References for:  Gio Wiederhold:

                                Valuing Intellectual Capital, Multinationals and Taxhavens

                                Springer Verlag 2013

VIC Citations

This list includes all the references cited, as well as others that I have persused. For general information, I chose a recent publication for citation, trusting that it will be easier to locate and cite earlier work. As is common in tax matters, opinions abound.  Refereed material is italicized.  Entries cited and listed in the Reference section of Valuing Intelectual Capital have [bold identifiers]; entries considered, but not cited are marked ‡. Entries marked † were used for [W:06] .  Transcription into the spreadsheet for VIC are marked [xls/worksheet]. Shaded text is to be omitted in publication, but helpful for search or as an aide de memoire. I am dding {chapter.section} references. The notation [ACM} indicates its  use in an ACM blog.

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[Aaron:13B] Henry J. Aaron: Tax Reform? Between a Rock and a Hard Place; Huffington Post, Brookings, 15  Jan. 2013.  The 1986 reforms shifted $1T (adjusted) from individuals to Corportations over 10 years. Mobility of capital and the proliferation of multinatinal companies prevents such a solution now. Must raise personal income tax.{VIC Ch10.7.4}

[Aaron:13G] Henry J. Aaron: You Get What You Pay For: Lessons From the IRS Scandal; Brookings, 31 May 2013.  Only 1% of returns is audited. $450B is uncollected. Each dollar spent auditing yields $8. {VIC Ch8,7.3}

[AbahoonieA:10]‡ Edward Abahoonie and Liah Alfonso: Deferred taxes on foreign earnings: A road map; Price Waterhouse Coopers (PwC), Dec.2010, updated 2012 www.pwc/us/tax. (with a nice picture of Luzern, Switzerland). {VIC Ch2.6}

[Abba:97]† Wayne Abba: "Earned Value Management: Reconciling Government and Commercial Practices"; Program Manager, Vol.26, pp.58–69.  {VIC Ch8.7.2}

[AbramitzkyB:04] Ran Abramitzky and Fabio Braggion: Malthusian and Neo-Malthusian Theories; Oxford Encyclopedia of Economic History, Oxford University Press, 2004. At  Stanford University.{VIC Ch9.4.5}

[Acritas:10] Rankings of law firms employed for cross-border litigation and deals; BBW 27Sep.2010, p20. {VIC Ch8.7.4}

[ACS360:09] Financial Accounting Standards Board: Property, Plant, and Equipment; Accounting Standards Codification 360-10-35-4, Depreciation, Version 3.0, 1 July 2009. Depreciation is a method of allocation, not of valuation. {VIC Ch3.4}

[Actionaid:11] ActionAid: Addicted to tax havens, the secret life of the FTSE 100; ActionAid, UK, Oct.2011, http://www.actionaid.org.uk/doc_lib/addicted_to_tax_havens.pdfl. {VIC Ch8.5.3}

[Adams:97] James D. Adams, 1997. "The Structure of Firm R&D and the Factor Intensity of Production“; NBER Working Papers 6099, National Bureau of Economic Research, Inc.; also Working Papers 97-15, Center for Economic Studies, U.S. Census Bureau. {VIC Ch5.7}

[Adams:12] Scott Adams: Dilbert; Famous Quotes, Retrieved  Jan. 2012. “There are many methods for predicting the future. For example, you can read horoscopes, tea leaves, tarot cards, or crystal balls. Collectively, these methods are known as `nutty methods.’ Or you can put well-researched facts into sophisticated computer models, more commonly referred to as `a complete waste of time’." {VIC Ch5.1}

[ADLittle:85] ADLittle: Development of a Methodology for Estimating the Taxpayer Paperwork Burden; IRS, June 1988. Time cost for individual and business taxpayers $1813M, $3,614M = total 5,427M hours. [xls/irs] {VIC Ch8.2.2}

[AF:04] The Appraisal Foundation: Uniform Standards of Professional Appraisal Practice; Standard 9, 2004 Edition. {VIC Ch.3.3}

[AgarwalG:99] Rajshree Agarwal and Michael Gort: First Mover Advantage and the Speed of Competitive Entry, 1887-1986; National Bureau of Economic Research (NBER), Sep.1999; SSRN library http://ssrn.com/abstract=167330. {VIC Ch7.4.1}

[AghionH:94] Philippe Aghion and Peter Howitt: "Growth and Unemployment“; Review of Economic Studies, Wiley Blackwell, Vol.61 no.3), pp.477-494, July 1994; CEPR Discussion Papers 577.

