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  • 1
    Language: English
    In: Columbia law review, 2013-03-01, Vol.113 (2), p.347-445
    Description: Because of the importance of technological innovation to economic growth, nations strive to stimulate and attract the research and development ("R&D") that leads to that innovation and to make themselves hospitable environments for the holding of intellectual property ("IP"). Tax policies have taken center stage in their efforts to accomplish these goals and to capture a share of the income from technological innovations. Designing cost-effective methods of supporting technological innovations has, however, become substantially more difficult as the world economy has become more interconnected. Where R&D is performed and where income is earned change in response to the nature and level of government support. The capacity of multinational enterprises ("MNEs") to shift their IP production, IP ownership, and IP income across national borders, along with their ability to establish new corporations in tax-favorable jurisdictions, makes designing cost-effective incentives exceptionally difficult. Devising appropriate tax rules for developing IP and for taxing IP income has become the central challenge for international income taxation. This Article examines the three primary tax policies supporting innovation: (1) incentives for R&D, (2) "patent boxes," and (3) tax benefits for "advanced manufacturing." It then briefly describes common techniques MNEs use to lower their taxes on IP income. The Article then assesses the various incentives and offers recommendations about how the United States might respond to challenges it now faces in promoting technological innovation. Based on extensive examination of the economic evidence, the Article concludes that, at most, only R&D incentives are justified. This Article also summarizes the current proposals for limiting opportunities for U.S. MNEs to shift IP income to low- or zero-tax jurisdictions. In that connection, it offers proposals for change that would more closely align U.S. taxes with U.S. sales.
    Subject(s): Manufacturing industries ; Corporate income taxes ; Patents ; Technological innovation ; Tax law ; Income taxes ; Corporate taxes ; State income tax ; Tax incentives ; Tax policy ; Technological innovations ; Taxation ; International business enterprises ; Analysis ; Foreign source income taxation
    ISSN: 0010-1958
    E-ISSN: 1945-2268
    Source: Business Source Ultimate
    Source: JSTOR Arts & Sciences IV
    Source: Academic Search Ultimate
    Source: HeinOnline Law Journal Library
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  • 2
    Article
    Article
    2014
    ISSN: 0028-0283 
    Language: English
    In: National tax journal, 2014-06-01, Vol.67 (2), p.419-439
    Description: The United States has traveled a unique tax policy path, avoiding value added taxes (VATs), which have now been adopted by every OECD country and 160 countries worldwide. Moreover, many U.S. consumption tax advocates have insisted on direct personalized taxes that are unlike taxes used anywhere in the world. This article details a tax reform plan that uses revenues from a VAT to substantially reduce and reform our nation's tax system. The plan would (1) enact a destination-based VAT; (2) use the revenue produced by this VAT to finance an income tax exemption of $100,000 of family income and to lower income tax rates on income above that amount; (3) lower the corporate income tax rate to 15 percent; and (4) protect low-and-moderate-income workers from a tax increase through payroll tax credits and expanded refundable child tax credits. This revenue and distributionally neutral plan would stimulate economic growth, free more than 150 million Americans from having to file income tax returns, solve the difficult problems of international income taxation, and remove the temptation for Congress to use tax benefits as if they are solutions to the nation's pressing social and economic problems.
    Subject(s): Corporate income taxes ; Consumption taxes ; Tax law ; Income taxes ; Reflections of the Holland Medal Recipient ; Value added taxes ; Federal taxes ; State income tax ; Proportional taxes ; Taxation ; Tax reform ; Planning
    ISSN: 0028-0283
    E-ISSN: 1944-7477
    Source: Business Source Ultimate
    Source: EconLit with Full Text
    Source: Alma/SFX Local Collection
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  • 3
    Article
    Article
    2014
    ISSN: 0011-5266  ISSN: 1548-6192 
    Language: English
    In: Daedalus (Cambridge, Mass.), 2014-07-01, Vol.143 (3), p.96-104
    Description: In recent years, state courts have suffered senous funding reductions that have threatened their ability to resolve criminal and civil cases in a timely fashion. Proposals for addressing this state court funding crisis have emphasized public education and the aeation of coalitions to influence state legislatures. These strategies are unlikely to succeed, however, and new institutional arrangements are necessary. Dedicated state trust funds using specific state revenue sources to fund courts offer the most promise for adequate and stable state court funding.
