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A Case For Higher Corporate Tax Rates, Edward G. Fox, Zachary D. Liscow
A Case For Higher Corporate Tax Rates, Edward G. Fox, Zachary D. Liscow
Law & Economics Working Papers
In this report, Fox and Liscow argue that, while conventional wisdom holds that we should lower taxes on corporations because of international competition, two recent changes militate in favor of higher corporate taxes, which would close the deficit, fund social programs, and reduce inequality. First, changes in tax law have increasingly targeted the corporate tax at economic “rents,” the supersized returns that businesses receive when they enjoy advantages like market power. Because taxing rents is progressive and does little to harm economic activity, a higher rate is justified. Second, shifts in the American economy have allowed companies to earn more …
Introduction To The Symposium On Soft And Hard Law On Business And Human Rights, Steven R. Ratner
Introduction To The Symposium On Soft And Hard Law On Business And Human Rights, Steven R. Ratner
Articles
This symposium turns to a major debate within a field of international law that has moved from the periphery to center stage in just a few decades—business and human rights, or BHR: Can and should international law's approach to the human rights impacts of business activity shift from today's mostly soft-law framework to a multilateral treaty regime? While advocates for and against such a treaty debate this point at the UN Human Rights Council and other venues, this symposium examines the problem from four theoretical perspectives. Each contribution offers insights for practitioners and scholars alike, but they suggest no easy …