[AGN:08]‡ AGN International: The AGN European Region - 2008 Corporate Tax Survey, 2008 <http://www.agn-europe.org>.  Annual surveys of ominal and effective tax rates. [xls/taxrates] {VIC Ch9..4.2}

[Aiken:09] Alex Aiken: Measure of Software Similarity Software; MOSS software, 2009, <http://www.similix.com>. {VIC Ch5.1.i}

[AJCA:04] U.S. Congress: American Jobs Creation Act; H.R.4520, Title VIII, Subtitle A, Section 422 (a) “965(a)(1)”, 2004.  Sect 801 deals with  inversions. {VIC Ch.2.5} {VIC Ch.2.7}

[Albinus:12]‡ Phil Albinus: Fleeing Dodd-Frank, Hedge Funds Follow the Sun; Advanced Trading, 5 Jan 2012. Taxhavens protect bonuses. See [Kahn:12] .As of early November, the number of funds located in Malta had grown to more than 500 with 8 billion euros ($10.7 billion) under management from 165 funds with less than 5 billion euros under management in 2006, according to the Malta Financial Services Authority, or MFSA.

[AlcockBG:09] Alistair Alcock, John Bird, and Steve Gale: Alcock, Bird and Gale on the Companies Act 2006; Jordans, 2009.  s.172 CA 2006, "to promote the success of the company for the benefit of its members as a whole". It sets out six factors to which a director must have regards in fulfilling the duty to promote success. These are: 1. the likely consequences of any decision in the long term, 2.the interests of the company’s employees, 3.the need to foster the company’s business relationships with suppliers, customers and others, 4.the impact of the company’s operations on the community and the environment, 5.the desirability of the company maintaining a reputation for high standards of business conduct, and, 6.the need to act fairly as between members of a company. This represents a considerable departure from the traditional notion that directors' duties are owed only to the company.

[Alderman:10] Liz Alderman: ”In Ireland, Low Corporate Taxes Go Untouched”; The New York Times, 25 Nov.2010. “The corporate tax is one of the pillars of Ireland’s economy, because it drives exports and jobs, and creates tax revenues for the government”; said Paul Duffy, a vice president at Pfizer in Ireland, one of the biggest multinational employers here. Raising the tax could scare away companies and “would damage a recovery and our ability to repay the massive debts we’ve taken on”; he said.  /Critics, however, say that in addition to siphoning business from countries with higher corporate tax rates, some multinationals operating under Ireland’s tax rules use complicated schemes to move profits in and out of subsidiaries there. In some cases, that allows them to lower their effective tax rate, they say. /That has opened Ireland to criticism from countries like Germany, where Chancellor Angela Merkel must justify why taxpayers should help pay for another bailout package. The argument is that Ireland could be collecting more money from the companies it has lured. /Tax rates have become a contentious issue in Europe, where governments are competing as never before to lure badly needed foreign investments as the economic crisis weighs on growth.

[AlmDM:04] James Alm, John Deskins, And Michael McKee: Tax Evasion and Entrepreneurship: The Effect of Income reporting Policies on Evasion; 97th Annual Conference of the National Tax Association, Minneapolis, MN, Nov.2004. An audit rate of 10% vs 30% doubles non-compliance.

[Allan:11] Robert B. Allen (allen@acm.org): Information:  A Fundamental Construct;  <http://boballen.info/ISS/. The text is still under development , 2011.

[Almeida:04] Aloisio Almeida: Tax Havens: An Analysis of the OECD Work with Policy Recommendations; Ford School of Public Policy, Apr.2004. 5 uncooperative jurisdiections: Andorra, Liberia, Liechtenstein, Monaco, Marshall Islands.  Three were removed in 2000: Barbados, Maldives, Tonga, 33 will fix ttransparency.

[alSayigh:78] Yusif al Sayigh: World Economic Outlook Conf.; Economic Advisor. Arab Fund for Social and Economic Development, 9-10 Nov 1978. Quotes Arab proverb: "Listen and you will be very happy, but look and you will be terribly sad".  [VIC Ch.NNNNN]

[Alter:11] Jonathan Alter: Coming Lobbyist Brawl May (Really) Fix Our Taxes; Bloomberg Businessweek, 5 Aug 2011.  the author of “The Defining Moment: FDR’s Hundred Days and the Triumph of Hope” . On the supercommittee’s chances.

