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Full-Text Articles in Law
The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti
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, …
An Analysis Of South Carolina's Incentives To The Boeing Company, Amanda S. Kuker
An Analysis Of South Carolina's Incentives To The Boeing Company, Amanda S. Kuker
South Carolina Journal of International Law and Business
No abstract provided.
Economic Development Incentives And The Legal And Economic Issues Of Open Versus Sealed Bids, Sherry L. Jarrell, J. Neal Robbins, Gary L. Shoesmith, Brendan A. Fox
Economic Development Incentives And The Legal And Economic Issues Of Open Versus Sealed Bids, Sherry L. Jarrell, J. Neal Robbins, Gary L. Shoesmith, Brendan A. Fox
South Carolina Journal of International Law and Business
No abstract provided.
Taxes And Competitiveness, Michael S. Knoll
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 …
Tax Policy And Economic Development: A Roundtable Assessment, Christopher St. John, Alan P. Brigham, Charles Colgan, Brian H. Mahany
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 …