advanced search

4 matches for 'efficiency'

• Tax Law Review Colloquy on Hines, Reconsidering the Taxation of Foreign Income

  —TaxProf Blog

  James R. Hines, Jr. (Michigan) has published Reconsidering the Taxation of Foreign Income, 62 Tax L. Rev. 269 (2009). Here is the abstract: This paper evaluates the efficiency and distributional consequences of taxing foreign income, noting that home country taxation, as practiced by countries such as the United States, distorts... [...]

  Posted: December 02, 2009, 11:40am EST
  by Paul Caron

  — about this blog

  — blogs linking 'TaxProf Blog' this week

• Groves: Profitable Philanthropy and Investment Incentives

  —TaxProf Blog

  Roger M. Groves (Florida Coastal) has published More Private Equity, Less Governmental Subsidy, and More Tax Efficiency in Urban Revitalization: Modeling Profitable Philanthropy and Investment Incentives, 8 Fla. St. U. Bus. L. Rev. 93 (2009). Here is the abstract: In hopes of revitalizing depressed urban areas, US tax policy has... [...]

  Posted: November 24, 2009, 1:00pm EST
  by Paul Caron

  — about this blog

  — blogs linking 'TaxProf Blog' this week

• Pauly: Limiting the Tax Exclusion for Employment Based Health Insurance

  —TaxProf Blog

  Mark V. Pauly (University of Pennsylvania, Wharton School) has published Limiting the Tax Exclusion for Employment Based Health Insurance: Are Improved Equity and Efficiency Enough?, 62 Nat'l Tax J. 555 (2009). Here is the abstract: Removal or limitation of the current exclusion of employment-related health benefit payments from taxable income...' [...]

  Posted: November 07, 2009, 6:00am EST
  by Paul Caron

  — about this blog

  — blogs linking 'TaxProf Blog' this week

• Dinan: Reducing Greenhouse Gas Emissions with a Tax or a Cap

  —TaxProf Blog

  Terry M. Dinan (Congressional Budget Office) has published Reducing Greenhouse Gas Emissions with a Tax or a Cap: Implications for Efficiency and Cost Effectiveness, 62 Nat'l Tax J. 535 (2009). Here is the abstract: This paper compares a tax on greenhouse gas emissions with a cap-and-trade program for reducing those...' [...]

  Posted: November 06, 2009, 2:00pm EST
  by Paul Caron

  — about this blog

  — blogs linking 'TaxProf Blog' this week