Law Commons^™

A Tax Expenditure Analysis, Richard Pomp

Faculty Articles and Papers

No abstract provided.

Tax Exempt Property And The Cities: Striking A Balance, Richard Pomp

Faculty Articles and Papers

All states grant a property tax exemption to certain non-profit organizations. Tax-exempt property further erodes many cities’ tax bases. Connecticut has recently adopted legislation in an attempt to solve this problem. This legislation, proposed by Professor Richard D. Pomp, provides municipalities with state subsidies for property taxes lost due to tax-exempt hospitals and colleges.

This article is the reprinted testimony of Professor Pomp before the Connecticut State Finance Committee. Professor Pomp outlines the proliferation of tax-exempt property in Connecticut, which contributes to forgone revenue for major cities. Tax-exempt property not only results in diminished tax revenue, but also imposes additional …

A Utilitarian Theory Of Judicial Decision, Thomas Morawetz

Faculty Articles and Papers

No abstract provided.

Tax Measures In Response To The Brain Drain, Richard Pomp, Oliver Oldman

Faculty Articles and Papers

Emigration results in the loss of skilled manpower for many countries. The widespread movement of skilled workers (PTKs) from less developed countries (LDCs) to developed countries (DCs) is particularly concerning. This emigration, referred to as the “brain drain”, creates two major concerns for LDCs: (1) slowing economic development, and (2) exploitation by DCs. As a result, LDCs have a growing resentment toward DCs, which leads to irrational discussion and a lack of solutions. The absence of reliable statistics has also greatly impeded progress.

This article discusses proposals for solutions to the brain drain issue. Part I addresses the problem, and …

The Tax Structure Of The People’S Republic Of China, Richard Pomp, Stanley Surrey

Faculty Articles and Papers

In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School’s International Tax Program took place in the People’s Republic of China. Due to limited foreign investment, China was not required to consider the applicability of its domestic tax laws to foreigners. The expected increase in foreign investment after the passage of the 1979 Joint Venture Law will require changes to the existing tax structure. Currently, nine taxes exist in China. While an increase in foreign investment will lead to new taxes, some of the existing taxes may apply to foreigners.

This article examines the income …