[AltmanEa:12] Roger Altman, William Daley, John Podesta, Robert Rubin, Leslie Samuels,Lawrence Summers, Neera Tanden, and Antonio Weiss with Michael Ettlinger, Seth Hanlon, Michael Linden: Reforming Our Tax System, Reducing Our Deficit; American Progress, Dec. 2012

[Altshuler:10] Rosanne Altshuler: “Capital income taxation and progressivity in a global econmy”; Virginia Tax Review, 22 Sep.2010. see [AltshulerHT:10]

[AltshulerACK:08] Rosanne Altshuler, Alan J. Auerbach,  Michael Cooper, and Mathew Knittel: Understanding U.S. Corporate Tax Losses; NBER Tax Policy and the Economy Conference, Washington, DC, 6.Oct.2008. Tax expenditures , Many Graphs. Uses form 1120 data. Cooper and Knittel are with the Treasury.”...taxpayers can engage in .excessive. or in some other way unintended use of legal tax provisions to reduce tax liabilities.”

[AltshulerG:01] Rosanne Altshuler and Harry Grubert: “Where Will They Go if We Go Territorial? Dividend Exemption and the Foreign Location Decisions of U.S. Multinational Corporations”; National Tax Journal, Vol.54 No.4, Dec.2001, pp.787-809.

[AltshulerM:96]‡ Rosanne Altshuler and Jack M. Mintz: “United States Interest-Allocation Rules, Effects and Policy”; in [Slemrod:96] .

[AltshulerHT:10] Rosanne Altshuler, Benjamin Harris, and Eric Toder: “Capital Income Taxation and Progressivity in a Global Economy”; Virginia Tax Review, Vol.30, Fall 2010, pp.355-388. Tax gains at 28% and dividends fully yields $87B to reduce corporate tax from 35% to 26%.

[Amadi:02] Confidence W. Amadi: Double Taxation of Dividends: A Clarification  <http://www.westga.edu/~bquest/2002/double.htm>. “The greatest advantage of the corporate form of business organization is the limited liability protection accorded its owners. Taxation of corporate income is the price of that protection. This price must be worth the benefits since, according to the Internal Revenue Service (1996), corporations account for less than 20 percent of all U.S. business firms, but about 90 percent of U.S. business revenues and approximately 70 percent of U.S. business profits. The benefits of limited liability independent of those enjoyed by shareholders, the flexibility of change in ownership, and the immense ability to raise capital are all derived from the legal entity status accorded corporations by the law. This equal status requires that corporations pay income taxes.... .

[AmdahlBB:64] Gene M. Amdahl, Gerrit A. Blaauw, and Frederick P. Brooks jr.: "Architecture of the System/360"; IBM J. R&D, Vol.8 no.2, April 1964, pp.87-101.  Allocation of value to three types of development efforts.

[AmirLS:03] Eli Amir, Baruch Lev and Theodore Sougiannis:: “Do financial analysts get intangibles?”; European Accounting Review, 2003, pp.635-659. Deals with access to intangible info by sector.

[AmrominHLS:05]‡ Gene Amromin, Paul Harrison, Nellie Liang, and Steve Sharpe:  How Did the 2003 Dividend Tax Cut Affect Stock Prices and Corporate Payout Policy?; Finance and Economics Discussion Series, Federal Reserve Board, Washington, DC, working paper 57, Sep.2005.

[Anderson:08] Chris Anderson: “Free! Why $0.00 is the future of business”; Wired Magazine, Vol.16 no.3, 25 Feb2008,http://www.wired.com/techbiz/it/magazine/16-03/ff_free?currentPage=all.

[Anderson:09] Eric Anderson: Take the Money and Run, Sovereign Wealth Funds and the Demise of American Prosperity; Praeger Security International, 2009.  Stanford Library checkout, bought it later. Focus on Souvereign wealth funds, in the city.. Chap 5 has merger rules, Chap 6 on tax 2008 plans [xls/industry]‡

[Anderson:10]‡ David Anderson: Remodeling Pre/Post Conflict Development Assistance for Weak and Failing States; Entrepreneurship and Expeditionary Economics, Kauffman, Command and General Staff College Foundation, 2010. , cites [Ketsdever:10]‡

[AndersonC:00] Sarah Anderson and John Cavenaugh: Top 200: The Rise of Corporate Global Power; Institute for Policy Studies, 2000.   Used wrong metrics [Woolf:04]

[Andriessen:03] Daniel Andriessen: Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles;  Butterworth-Heinemann,  Dec. 2003.  Ex KPMG author, 25 methods  sketched covering Management, human resources, company performance, accounting, and business  transactions. Methods are critiqued; no quantitative results.

