Law Commons^™

The How And Why Of The New Public Corporation Tax Shelter Compliance Norm, Susan Cleary Morse

Susan Cleary Morse

This paper examines the recent shift toward an anti-tax shelter federal income tax compliance norm at public corporations, as evidenced by practitioner and government comments and survey results. The paper focuses on the organizational behavior of tax decisionmakers within public corporations as they respond to Sarbanes-Oxley, enforcement and publicity initiatives, and tax shelter regulation.

The paper identifies three elements that have contributed to the development of a stronger tax compliance norm. First, Sarbanes-Oxley has resulted in the expansion and increased transparency of public corporation tax decisionmaking groups. Organizational behavior insights suggest that this may produce more considered decisions. Second, civil …

Telecommunication Regulation Of Thailand And Its Commitments Of Progressive Liberalization To Wto, Piyabutr Bunaramrueang

piyabutr bunaramrueang

Domestic regulation of telecommunication services sector is a part of the obligations and specific commitments under the General Agreement of Trade in Services (GATS) of WTO. Reference paper is the instrument that includes a set of the regulatory disciplines resulted from the negotiations, and based on the principles of objective, transparent and non-discriminatory manner. Thailand, as a participant of the negotiations, has undertaken those disciplines with few modifications as additional commitments; however, the modifications are not objective comparing to those of other participants. Nonetheless, it is a possibility that Thailand might undertake the Reference Paper eventually as a whole. To …

Taxing Alternatives: Poverty Alleviation And The South African Taxi/Minibus Industry, Karol C. Boudreaux

Karol C. Boudreaux

South Africa's transporation landscape is a legacy of apartheid. Apartheid-era laws forcibly moved black South Africans out of city centers to surrounding townships. In rural areas, black South Africans were moved off valuable farmland and onto marginally productive homelands. Laws and regulations limiting employment opportunities meant that black citizens lived far from work. Under the National Party government, the ability to serve people who wanted to travel from home to work or home to shopping areas, etc. was severely resitricted. So too was the ability to travel. The minibus industry arose in response to these restrictions. It began as a …

Neutral Investment Revisited, Alejandro Faya Rodriguez

Alejandro Faya Rodriguez

No abstract provided.

Major Expropriation Case Decided By The Mexican Supreme Court Of Justice, The Due Process Requirement And Its Correlation With International Treaties, Alejandro Faya Rodriguez

Alejandro Faya Rodriguez

No abstract provided.

Runoff And Reality: Externalities, Economics, And Traceability Issues In Urban Runoff Regulation, Donald J. Kochan

Donald J. Kochan

It has long eluded regulators and private enforcers how to control the imposition of negative externalities. This paper will examine: (1) Whether existing authorities (like the Clean Water Act) are capable of providing regulation of urban runoff; (2) Whether, in light of economic controls, regulation of these activities are necessary; (3) A summary of recent runoff litigation; and (4) What is next; what should be next? Although each of these questions form background, the primary emphasis currently anticipated for this presentation is on traceability, collective action, and free rider problems that motivate regulation in this area. Often runoff is described …