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Full-Text Articles in Law

Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment, Stanley I. Langbein Jan 2010

Cognitive Capture, Parliamentary Parentheses, And The Rise Of Fractional Apportionment, Stanley I. Langbein

Articles

No abstract provided.


The Potential Of Multilateral Tax Treaties, Kim Brooks Jan 2010

The Potential Of Multilateral Tax Treaties, Kim Brooks

Articles, Book Chapters, & Popular Press

This short chapter canvasses alternative possible approaches governments could adopt if they were serious about better coordinating and possibly harmonizing international tax regimes; explores the potential advantages of using multilateral tax treaties; evaluates the CARICOM multilateral double tax treaty; and concludes by urging the pursuit of multilateral and collective solutions to international tax law design.


The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll Jan 2010

The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll

Faculty Scholarship at Penn Law

Hit hard by the financial crisis and recession, U.S. auto producers are seeking a massive bailout from the U.S. Congress. Many reasons are given for the U.S. auto industry’s lack of competitiveness including the U.S. corporate income tax. Although it is regularly asserted that there is a direct connection between the corporate income tax and competitiveness, what that connection is has not been carefully spelled out. In this essay, I describe how the corporate income tax directly harms the competitiveness of U.S. industries. I show that the mechanism differs depending upon whether the U ...