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Full-Text Articles in Law

Tax Notes Does A Disservice To Florida Services Tax, Walter Hellerstein Aug 1987

Tax Notes Does A Disservice To Florida Services Tax, Walter Hellerstein

Scholarly Works

This is a letter to the editor of Tax Notes regarding the article published by Lee Sheppard in the August 3, 1987 Tax Notes entitled, Beyond Unitary: Florida Services Tax Apportionment. The article written by Ms. Sheppard does not accurately reflect the views of Mr. Hellerstein.


The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik Jan 1987

The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik

Scholarly Works

No abstract provided.


Fiscal Policy Impacts On Foreign Direct Investments In The United States, Gerd Braunig Jan 1987

Fiscal Policy Impacts On Foreign Direct Investments In The United States, Gerd Braunig

LLM Theses and Essays

Foreign direct investments in the United States have increased significantly over the last several years. Although not a new

phenomenon the acceleration of the growth is noteworthy. In 1980 foreign investors spent $11 billion to acquire or establish businesses

in the United States, which increased the foreign direct investment position at the end of the year to 20% or $65 billion. Though the 1980 increase was less than the $12 billion inflow the foreign investment position remains significant. Moreover, there is an increased rate of reinvested earnings by incorporated affiliates.

This thesis concentrates on the influence of

fiscal policy on …