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Social and Behavioral Sciences Commons™
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Articles 1 - 7 of 7
Full-Text Articles in Social and Behavioral Sciences
Introduction, Ken Mccormick
E-Commerce: Choosing The Appropriate Tax Model, Jeffrey A. Scudder
E-Commerce: Choosing The Appropriate Tax Model, Jeffrey A. Scudder
Major Themes in Economics
The Internet’s economic role has increased dramatically over the past decade. Along with many benefits, e-commerce has brought with it some important policy questions. One question relates to tax policy, and whether Internet transactions should be subject to sales or use taxes. This paper examines that question, considering factors such as feasibility, efficiency, fairness (virtual v. “brick-and-mortar” retailers), and legality. The relationship between e-commerce tax policy and state and local government revenues will also be addressed. Based on these factors, the evidence suggests that taxing Internet sales would be feasible, efficient, and provide revenue for important public services.
A Cost Benefit Study Of Banning Leaf Burning In Cedar Falls, Iowa, Joshua Van Kley
A Cost Benefit Study Of Banning Leaf Burning In Cedar Falls, Iowa, Joshua Van Kley
Major Themes in Economics
This paper looks at the issue of leaf burning in the city of Cedar Falls, Iowa from an economic standpoint. It discusses the costs and benefits associated with leaf burning. A cost-benefit analysis was done over a 10 year period. The analysis suggests that a burning ban would be beneficial for Cedar Falls.
Legal And Economic Strategies For International Intellectual Property Protection: The Case Of Software, Liz Dunshee
Legal And Economic Strategies For International Intellectual Property Protection: The Case Of Software, Liz Dunshee
Major Themes in Economics
Intellectual property is an important asset for business and society. In 1998, the worldwide software market was estimated at $135 billion. Piracy, however, is reducing profits, innovation, investment, and tax revenues. In order to curb piracy, international intellectual property protection must be improved. This paper analyzes the Trade Related Intellectual Property Rights Agreement and the World Intellectual Property Organization. It also examines other methods of intellectual property protection, including arbitration, Digital Rights Management Systems, and price discrimination. Evidence suggests that optimal protection includes a mixture of international laws, pricing strategies, and governmental intervention.
Flaws In The Kyoto Protocol's Pollution Permit System, Adam Mellem
Flaws In The Kyoto Protocol's Pollution Permit System, Adam Mellem
Major Themes in Economics
The Kyoto Protocol of 1997 attempts to address the problem of global warming by establishing national greenhouse gas emissions targets and timetables. To reduce emissions, the protocol outlines a tradeable pollution permit system. The system would allow countries with high abatement costs to purchase permits from countries with low abatement costs, equalizing global marginal abatement costs. The protocol, however, is destined to fail because of the free-rider problem and the problem of trade leakage. Given the correct guidelines, a tradeable pollution permit system would provide a market-based, cost-effective way to reduce greenhouse gas emissions.
The Role Of Athletics In Higher Education, Ryan Miller
The Role Of Athletics In Higher Education, Ryan Miller
Major Themes in Economics
Major reform is needed in intercollegiate athletics. Athletics have a part in higher education but athletic scholarships do not. The current system of athletic scholarships is hurting higher education both financially and academically. There are several possible reform options but the best option is to completely overhaul the current system and make college athletics a truly amateur operation.