    Subject(s): Funding ; State courts ; Judicial system ; Judicial branch ; Trust funds ; Chief justice ; Federal courts ; Bar associations ; Revenue ; Legislatures ; State finance ; Social aspects ; Political aspects ; Finance
    ISSN: 0011-5266
    ISSN: 1548-6192
    E-ISSN: 1548-6192
    Source: JSTOR Arts & Sciences VII
    Source: Alma/SFX Local Collection
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  • 4
    Article
    Article
    2007
    ISSN: 0895-3309 
    Language: English
    In: The Journal of economic perspectives, 2007-01-01, Vol.21 (1), p.69-90
    Description: The Tax Reform Act of 1986 was widely heralded as the most significant change in our nation's tax law since the income tax was extended to the masses during World War II. It was the crowning domestic policy achievement of President Ronald Reagan, who proclaimed it “the best antipoverty measure, the best pro-family measure, and the best job-creation measure ever to come out of the Congress of the United States.” The law's rate reductions and base broadening reforms were mimicked throughout the countries belonging to the OECD. Even at the time, however, reading the paeans to this legislation was like watching a Tennessee Williams play: something was terribly wrong, but nobody was talking about it. Two decades later, the changes wrought by the 1986 act have proven neither revolutionary nor stable. Tax experts now regard the 1986 act as a promise failed. The public seems to agree, and considerable public support exists for a “flat tax” or a national sales tax to replace the income tax. I shall examine the most important individual and corporate income tax changes since 1986, before turning to proposals for restructuring the nation's tax system.
    Subject(s): Corporate income taxes ; Income taxes ; Corporate taxes ; Value added taxes ; Alternative minimum tax ; Symposium: U.S. Tax Policy in International Prospective ; Earned income tax credit ; Proportional taxes ; Progressive taxation ; Capital gains ; Tax reform ; Income accounting ; Forecasts and trends ; Laws, regulations and rules
    ISSN: 0895-3309
    E-ISSN: 1944-7965
    Source: JSTOR Arts & Sciences I
    Source: Business Source Ultimate
    Source: EconLit with Full Text
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  • 5
    Book
    Book
    2011
    ISBN: 0691127891  ISBN: 9781400839186  ISBN: 9780691122939  ISBN: 0691122938  ISBN: 9780691127897  ISBN: 1400839181 
    Language: English
    Description: This fast-paced book by Yale professors Michael Graetz and Ian Shapiro unravels the following mystery: How is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support? The mystery is all the more striking because the repeal was not done in the dead of night, like a congressional pay raise. It came at the end of a multiyear populist campaign launched by a few individuals, and was heralded by its supporters as a signal achievement for Americans who are committed to the work ethic and the American Dream.
    Subject(s): Inheritance and transfer tax ; Law ; United States ; 2001 ; Politics and government ; Political Science ; Business ; Economic Policy ; Public Policy ; LAW ; Taxation ; POLITICAL SCIENCE ; 2001-2009
    ISBN: 0691127891
    ISBN: 9781400839186
    ISBN: 9780691122939
    ISBN: 0691122938
    ISBN: 9780691127897
    ISBN: 1400839181
    Source: De Gruyter eBooks
    Source: Ebook Central - Academic Complete
    Source: © ProQuest LLC All rights reserved〈img src="https://exlibris-pub.s3.amazonaws.com/PQ_Logo.jpg" style="vertical-align:middle;margin-left:7px"〉
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  • 6
    Article
    Article
    2012
    ISSN: 0011-5266  ISSN: 1548-6192 
    Language: English
    In: Daedalus (Cambridge, Mass.), 2012-04-01, Vol.141 (2), p.31-44
    Description: The United States was remarkably complacent about energy policy until the Arab oil embargo of 1973. Since then, we have relied on unnecessarily costly regulations and poorly designed subsidies to mandate or encourage particular forms of energy production and use. Our presidents have quested after an elusive technological "silver bullet." Congress has elevated parochial interests and short-term political advantages over national needs. Despite the thousands of pages of energy legislation enacted over the past four decades, Congress has never demanded that Americans pay a price that reflects the full costs of the energy they consume. Given our nation's economic fragility, our difficult fiscal situation, and the daunting challenges of achieving energy security and limiting climate change, we can no longer afford second- and third-best policies. This essay discusses the failures of the past and how we might avoid repeating them.
