Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya,
Schulich School of Law, Dalhousie University
Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya
LLM Theses
Developing countries have increasingly resorted to the use of tax incentives to attract FDI, despite existing evidence of the shortcomings of tax incentives. In sub-Saharan Africa, tax incentives are a prominent feature of many investment codes. Sub-Saharan African countries find tax incentives as a means of attracting FDI because there are no viable alternatives per se, and they believe that tax incentives can be structured to ensure that FDI advances socio-economic and technological development. But the reliance on tax incentives at the expense of maximizing domestic tax revenue poses a challenge to sustainable development. This study examines Ghana and Kenya …
How States Can Design Better Economic Development Incentives,
W.E. Upjohn Institute for Employment Research
How States Can Design Better Economic Development Incentives, Timothy Bartik
Reports
No abstract provided.
How The Economic And Fiscal Benefits Of Economic Development Incentives Are Affected By Targeting, Housing Policy, And Incentive Design,
W.E. Upjohn Institute for Employment Research
How The Economic And Fiscal Benefits Of Economic Development Incentives Are Affected By Targeting, Housing Policy, And Incentive Design, Timothy Bartik
Upjohn Institute Technical Reports
This report finds that reformed state economic development policies can raise residents' per capita incomes by over 5 percent while generating a fiscal surplus exceeding 4 percent of state and local tax revenue. In other words, they can pay for themselves. Traditional policies, by contrast, boost incomes by less than half a percent and carry a net fiscal cost of more than 3 percent of tax revenue. Traditional policies rely on untargeted cash incentives such as tax abatements, credits, and grants, and leave zoning unchanged. Reformed policies instead provide customized business services (site-specific infrastructure, job training, business advice, incubators), target …
Analysis Of The Impacts Of Propositions 41 And 42 On California Public Finance,
University of Missouri School of Law
Analysis Of The Impacts Of Propositions 41 And 42 On California Public Finance
Faculty Publications
This memorandum discusses the possible collateral damage that Propositions 41 and 42 (on the ballot in California on November 3, 2026) might cause. The two propositions were concocted very quickly by billionaires in order to trick voters that will vote for Proposition 40 (the billionaire tax) also to vote for these propositions that are designed to undermine the billionaire tax.
The basic trick is that these propositions have plausible seeming veneers but hide a poison pill that aims to frustrate the functioning of the billionaire tax. The veneers are “plausible seeming” because they address problems that are not problems. For …
The Ai Doppelgänger Dilemma: Cloned Voices In The Music Industry,
Seattle University School of Law
The Ai Doppelgänger Dilemma: Cloned Voices In The Music Industry
Seattle University Law Review
With the rise of generative artificial intelligence (AI), there has been an influx of “voice clones”—deep-learning algorithms that create synthetic speech to realistically mimic human voices. Celebrities and, in particular, music artists, have been subjected to the proliferation of AI voice clones on social media platforms like TikTok and streaming platforms such as Spotify. Despite music utilizing AI voice clones having amassed much popularity, this technology can be harmful and highly invasive to musicians whose livelihoods often depend on their distinct voices. While legal scholars have attempted to articulate various rights that could protect a person’s voice, individuals are largely …
How Shell Entities And Lack Of Ownership Transparency Facilitate Tax Evasion And Modern Policy Responses To These Problems,
Marquette University Law School
How Shell Entities And Lack Of Ownership Transparency Facilitate Tax Evasion And Modern Policy Responses To These Problems
Marquette Law Review
The purpose of this article is to review the use and application of shell entities, as they facilitate tax evasion, impede investigations, and harm society. This article details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership, and analyzes steps taken by countries and organizations to thwart the abuse of shell entities. Many types of shell entities are used by tax evaders and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell …
Recent Changes In The Bank And Corporation Franchise Tax Act,
UC Law SF
Recent Changes In The Bank And Corporation Franchise Tax Act
Taxation & Traynor
No abstract provided.
¿No Pagan Taxes? Overview Of Federal Revenue-Raising In Puerto Rico, 2024,
City University of New York (CUNY)
¿No Pagan Taxes? Overview Of Federal Revenue-Raising In Puerto Rico, 2024
CUNY Centro, The Center for Puerto Rican Studies
Residents of Puerto Rico pay federal taxes. They did so to the tune of $5 billion in 2023. They have paid more than $3 billion a year in net contributions to the federal treasury for more than 10 years in a row. This is not a secret, but rather factual information that is publicly available. Yet, it is factual information that is not widely known. Moreover, it is information that flies in the face of the “people in Puerto Rico do not pay federal taxes” narrative. The volume of federal tax contributions originating in Puerto Rico reflects the rather dynamic …
Tearing Down The Wall: How Transfer-On-Death Real-Estate Deeds Challenge The Inter Vivos/Testamentary Divide,
University of Maryland Francis King Carey School of Law
Tearing Down The Wall: How Transfer-On-Death Real-Estate Deeds Challenge The Inter Vivos/Testamentary Divide
Maryland Law Review
This Article will examine one of the most recent will substitutes, the transfer-on-death (“TOD”) real-estate deed. Nearly half of the states have recognized, through common-law forms or legislation, a mechanism to allow for the transfer of real property on death without using a will, without following the will formalities, and without necessitating probate. This new tool in the estate planner’s toolbox is invaluable: revocable trusts have proven too expensive for decedents of modest means, and wills continue to require formalities that can easily frustrate non-lawyer-drafted estate documents. But the variety of TOD deed rules and mechanisms that the different states …
A Synthesis Of The Science And Law Relating To Eyewitness Misidentifications And Recommendations For How Police And Courts Can Reduce Wrongful Convictions Based On Them,
Seattle University School of Law
A Synthesis Of The Science And Law Relating To Eyewitness Misidentifications And Recommendations For How Police And Courts Can Reduce Wrongful Convictions Based On Them
Seattle University Law Review
The empirical literature on perception and memory consistently demonstrates the pitfalls of eyewitness identifications. Exoneration data lend external validity to these studies. With the goal of informing law enforcement officers, prosecutors, criminal defense attorneys, judges, and judicial law clerks about what they can do to reduce wrongful convictions based on misidentifications, this Article presents a synthesis of the scientific knowledge relevant to how perception and memory affect the (un)reliability of eyewitness identifications. The Article situates that body of knowledge within the context of leading case law. The Article then summarizes the most current recommendations for how law enforcement personnel should—and …