[AndrusP:09] Joseph L. Andrus and Irving H. Plotkin: PKN Alert United States – Prsident Obama’s proposal to limit shifting of income through intangible property transfers; Pricing Knowledge Network, PricewaterhouseCoopers, 22 May 2009.  Calls §936(h)(3)(B) a laundry list, but laundry lists do not have an entry for `other similar items’

[AngusNSW:10] Barbara Angus, ToAndruem Neubig, Eric Solomon, and Mark Weinberger: “The U.S. International Tax System at a Crossroads”; Tax Analysts, E&Y, 2010. Companies will invest if taxed more. Tables of Fortune 500 global companies. importance of intangibles and services. “Changes to the international tax rules should not be undertaken piecemeal.”

[AnkenB:11] F. Anken and J.E. Beasley: Corporate structure optimisation for multinational companies; Omega, 2011.

[AnsonA:03] Weston Anson and Chaitali Ahya: How to Make Transfer Pricing Work for IP and Intangible Assets; Int'l Tax Rev.,  Vol.1514 (2003-2004) <filed under de Mooij>

[AnsonEa:09] Tim Anson, Nardi Bree, Carl Dubert, Marty Collins, Tom Quinn, and Greg Libkin: Outbound Transfer of Foreign Goodwill and Going Concern Value; Journal of International Taxation; Transfer Pricing Insider, Vol.3 Issue 3, PricewaterhouseCoopers, Nov. 2009. Comment on [IRS-TAM:09]. The TAM, and similarbObama administration proposlas, would significantly narrow transferring a business without paying income tax.

[AntosEa:08] Joseph Antos et al.: Taking Back Our Fiscal Future; The Brookings Institution and The Heritage Foundation, 2008, <http://www.brookings.edu/~/media/Files/rc/papers/2008/04_fiscal_future/04_fiscal_future.pdfl>  Cut growth of Social Security, Medicare, and Medicaid.

[AP:11] AP: Western Union to Pay $220M More in IRS Settlement; Associated Press, Bloomberg Businessweek, 15 Dec.2011.

[Appelbaum:12] Binyamin Appelbaum: ”Tax Break Increases Deficit, But May Have a Silver Lining”; The New York Times, 3 Feb.2012.

[Applegate:13] Evan Applegate: “Bid/Ask”; Bloomberg Businessweek, 27 May 2013, p.65.

[AppleyardFC:06] Dennis R. Appleyard, Alfred J. Field and Steven L. Cobb: International Economics; McGraw-Hill Irwin, 2006.

[Arellano:08] Sergio Arellano: Exit Strategies; IRS,  2002, <http://www.irs.gov/businesses/article/0,,id=179270,00.html>. <<add to chapter 3 workforce>> Starting 1999 to 2006 US company with a Possessions corporation transfer assets as a non-taxable contribution (Sect.351) or non-taxable reorganization (sect.361) to a CFH in Bermuda or so. The Puerto Rico operation becomes a subsidiary of the CFH.   A taxpayer may claim that transfers from the § 936 corporation include a significant amount of value in the form of workforce-in-place and that such workforce-in-place is not taxable.  Workforce-in-place is properly treated as an intangible under § 936(h)(3)(B), and is therefore taxable under USC § 367(d).  Some taxpayers have argued that the workforce-in-place is a part of going concern value that transfers tax free to the foreign corporation.  However, to the extent that workforce-in-place can be identified and valued as a distinct asset, workforce-in-place should not be viewed as part of foreign goodwill or going concern value. ”.

 [Argy:06] Victor Argy: The Postware International Money Crisis: An Analysis; Taylor and Francis, 1981, reprinted 2006 by Routledge.  Any changes? Eurodollar reserves in 1976,  222.1B SDR. $485B per Morgan Guarantee

[Arnold M:93] Brian J. Arnold & Thomas E. McDonnell: Report on the Invitational Conference on Transfer Pricing: The Allocation of Income and Expenses Among Countries, 7 Tax Notes International, 1507 , 13 Dec.1993 . use of cost sharing by oil companies, equal risk.

[ArnoldM:02] B.J. Arnold and, M.J. McIntyre: International Tax Primer; Kluwer Law International, 2002.

[Aron:83]† J.D. Aron: The System Development Process, The Programming Team (Part II); Addison-Wesley, 1983.  The input to software IP generation, a component of intelectual capital.  Coherence and complementarity.

