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State Investment Tax Credits The Commerce Clause And Cuno V Daimlerchrysler
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Author :United States. Congress. House. Committee on the Judiciary. Subcommittee on the Constitution Publisher : ISBN 13 : Total Pages :56 pages Book Rating :4.:/5 (327 download)
Book Synopsis Economic development and the Dormant Commerce Clause by : United States. Congress. House. Committee on the Judiciary. Subcommittee on the Constitution
Download or read book Economic development and the Dormant Commerce Clause written by United States. Congress. House. Committee on the Judiciary. Subcommittee on the Constitution and published by . This book was released on 2005 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Formulary Apportionment for the Internal Market by : Stefan Mayer
Download or read book Formulary Apportionment for the Internal Market written by Stefan Mayer and published by IBFD. This book was released on 2009 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation (HST) and of the Common Consolidated Corporate Tax Base. This study assesses whether this approach represents a viable alternative to the arm's length standard currently applied in international tax law. The study comprises four parts. First, a theoretical concept of formulary apportionment is presented, followed by an evaluation of the practical experiences of four jurisdictions (United States, Canada, Switzerland and Germany) with formulary apportionment at the subnational level. Next, a proposal for harmonization on the basis of consolidation and apportionment is developed, and the book concludes with an overall analysis of the merits and drawbacks of the proposed model for harmonization.
Book Synopsis EU Law on State Aid to Airlines by : Magnus Schmauch
Download or read book EU Law on State Aid to Airlines written by Magnus Schmauch and published by Lexxion Verlagsgesellschaft. This book was released on 2012 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: State intervention in air transport is omnipresent. Airlines, in particular, are major beneficiaries of State aid. This book provides a comprehensive analysis of the law regulating State aids to airlines, which includes sections on Articles 107 TFEU and 108 TFEU as well as an overview of legal issues raised by air transport and competition in the EU, in particular deregulation and its consequences. EU Law on State Aid to Airlines follows a multi-disciplinary approach by relying on the fundamental concepts of economics and policy analysis. This approach allows grasping the wider implications of this sector's issues for the field of State Aid, in particular in the light of the 'more economic approach' and the 'balancing test'. Furthermore, additional perspective is given on State aid law in the air transport sector through comparative analyses of regulations in the United States and Switzerland and outlooks on international relations. Finally, the book presents a number of recent Commission decisions with a dramatic importance for the air transport, with the opening of formal investigation procedures regarding alleged State aid to low-cost airlines operating from regional airports all over Europe. Magnus Schmauch is Legal Secretary at the EFTA Court in the Chambers of judge Pall Hreinsson. Previous experience includes four years as a lawyer at the Court of Justice of the European Union. He has published a large number of articles on State aid and other fields of EU law and teaches on EU law and fundamental rights at the University of Lund, Sweden.
Book Synopsis International Handbook on Industrial Policy by : P. Bianchi
Download or read book International Handbook on Industrial Policy written by P. Bianchi and published by Edward Elgar Publishing. This book was released on 2008-01-01 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely and much-needed Handbook reconsiders an old topic from a fresh perspective, raising a number of new, interesting and worthwhile issues in the wake of ten years of globalization. This comprehensive analysis illustrates that old-style industrial policies whereby the government directly intervened in markets, and was often the producer itself, are no longer relevant. Structural changes occurring in economies summarized in the term globalization are triggering the definition and implementation of new industrial policies. The contributors, leading experts in their field, unite to evaluate this shift of over a decade ago. Employing various empirical and methodological approaches with a strong theoretical underpinning, this world-wide study of the state-of-the-art of industrial policy issues is an invaluable reference tool. It has been enthusiastically received by a wide-ranging audience including scholars, researchers and policy makers with an interest in industrial economics and policy, business studies and policies for growth, competitiveness and development.
Book Synopsis Rethinking Investment Incentives by : Ana Teresa Tavares-Lehmann
Download or read book Rethinking Investment Incentives written by Ana Teresa Tavares-Lehmann and published by Columbia University Press. This book was released on 2016-07-12 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.
Book Synopsis Tax Management Multistate Tax Portfolios by :
Download or read book Tax Management Multistate Tax Portfolios written by and published by . This book was released on 2008 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Retooling for Growth by : Richard McGahey
Download or read book Retooling for Growth written by Richard McGahey and published by Rowman & Littlefield. This book was released on 2008-07-01 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and American Assembly publication Slow job growth, declining home values, a diminishing tax base, and concentrated poverty are but a few of the growing obstacles for well-established but struggling cities. Challenged by decades of globalization, technological change, and dramatic demographic shifts away from the urban core, these former industrial powerhouses, particularly in the Northeast and Midwest, have been eclipsed by burgeoning American cities with a viable niche in the new economy. In Retooling for Growth, experts present new frameworks, cutting-edge analysis, and innovative policy solutions for the nation's government, business, civic, and community leaders to sculpt a sustainable and supportable economy for older industrial areas. The unique focus on rehabilitating weak market cities outlines ideas for reshaping the role of public agencies, the workforce, business organizations, and technology. Implementation of these measures addresses challenges such as fostering entrepreneurship, reducing poverty and inequality, and maintaining and augmenting the number of skilled professionals who reside and work in a community, among others. This collection of essays offers practical, achievable strategies for revitalizing industrial areas and building upon the potential of existing but overlooked resources of economic, physical, and cultural significance. In this important volume, leading authorities provide a thought-provoking analysis of healthy economic development practices for both public and private sectors.
