Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Capital export neutrality (1)
- Capital import neutrality (1)
- Capital ownership neutrality (1)
- Cross-border transactions (1)
- Distributive justice (1)
-
- Economic Globalization (1)
- Foreign direct investment (1)
- Foreign tax credits (1)
- International competitiveness (1)
- International finance (1)
- International tax (1)
- James hines (1)
- John Linarelli (1)
- Labor (1)
- Law and development (1)
- Mihir desai (1)
- New institutional economics (1)
- Public procurement (1)
- Relation of economics to social values (1)
- Social Movements (1)
- Tax competition (1)
- Tax incentives (1)
- The WTO Agreement on Government Procurement and the UNCITRAL Model Procurement Law: A View From Outside the Region (1)
- Ubit (1)
- Unionization (1)
- Unrelated business income tax (1)
- World trade (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
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 …
Labor Struggles, New Social Movements, And America's Favorite Pastime: New York Workers Take On New Era Cap Company, Victoria Carty
Labor Struggles, New Social Movements, And America's Favorite Pastime: New York Workers Take On New Era Cap Company, Victoria Carty
Sociology Faculty Articles and Research
Contemporary economic globalization, which is driven and regulated primarily by multinational corporations, has a direct impact on workers' lives. Trade agreements such as the North American Free Trade Agreement (NAFTA) tend to be controlled by corporate interests in the wealthy, industrialized nations. Those countries set the agenda to protect the interests of foreign investors and facilitate the mobility of capital, but they do little to protect the interests of labor. In response, workers in both the global North and South have been forced to rely on their own individual efforts to protect themselves against unfair labor practices. This article presents …
The Wto Agreement On Government Procurement And The Uncitral Model Procurement Law: A View From Outside The Region, John Linarelli
The Wto Agreement On Government Procurement And The Uncitral Model Procurement Law: A View From Outside The Region, John Linarelli
Scholarly Works
Two of the most significant efforts to bring municipal procurement institutions up to international standards are the WTO Agreement on Government Procurement (GPA) and the UNCITRAL Model Law on Procurement of Goods, Construction and Services. Though the Model Law has had limited adoptions, it enjoys global influence as a source of norms and practices for good public procurement. The GPA, also reflective of international standards, seems to be on the rise, as more WTO members elect to become GPA contracting parties. This article explores two aspects of these instruments. First, the article explores how the Model Law promotes efficient public …