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Human Equity? Regulating the New Income Share Agreements
Oei, Shu-Yi - 2015
A controversial new financing phenomenon has recently emerged. New “income share agreements” (“ISAs”) enable an individual to raise funds by pledging a percentage of her future earnings to investors for a certain number of years. These contracts, which have been offered by entities such...
Persistent link: https://www.econbiz.de/10013033194
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A Common Morality : Toward a Framework for Designing Fiscal Instruments to Respond to Global Climate Change
Brown, Eleanor Weston - 2014
Global climate change, largely the result of carbon emissions brought about by a global economy addicted to fossil fuel and committed to economic expansion, threatens the very viability of the economy that causes it. The relatively cheap price of fossil fuels does not account for the costs to...
Persistent link: https://www.econbiz.de/10013066600
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Taxing Wealth in an Uncertain World
Hemel, Daniel Jacob - 2020
An annual wealth tax, a mark-to-market income tax, and a retrospective capital gains tax are three approaches to capital taxation that yield roughly equivalent outcomes under certain conditions. The three approaches differ starkly, however, in their exposure to uncertainty of various types. This...
Persistent link: https://www.econbiz.de/10012847923
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Regulating in Pandemic : Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Hafiz, Hiba - 2020
The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...
Persistent link: https://www.econbiz.de/10012839295
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'Waiting for Consensus of the Experts?' Expert Discourse and the Politics of Tax Reform
Stewart, Miranda - 2018
. Yet, it is clear that tax reform processes dominated by experts may also fail. This paper attempts to develop a theory of …, so that tax reform will be most successful where a space is created in the political process for experts to do their work … the role of tax experts that can help explain the more complex and situated outcomes of tax reform processes. The paper …
Persistent link: https://www.econbiz.de/10012940678
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International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study
Seitz, Georg - 2014
With the growth of electronic commerce tax authorities were faced with the challenge of applying traditional tax principles, which have been developed in times where business comprised the delivery of physical goods and services were provided in face-to-face transactions, to cross-border...
Persistent link: https://www.econbiz.de/10014061736
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Source, Residence and Nationality in Income Tax Matters : Between International Tax Rules and EU Law
Garcia Prats, Francisco Alfredo - 2014
Persistent link: https://www.econbiz.de/10013039625
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Analysis of the United States and Greenland Agreement to Improve International Tax Compliance and Implement FATCA
Hernandez, Christopher - 2023
Analysis of the United States and Greenland Agreement to Improve International Tax Compliance and Implement FATCA, goes through the FATCA agreement from a legal lens. As the world’s largest island, and one that is rapidly being looked to for tourism and mining, the importance of tax...
Persistent link: https://www.econbiz.de/10014258138
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The Merits of Tax Competition in a Globalized Economy
Elkins, David - 2016
Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...
Persistent link: https://www.econbiz.de/10012992551
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A Whole New World : Income Tax Considerations of the Bitcoin Economy
Akins, Benjamin W. - 2014
In recent years, the use of virtual economies has skyrocketed. These virtual economies include their own virtual currencies, the most well-known of which is the “bitcoin.” There are an estimated 11 million bitcoins in use today, valued at up to $237 per bitcoin in 2013. Because these...
Persistent link: https://www.econbiz.de/10013058932