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Full-Text Articles in Law
The Gordian Knot: How The United States, The European Union, And Organization For Economic Cooperation And Development Took Action Against Corporate Tax Avoidance, Katlyn Twomey
Honors Projects in History and Social Sciences
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.S. firms pay a measly 3% in tax to foreign governments on those profits, rather than the 35% U.S. corporate tax rate. How are these corporations able to legally avoid paying taxes on a large percentage of their profits? Many use various loopholes in the laws to shift profits into other countries or U.S. states referred to …
Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti
Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti
Honors Projects in Accounting
No abstract provided.
The Human Face Of Permanent Climate-Induced Displacement, Alaina Umbach
The Human Face Of Permanent Climate-Induced Displacement, Alaina Umbach
Honors Projects in History and Social Sciences
Climate change is predicted to lead to mass displacement, since the land where millions of people currently live will be, at some point, covered with water. For some populations, this will mean to be permanently displaced to a different country because the territory that their sovereign nations occupy will disappear. The most well‐known cases involve the citizens of Vanuatu, Kiribati, Tuvalu, and the Maldives. As the negative impact of climate change becomes clearer and closer in time, policy solutions to this problem are discussed. In this paper, I look at previous cases of populations’ displacement to identify policy lessons that …