Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Autonomy (1)
- Ballot selfies (1)
- Ballots (1)
- Congress (1)
- Congressional Research Service (1)
-
- Corporate tax (1)
- Corporations (1)
- District Courts (1)
- Federal Digital System (1)
- Foreign Trade Information System of the Organization of American States (1)
- Free speech (1)
- Free trade agreements (1)
- Germany (1)
- Government information (1)
- Incentives (1)
- Income tax (1)
- Information sources (1)
- Institutional repositories (1)
- International tax (1)
- Knowledge (1)
- Law librarians (1)
- Law librarianship (1)
- Law libraries (1)
- Law reviews (1)
- Law schools (1)
- Legal sources (1)
- Librarians (1)
- Librarianship (1)
- Michigan (1)
- Millennials (1)
- Publication
Articles 1 - 5 of 5
Full-Text Articles in Law
Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer
Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer
Articles
Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income.
Sources Of Information On The Trans-Pacific Partnership, Barbara H. Garavaglia
Sources Of Information On The Trans-Pacific Partnership, Barbara H. Garavaglia
Articles
The Trans-Pacific Partnership Agreement (TPP) is a free trade agreement between 12 countries in the Asia Pacific region: Australia, Brunei Darussalam, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, the United States, and Vietnam. The agreement, signed by the U.S. and other participating countries in Auckland, New Zealand on February 4, 2016, “promotes economic integration to liberalise trade and investment” and “bring economic growth” to the region and participating countries. One reason for the sense of uncertainty, unease, and concern surrounding free trade agreements in general and the TPP in particular is that the negotiations are not public and …
Discovering The Knowledge Monopoly Of Law Librarianship Under The Dikw Pyramid, Xiaomeng Zhang
Discovering The Knowledge Monopoly Of Law Librarianship Under The Dikw Pyramid, Xiaomeng Zhang
Law Librarian Scholarship
Historical debates demonstrated that knowledge monopoly is a key to a profession. This article explores the exclusive knowledge base of the law librarianship profession through the lens of the Data-Information-Knowledge-Wisdom (DIKW) paradigm.
Rejected For Exposure, Jessica Hanes, Seth Quidachay-Swan
Rejected For Exposure, Jessica Hanes, Seth Quidachay-Swan
Law Librarian Scholarship
A story published recently in the Detroit News about a Michigan man “asserting a constitutional right to take ‘ballot selfies’ by challenging the state’s long-standing ban on voting station and polling place photography” sparked our interest in whether generational social media preferences might be the driving force for citizens who seek to overturn such laws. After all, the plaintiff is among the earliest born into the Millennial generation, over half of which (55%) have shared a selfie on social media as of 2014, a practice that has become ubiquitous even in politics.
Law School Institutional Repositories: A Survey, Kincaid C. Brown
Law School Institutional Repositories: A Survey, Kincaid C. Brown
Law Librarian Scholarship
There has been a dramatic rise in the number of law libraries managing institutional repositories for their law schools. In 2011, there were some 30 law schools with such repositories; now, 80 of the top 100 law schools have their own or participate in a university-wide repository wherein the law school has an identifiable, school-specific collection or community. This article discusses a survey of the of the top 101 law schools, in hopes of facilitating an understanding of the breadth of material to be found in law school institutional repositories.