Book Synopsis Multinational Enterprises and the Law by : Peter Muchlinski
Download or read book Multinational Enterprises and the Law written by Peter Muchlinski and published by Oxford University Press. This book was released on 2021-02-18 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational Enterprises and the Law is the only comprehensive, contemporary, and interdisciplinary account of the techniques used to regulate multinational enterprises (MNEs) at the national, regional, and multilateral levels. In addition, it considers the effects of corporate self-regulation, and the impact of civil society and community groups upon the development of the legal order in this area. The book has been thoroughly revised and updated for this third edition, making it a definitive reference work for students, researchers, and practitioners of international economic law, business, corporate and commercial law, development studies, and international politics. Split into four parts, the book first deals with the conceptual basis for MNE regulation. It explains the growth of MNEs, their business and legal forms, and the relationship between them and the effects of a globalized economy and society, now increasingly challenged by recently revived nationalist economic policies, upon the evolution of regulatory agendas in the field. In addition, the limits of national and regional jurisdiction over MNE activities are considered, a question that arises throughout the specialized areas of regulation covered in the remainder of the book. Part II covers the main areas of economic regulation, including controls over, and the liberalization of, entry and establishment, tax, company and competition law and the impact of intellectual property rights on technology diffusion and transfer. A specialized chapter on the regulation of multinational banks in the wake of the global financial crisis is new to this edition. Part III introduces the social dimension of MNE regulation covering labour rights, human rights, and environmental issues. Finally, Part IV deals with the contribution of international investment law to MNE regulation and to the control of investment risks, covering the main provisions found in international investment agreements, their interpretation by international tribunals, the process of investor-state arbitration, and how concerns over these developments are leading to reform proposals.
Book Synopsis Constitutional Law by : Russell L. Weaver
Download or read book Constitutional Law written by Russell L. Weaver and published by Aspen Publishing. This book was released on 2024 with total page 1120 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Casebook on Constitutional Law for law students"--
Author :United States. Congress. Senate. Committee on Finance. Subcommittee on International Trade Publisher : ISBN 13 : Total Pages :144 pages Book Rating :4.0/5 ( download)
Book Synopsis Cuno and Competitiveness by : United States. Congress. Senate. Committee on Finance. Subcommittee on International Trade
Download or read book Cuno and Competitiveness written by United States. Congress. Senate. Committee on Finance. Subcommittee on International Trade and published by . This book was released on 2006 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis U. S. Master Multistate Corporate Tax Guide by : Cch Editorial
Download or read book U. S. Master Multistate Corporate Tax Guide written by Cch Editorial and published by CCH. This book was released on 2006-10 with total page 1688 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's U.S. Master Property Tax Guide is a practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes.
Download or read book West's Federal Supplement written by and published by . This book was released on 2001 with total page 1562 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cases decided in the United States district courts, United States Court of International Trade, and rulings of the Judicial Panel on Multidistrict Litigation.
Book Synopsis Cato Supreme Court Review, 2005-2006 by : Mark K. Moller
Download or read book Cato Supreme Court Review, 2005-2006 written by Mark K. Moller and published by Cato Institute. This book was released on 2006-10-25 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published every September in celebration of Constitution Day, the Cato Supreme Court Review brings together leading legal scholars to analyze the most important cases of the Court's most recent term. It is the first scholarly review to appear after the term's end and the only on to critique the court from a Madisonian perspective.
Book Synopsis Public Policy for Regional Development by : Jorge Martinez-Vazquez
Download or read book Public Policy for Regional Development written by Jorge Martinez-Vazquez and published by Routledge. This book was released on 2008-05-20 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the question of the best possible uses of public funds and the most effective strategies for regional development, focusing on the develop of human capital and the methodology of formulating regional policy.
Book Synopsis State Aid and Tax Law by : Alexander Rust
Download or read book State Aid and Tax Law written by Alexander Rust and published by Kluwer Law International B.V.. This book was released on 2012-12-01 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.
Book Synopsis Corporate Welfare by : James T. Bennett
Download or read book Corporate Welfare written by James T. Bennett and published by Routledge. This book was released on 2017-07-05 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the time of Alexander Hamilton's "Report on Manufactures" through the Great Depression, American towns and cities sought to lure footloose companies by offering lavish benefits. These ranged from taxpayer-financed factories, to tax exemptions, to outright gifts of money. This kind of government aid, known as "corporate welfare," is still around today. After establishing its historical foundations, James T. Bennett reveals four modern manifestations.His first case is the epochal debate over government subsidy of a supersonic transport aircraft. The second case has its origins in Southern factory relocation programs of the 1930s the practice of state and local governments granting companies taxpayer financed incentives. The third is the taking of private property for the enrichment of business interests. The fourth export subsidies has its genesis in the New Deal but matured with the growth of the Export-Import Bank, which subsidizes international business exchanges of America's largest corporate entities.Bennett examines the prospects for a successful anti-corporate welfare coalition of libertarians, free market conservatives, Greens, and populists. The potential for a coalition is out there, he argues. Whether a canny politician can assemble and maintain it long enough to mount a taxpayer counterattack upon corporate welfare is an intriguing question.
Book Synopsis Rethinking Property Tax Incentives for Business by : Daphne A. Kenyon
Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
