Law Commons^™

Antisocial Innovation, Christopher Buccafusco, Samuel N. Weinstein

Georgia Law Review

Innovation is a form of civic religion in the United States. In the popular imagination, innovators are heroic figures. Thomas Edison, Steve Jobs, and (for a while) Elizabeth Holmes were lauded for their vision and drive and seen to embody the American spirit of invention and improvement. For their part, politicians rarely miss a chance to trumpet their vision for boosting innovative activity. Popular and political culture alike treat innovation as an unalloyed good. And the law is deeply committed to fostering innovation, spending billions of dollars a year to make sure society has enough of it. But this sunny …

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.

Registered Savings Plans And The Making Of Middle Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps

Lisa Philipps

Politicians across Canada’s political spectrum strive to position themselves as defenders of the middle class, and tax policy is a prime vehicle for making this pitch. Any tax reform proposal can be examined critically to evaluate its likely distributional impacts and how well these map onto specific definitions of the middle class. This article attempts, however, a different project. Drawing on the ideas of Judith Butler, it analyzes instead how tax policy produces middle-class identity through the very process of claiming to advance middle-class interests. The case study for this purpose is the rise of tax incentives for saving as …

Registered Savings Plans And The Making Of Middle Class Canada: Toward A Performative Theory Of Tax Policy, Lisa Philipps

Articles & Book Chapters

Politicians across Canada’s political spectrum strive to position themselves as defenders of the middle class, and tax policy is a prime vehicle for making this pitch. Any tax reform proposal can be examined critically to evaluate its likely distributional impacts and how well these map onto specific definitions of the middle class. This article attempts, however, a different project. Drawing on the ideas of Judith Butler, it analyzes instead how tax policy produces middle-class identity through the very process of claiming to advance middle-class interests. The case study for this purpose is the rise of tax incentives for saving as …

The Connection Between Competitiveness And International Taxation, Michael S. Knoll

All Faculty Scholarship

The term “competitiveness” is a highly elastic concept that has been used in a myriad of different ways. However, in discussions of the connection between international taxation and competitiveness, there are two conceptions of competitiveness that are frequently used, but are not always clearly distinguished from one another. One conception emphasizes the competition between firms to be profitable and grow by acquiring productive assets. The other conception focuses on the competition between states to attract investment capital and people by varying their regulations.

Those two conceptions of competitiveness each imply a distinct definition of a domestic industry and a different …

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, …

Slides: Costs And Benefits Of Oil Shale Development, James T. Bartis

The Promise and Peril of Oil Shale Development (February 5)

Presenter: James T. Bartis, Senior Policy Researcher, Rand Corporation

21 slides

Steering Tax On Children’S Tobacco Consumption, Michael Adams

Michael Adams

Careers of smokers almost always start in infancy. Therefore, the tobacco industry is confronted with the economic necessity to turn children into addicted smokers. Present efforts to reduce the smoking rate of children remain without sufficient effect, because they miss to change this incentive. The solution is to tax cigarettes smoked by children. Adequately designed this steering tax causes the industry to prevent children from smoking instead of turning them into addicted smokers.

Steering Tax On Children’S Tobacco Consumption, Michael Adams

Michael O Adams

Careers of smokers almost always start in infancy. Therefore, the tobacco industry is confronted with the economic necessity to turn children into addicted smokers. Present efforts to reduce the smoking rate of children remain without sufficient effect, because they miss to change this incentive. The solution is to tax cigarettes smoked by children. Adequately designed this steering tax causes the industry to prevent children from smoking instead of turning them into addicted smokers.

Taxes And Competitiveness, Michael S. Knoll

All Faculty Scholarship

Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper then uses that theory to evaluate tax policy in two high profile and important areas. The paper begins by describing two models of competitiveness, called the conduit or new money model and the investor or old money model. The central …

Slides: The Downhill Lever Of Current Forest Finance, Tom Tuchmann

Community-Owned Forests: Possibilities, Experiences, and Lessons Learned (June 16-19)

Presenter: Tom Tuchmann, US Forest Capital, Portland, OR

6 slides

Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

46 p. ; 28 cm

Private Lands Conservation In Belize, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

49 p. : map ; 28 cm

Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

59 p. ; 28 cm

Private Lands Conservation In The Dominican Republic, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

56 p. ; 28 cm

Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

47 p. ; 28 cm

Private Lands Conservation In The U.S. Virgin Islands, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

61 p. ; 28 cm

Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

93 p. ; 28 cm

Private Lands Conservation In The Republic Of The Marshall Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

59 p. ; 28 cm

Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

74 p. ; 28 cm

Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

56 p. ; 28 cm

Day 1. Monday, August 11, 2003: Blue Spruce Peaker Plant, Blue Spruce Energy Center

Energy Field Tour 2003 (August 11-16)

10 pages (includes color illustrations and maps).

Contains references.

Greener And More Equitable: A Vision For Dams And Other Western Water Issues, Bruce C. Driver

Dams: Water and Power in the New West (Summer Conference, June 2-4)

10 pages.

Contains 1 page of references.

Fax: From The White House To Edna Saffy, 2-23-96, The White House

Saffy Collection - All Textual Materials

A fax sent to Dr. Edna Saffy announcing President Clinton’s creation of a national domestic violence hotline and call for a second round of Empowerment Zone funding to revitalize the cities and rural areas.

Tax Policy And Economic Development: A Roundtable Assessment, Christopher St. John, Alan P. Brigham, Charles Colgan, Brian H. Mahany

Maine Policy Review

Economic development continues to be a top policy issue for the state of Maine. Within the broad topic of economic development is the issue of tax policy, and the state continues to experiment with changes in traditional taxes, such as sales and income, as well as with newer approaches, such as Employment Tax Increment Financing. What works and what does not work? Can the state afford the potential loss of revenues associated with tax incentives? Who wins and who loses from these policies? To answer these questions, Maine Policy Review convened a panel of experts to review Maine’s record. Two …

New Incentives For Middle Class Philanthropy: Radical Funding For The Public Good, Samuel M. Loescher

IUSTITIA

The recent expansions in membership and budget of the American Civil Liberties Union and, even more dramatically, the explosive funding by mail of newly-founded Common Cause and Public Citizen, all suggest the presence of evolutionary forces at work in the American political economy that are encouraging a renewal of middle class associations to monitor powerful institutions and to advocate in behalf of the relatively powerless.

The rash of whistle-blowing disclosures of citizen professionals which have alerted us to the multi-billion dollar wastage on C-5As and attack carriers, the existence of My-Lais, the military assemblage of dossiers on 30 million civilians, …