S.: No Exodus Yet, Eric J. Allen, Susan C. Morse
Susan Cleary Morse
As one tax director told the Senate Finance Committee in 1999, the U.S. tax rules for multinationals with a U.S.-incorporated parent are onerous enough that even a U.S.-based company like Intel might sensibly choose to incorporate its parent outside the U.S, presumably in a tax haven jurisdiction. Is the recent positive trend in the proportion of U.S.-listed initial public offering firms incorporating outside the U.S. enough evidence to suggest that corporations are heeding the substance of that tax director’s advice? Our results indicate that it is not.
Only 210 firms, or about 7.2% of our sample of 2,911 firms that …
Beyond Competing Theories Of The Hidden Economy, Colin C. Williams
Beyond Competing Theories Of The Hidden Economy, Colin C. Williams
Colin C Williams
Purpose – This paper aims to evaluate critically the validity of rival theorisations of the hidden economy that variously read this sphere as a leftover from a previous era, a by-product of a new emergent form of capitalism, a complement to formal employment or an alternative to the formal economy. Until now, the common tendency among economic theorists has been to either universally privilege one theorisation over others, or to represent each theory as valid in different places. Design/methodology/approach – To evaluate their validity to the city of Moscow, a survey is reported involving 313 face-to-face interviews with inhabitants conducted …
Evaluating The Nature Of The Relationship Between Informal Entrepreneurship And The Formal Economy In Rural Communities, Colin C. Williams
Evaluating The Nature Of The Relationship Between Informal Entrepreneurship And The Formal Economy In Rural Communities, Colin C. Williams
Colin C Williams
This paper evaluates critically the different theorizations of the nature of the relationship between informal entrepreneurship and the formal economy, which variously depict informal entrepreneurship as a leftover from a previous era, a survival practice for those excluded from the formal economy, and a complement or an alternative to participation in the formal economy. Reporting evidence from 350 face-to-face interviews in English rural communities, no single theorization is found to be universally applicable. Instead, all are shown to be valid in relation to different forms of informal entrepreneurship, and only by combining them is it feasible to achieve a finer-grained, …
The Illusion Of Capitalism In Contemporary Sub-Saharan Africa: A Case Study Of The Gambia, Colin C. Williams
The Illusion Of Capitalism In Contemporary Sub-Saharan Africa: A Case Study Of The Gambia, Colin C. Williams
Colin C Williams
Purpose – This paper aims to evaluate critically the meta-narrative that there is no alternative to capitalism. Building upon an emerging body of post-structuralist thought that has begun deconstructing this discourse in relation to western economies and post-Soviet societies, this paper further extends this critique to Sub-Saharan Africa by investigating the degree to which people in the Gambia rely on the capitalist market economy for their livelihood. Reporting the results of 80 household face-to-face interviews (involving over 500 people), the finding is that only a small minority of households in contemporary Gambian society rely on the formal market economy alone …
Rethinking The Nature Of Community Economies: Some Lessons From Post-Soviet Ukraine, Colin C. Williams
Rethinking The Nature Of Community Economies: Some Lessons From Post-Soviet Ukraine, Colin C. Williams
Colin C Williams
This paper contributes to a small but growing body of thought that has questioned the hegemony of capitalism by revealing the persistence of multifarious economic practices in everyday community economies. To further advance this school of thought, first, a conceptual framework is developed to map the diverse economic practices used by communities and second, this is applied through a survey of 600 households in Ukraine. The outcome is to reveal that just as multifarious economic practices prevailed under state socialism, the same applies in societies in transition to capitalism, suggesting that there are alternative futures for community economies beyond market …
Women Entrepreneurs In The Indian Informal Sector, Colin C. Williams
Women Entrepreneurs In The Indian Informal Sector, Colin C. Williams
Colin C Williams
Purpose – Studies on women entrepreneurs either view women through a structuralist lens, as marginalised populations engaged in low-quality work, or through a neo-liberal lens, as engaged in relatively higher quality endeavour more as a rational choice. The aim of this paper is to evaluate critically these explanations in relation to women entrepreneurs in the informal sector in India. Design/methodology/approach – To evaluate the contrasting explanations of structuralist and new liberal approaches, questionnaire surveys were conducted in two phases, namely 2007 and 2010, over a period of several months. The sample design was stratified random and the sample was taken …