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Full-Text Articles in Law
"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
"Cut - And That's A Wrap" - The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard
Akron Law Review
When film production costs in California skyrocketed in the 1990s, states began creating tax incentive programs to attract film industry production. Currently, thirty-seven states have some type of film industry incentives and twenty-two states offer film tax credits. The 2014 movie Divergent, based on a science fiction book trilogy that takes place in a future post-apocalypse Chicago, cost $85 million to create, $30 million of which was spent in Illinois. The film producers promised to produce 1,000 jobs and in return received over $5 million in Illinois film tax credits. Did the reduction of tax revenue collected by the state …
Tax Treaty Models - Past, Present, And A Suggested Future, Doron Narotzki
Tax Treaty Models - Past, Present, And A Suggested Future, Doron Narotzki
Akron Law Review
Most scholarly research on tax treaties deals with the question of whether tax treaties are essentially necessary and how they work to eliminate double taxation, attract foreign direct investments, and promote the exchange of information. Although these questions are important, each of them treats one specific aspect of tax treaties in a way that can be described as, at best, speculative. That specific aspect is the tax policy a country wishes to implement in each tax treaty. Although everyone assumes a policy exists, no one actually knows what the policy is or any other details regarding it. All too often, …
Running The Race: An Evaluation Of Post-Race-To-The-Top Modifications To Teacher Tenure Laws And A Recommendation For Future Legislative Changes, Kimberly M. Rippeth
Running The Race: An Evaluation Of Post-Race-To-The-Top Modifications To Teacher Tenure Laws And A Recommendation For Future Legislative Changes, Kimberly M. Rippeth
Akron Law Review
Teacher tenure laws have been in existence for almost a century. However, in that time, teacher tenure has been under fire by individuals who consider it outdated and irrelevant. Additionally, teacher tenure laws have come under fire in recent decades due to a shift in education policy as a result of initiatives such as No Child Left Behind and Race to the Top. This article offers a closer look at the evolution of teacher tenure laws over the past century in order to understand and evaluate the wave of recent state legislation changes regarding teacher tenure laws. These changes, largely …