Business Commons^™

Minister Housing Allowance Presents New Challenges And Opportunities, Paul G. Schloemer, Ryan Wilson

Business Administration Faculty Publications

For over 50 years, ministers have enjoyed the benefits of tax-free housing. IRC section 107 permits qualified ministers to exclude housing-related compensation from gross income to the extent it relates to service performed in their ministry.

Tax Reform: What Are The Options?, James Simeone, Ruth Ann Friedberg, Diego Mendez-Carbajo

Roundtables

This roundtable used the claim-objection-rejoinder format to address the strengths and weaknesses of tax policy reforms brought before the public in 2005. Using a liberal arts format, the discussion aimed to help citizens understand the principles, values and tradeoffs at stake in the tax policy debate.

"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward

Books/Book Chapters

The difficulties of developing and executing a sustainable development program in Small Island Economies (SIEs) are well documented. Comparatively small domestic markets, remote export markets, a dearth of natural and human resources, susceptibility to environmental change and natural disasters, plus limitations on the state’s capacity to govern economic activity have narrowed the range of feasible development strategies resulting in a reliance on sectors vulnerable to the vicissitudes of the global economy.

Stormwater Utility Fees: Considerations & Options For Interlocal Stormwater Working Group (Iswg), New England Environmental Finance Center

Economics and Finance

Stormwater utilities are a concept whose time seems to have arrived. Established by relatively few communities in the 1970s as a method of funding flood control measures, stormwater utilities now exist in over 400 municipalities and counties throughout the United States. During the next 10 years, their numbers are expected to swell dramatically – by one estimate to over 2,000 by the year 2014.

The reasons for this growth are multifold. Federal stormwater regulations passed in the 1980s (Phase I of the National Pollutant Discharge Elimination System Program, or NPDES), motivated many larger communities to seek alternative funding sources and …

Land Value Taxation: Persuasive Theory But Practically Difficult, Tom Dunne

Articles

While the theoretical case for Land Value Taxation is regarded as being very persuasive, most people looking closely at the idea form the view that the practical difficulties of introducing it into an established modern economy are compelling. Nevertheless, in Europe and America the ideas put forward by George continue to influence many people discussing issues around land use planning, urban development and methods of funding infrastructure and local government.

The Internal Revenue Service’S Proposed Phased Retirement Regulations: Summary Of Comments, Workplace Flexibility 2010, Georgetown University Law Center

Charts and Summaries of State, U.S., and Foreign Laws and Regulations

No abstract provided.

Incorporating Tax Reform Into Tax Courses, Annette M. Nellen

Faculty Publications

No abstract provided.