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Articles 1 - 4 of 4
Full-Text Articles in Law
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
All Faculty Scholarship
Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as the choice between residence- and source-based taxation and the level of tax rates, and to understand the impact various provisions in the U.S. Internal Revenue Code are likely to have on the competitiveness of U.S.-based corporations and MNCs.
Sovereignty, Accountability, And The Wealth Fund Governance Conundrum, Anna Gelpern
Sovereignty, Accountability, And The Wealth Fund Governance Conundrum, Anna Gelpern
Georgetown Law Faculty Publications and Other Works
Sovereign wealth funds – state-controlled transnational portfolio investment vehicles – began as an externally imposed category in search of a definition. SWFs from different countries had little in common and no particular desire to collaborate. But SWFs as a group implicated the triple challenge of securing cooperation between deficit and surplus states, designing a legal framework for global capital flows, and integrating state actors in the transnational marketplace. This Article describes how an apparently artificial grouping of investors, made salient by the historical and political circumstances of their host states in the mid-2000s, became a vehicle for addressing some of …
Economic Development At The Cost Of Human Rights: China Nonferrous Metal Industry In Zambia, Brian Chama
Economic Development At The Cost Of Human Rights: China Nonferrous Metal Industry In Zambia, Brian Chama
Publications and Scholarship
The international human rights system is primarily based on the relationship between the state and its citizens. The overarching question is where the responsibility for human rights does and should lie in a world where the movement of human beings, goods, and capital are increasingly transnational in scope. The amount of responsibility that powerful actors like international corporations should have for protecting human rights is unclear. How this responsibility should be understood in relation to the responsibility of the state to protect its own people from human rights violations and also pursue strategies to hold international corporations accountable is also …
The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll
The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll
All Faculty Scholarship
Hit hard by the financial crisis and recession, U.S. auto producers are seeking a massive bailout from the U.S. Congress. Many reasons are given for the U.S. auto industry’s lack of competitiveness including the U.S. corporate income tax. Although it is regularly asserted that there is a direct connection between the corporate income tax and competitiveness, what that connection is has not been carefully spelled out. In this essay, I describe how the corporate income tax directly harms the competitiveness of U.S. industries. I show that the mechanism differs depending upon whether the U.S. industry is defined as the global …