    Subject(s): Pollutant emissions ; Industrial regulation ; Energy ; Ethanol ; Coal ; Subsidies ; Energy policy ; Fossil fuels ; Emissions regulations ; Gasoline taxes ; Energy consumption
    ISSN: 0011-5266
    ISSN: 1548-6192
    E-ISSN: 1548-6192
    Source: JSTOR Arts & Sciences VII
    Source: Alma/SFX Local Collection
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  • 7
    Article
    Article
    2016
    ISSN: 0028-0283 
    Language: English
    In: National tax journal, 2016-09-01, Vol.69 (3), p.677-699
    Description: Integration of the corporate and individual income taxes can be achieved by providing shareholders a credit for corporate taxes paid with respect to corporate earnings distributed as dividends. When such integration was previously considered in the United States, proponents emphasized that it could reduce or eliminate many of the familiar distortions of a classical corporate income tax. Integration would also provide a framework for addressing current concerns for tax incentives for U.S. companies to shift income to foreign affiliates in lower-taxed countries or to expatriate in "inversion" transactions. A recent Congressional proposal for a corporate dividend deduction coupled with withholding on dividends could achieve equivalent results, while also reducing effective U.S. corporate tax rates.
    Subject(s): Forum: Corporate Tax Reform ; Corporate income taxes ; Dividends ; Double taxation ; Research ; Taxation
    ISSN: 0028-0283
    E-ISSN: 1944-7477
    Source: Business Source Ultimate
    Source: EconLit with Full Text
    Source: Alma/SFX Local Collection
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  • 8
    Book
    Book
    2020
    ISBN: 0674980883  ISBN: 9780674980884 
    Language: English
    Subject(s): Economic security-United States ; United States-Economic conditions-1945 ; United States-Economic policy
    ISBN: 0674980883
    ISBN: 9780674980884
    Source: De Gruyter eBooks
    Source: © ProQuest LLC All rights reserved〈img src="https://exlibris-pub.s3.amazonaws.com/PQ_Logo.jpg" style="vertical-align:middle;margin-left:7px"〉
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  • 9
    Language: English
    In: National tax journal, 2006-09-01, Vol.59 (3), p.439-461
    Description: We examine the recent battle for federal estate tax repeal in order better to understand the role of public opinion in enacting legislation, particularly regarding low salience issues. Our analyses of the polling data show how the contours of public opinion were strategically used in the policy debate. When the issue was framed as a matter of fairness, misperceptions of self-interest and principled beliefs about fairness combined to yield apparently overwhelming support for repeal. However, when it was instead framed as a matter of priority, majorities supported estate tax reform options over repeal Interest groups used the findings about public opinion in coalition-building and campaigns that changed the public image of repeal from extreme to mainstream. In sum, public opinion polls supporting repeal provided "running room" for politicians to vote for repeal.
    Subject(s): Tax cuts ; Politicians ; Income taxes ; Self interest ; Estate taxes ; Tax exemptions ; Public opinion ; Polls ; Tax reform ; Political interest groups ; Estate tax ; Influence
    ISSN: 0028-0283
    E-ISSN: 1944-7477
    Source: Business Source Ultimate
    Source: EconLit with Full Text
    Source: Alma/SFX Local Collection
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  • 10
    Language: English
    In: Common market law review, 2007-12, Vol.44 (6), p.1577-1623
    Subject(s): Tax law ; Analysis ; Interpretation and construction ; Tax policy
    ISSN: 0165-0750
    Source: Kluwer Law International Journals (DFG Nationallizenzen)
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