Social and Behavioral Sciences Commons^™

Cuyahoga County’S Tax-Base Challenge: Renewing And Redeveloping Core Communities, Thomas Bier, Charlie Post

All Maxine Goodman Levin School of Urban Affairs Publications

Two major factors threaten the well-being of Cuyahoga County: the approaching build-out of its outer suburbs, which will severely limit tax-base growth through new construction, and the aged condition of inner suburbs, which jeopardizes property values. The situation calls for unprecedented cooperative action among elected officials to secure the county’s future.

Recent changes in the value of real estate in Cuyahoga County compared with adjacent counties shows the seriousness of the situation and the criticality of the primary course of action: redevelopment and renewal in Cleveland and inner suburbs.

The Tax Treatment Of Mixed Personal And Rental Use Of Real Estate, Natsua Asai

Journal of Undergraduate Research at Minnesota State University, Mankato

In 2010, individual taxes provided almost half (43.35 %) of the U.S. Federal Revenue. Every U.S. citizen has an obligation to pay tax in order to support their government; however, they also have the right to keep tax as low as possible by effective tax planning (Smith, Harmelink, & Hasselback, 2012). Tax planning is a proper arrangement of transactions or affairs in order to reduce tax liability. Tax planning can become complex if the transaction involves multiple areas of tax law. I am going to discuss an aspect of real estate that involves multiple concepts and rules governing tax compliance: …

The Fair And Laissez-Faire Markets: From A Neoliberal Laissez-Faire Baseline To A Fair Market, Eric L. Dixon

Pursuit - The Journal of Undergraduate Research at The University of Tennessee

The essay begins with a brief overview of the role of the neoliberal conception of the laissez-faire market in modern political economy. The essay then goes on to defend three claims: 1) the laissez-faire version of a market should not be considered the economic ideal or baseline version of a market because often the fundamental conditions required to reach a genuine equilibrium are unfulfilled under a laissez-faire environment, 2) a distribution resultant from a laissez-faire market should not be considered the ultima facie just distributive baseline because an unregulated market may allocate commodities according to morally arbitrary factors and requires …

Polluters’ Profits And Political Response: Direct Control Versus Taxes: Comment, Robert S. Main, Charles W. Baird

Robert S. Main

In a recent issue of this Review, James Buchanan and Gordon Tullock (B-T) presented a public choice analysis of the relative merits of direct controls and taxes in externality control. In Section IV of their paper, B-T consider the case of reciprocal external diseconomies of consumption. They ask whether "... persons in this sort of interaction, acting through the political processes of the community, will impose on themselves either a penalty tax or direct regulation" (p. 143). Their analysis is carried out within the context of a two-person model in which each person consumes the same quantity of a good …

And The Cuts Just Keep On Coming: Idaho State Budgeting In 2009 And 2010, Dick Kinney

Richard Kinney

This report examines Idaho state budgeting during 2009 and 2010. After first describing Idaho’s people, politics, and budgeting process, it discusses the economic and General Fund revenue situations facing the state. The paper considers adjustments for FY 2010 proposed by Governor Otter and approved by the legislature, and budget recommendations and legislative actions for FY 2011 and their impacts on state spending. The report concludes with developments since the legislative session ended last spring.

Brief Amicus Curiae Of The Honorable Margaret W. Hassan Governor Of The State Of New Hampshire In Support Of The Plaintiffs/Cross-Appellants, Lucy C. Hodder, John M. Greabe

Law Faculty Scholarship

SUMMARY OF ARGUMENT

The Governor confines her argument in this amicus brief to whether the superior court correctly concluded that the education tax credit program enacted under RSA § 77-G violates Article 83 insofar as it permits organizations authorized to receive donations subsidized by the credit to use those donations to fund student scholarships to religious, non-public schools. In the Governor’s view, the superior court’s finding of unconstitutionality was correct.

In its text, structure, and history (including its interpretive history), the New Hampshire Constitution significantly differs from the First Amendment’s Establishment Clause with respect to the question whether revenue generated …

Análisis De La Contribución Del 4xmil Y Sus Efectos En La Inversión Extranjera Directa Ied En Colombia, Como Incidencia De Una Mayor Carga Impositiva En El Comercio Internacional En El Periodo De 1998 A 2012, Leidy Katherine Arias Hernández, Tania Alejandra Rodríguez Sabogal, Derly Johana Rivas Jiménez

Finanzas y Comercio Internacional

El objetivo de este trabajo, es analizar los efectos que genera el Gravamen a los Movimientos Financieros, conocido como 4xmil, en la Inversión Extranjera Directa (IED), como incidencia de una mayor carga impositiva y por consiguiente su efecto para el Comercio internacional en Colombia en el periodo comprendido entre 1998 y 2012, el cual, se desarrolla a través de un análisis cualitativo, por medio de revisión documental de referentes teóricos y documentos institucionales, con el fin de exponer de manera más clara cada una de las variables de estudio; igualmente, mediante un proceso cuantitativo no experimental con componentes de corte …