[Arora:13] Jaime Arora: Negotiating Transfer Pricing Safe Harbors Will Take More Time, Maruca Says; Tax Notes Today, 5 Jun.2013.  Unclear that the concept will be effective as long as sometax havens are left.

[Arthur:83]† Lowell Jay Arthur: Programming Productivity; Chapter 8 on Maintenance, Wiley, 1983.

[ArthurEa:12]‡ Brian P. Arthur: IRS Issues Final Regulations for Cost Sharing Arrangements; Baker & McKenzie,  9 Jan 2012.  The platform approach to transfer pricing is now official.

[ASCAP:10] The American Society of Composers, Authors and Publishers: Customer licensees; ASCAP, 2010, <http://www.ascap.com/licensing/licensingfaq.html>

[AschhoffS:09] Birgit Aschhoff and Wolfgang Sofka: "Innovation on demand--Can public procurement drive market success of innovations?“; Research Policy, Elsevier, Vol.38 no.8, Oct.2009. pp.1235-1247.

[Asher:09]‡ Mukul G Asher: Needed, a more comprehensive approach to tax havens; Daily News & Analysis (DNA), 9 May 2009. Complete reference from vaishab.

[Ashley:10]‡ Sophie Ashley: “Ireland increases withholding tax exemption”; International Tax Review, 01 Nov.2010.

[AshrafG:11] Quamrul Ashraf and Oded Galor: “Dynamics and Stagnation in the Malthusian Epoch”; American Economic Review, Vol.101 no.5 Aug.2011. <http://web.williams.edu/Economics/wp/AshrafGalor-Malthus.pdf>, <http://ideas.repec.org/p/wil/wileco/2010-01.html>

[AsprayMV:06] William Aspray, Fred Mayadas, and Moshe Y.Vardi (eds.): Globalization and Offshoring of Software; A Report of the ACM Job Migration Task Force, ACM, 2006.  An optimistic assessment, ignoring IP rights transfer. [ACM]

[AtkinsB:13] Ralph Atkins and Alex Barker: “Robin Hodd tax: A long shot”; Financial Times; 20 May 2013. European plans for a financial transaction levy are likely to be diluted.

[Atkinson:11] Robert D. Atkinson: U.S. Corporate Tax Reform: Groupthink or Rational Debate?; The Information Technology & Innovation Foundation, Washington  DC (ITIF)  report,  July 2011, <http://www2.itif.org/files/2011-corporate-tax-reform.pdfl>.

[Atkinson:12] Robert D. Atkinson: Enough is Enough: Confronting Chinese Innovation Mercantilism; The Information Technology & Innovation Foundation, Washington  DC (ITIF)  report,  28 Feb.2012, <http://www.itif.org/2012-enough-is-enough.pdfl>. Several  groups: 1. hard core base broadeners to lower corp. tax, programatic base brodeners (keep R&E). 3. Simpler code raising the effective tax, 4. Pragmatic Incentivists as ITIF view tax code as a tool.

[AtkinsonS:76] Anthony B. Atkinson and Joseph E. Stiglitz: “The Design of Tax Structure: Direct versus Indirect Taxation”; Journal of Public Economics, Vol.6 no.1-2, 1976,  p.55-76.  Reprinted in Social Justice and Public Policy, MIT Press, 1983.  Parts appeared 1970-1972, Many hurdles.

[ATRA:13] U.S. Congress: American Taxpayer Relief Act; HR-8, 3 Jan 2013.

[Atwood:07] Margaret Atwood: The Blind Assassin; Anansi, Toronto, 2007. On Kindle.

[Atwood:08]‡ Margaret Atwood: Payback (Debt and the Shadow Side of Wealth); Anansi, Toronto, 2008.

[Audretsch:95] David B. Audretsch: Firm profitability, growth, and innovation; Review of Industrial Organization, Vol.10, no.5,  1995,  pp.579-588.  Lag is 4.2 years , leverage for innovatve industries 2.563, for innovative computer companies 4.525.

[AudretschL:12] David B. Audretsch and Albert N. Link: “Valuing an Entreprneurial Enterprise”; Small Business Economics, Vol.38 2012, pp.139-145.  Shows that 4 typical methods do not work. Says he offers a methodology, but only cestimates number of startups.

[Alan J. Auerbach and Martin Feldstein, eds.: Handbook of Public Economics, Vol.4, North-Holland, 2002.

[Auerbach:06] Alan Auerbach: Why have Corporate Tax Revenues Declined” Another Look;  CESifo workshop, The Future of Capital Income Taxation, Venice, July 17-18, 2006, updated Dec.2006. Ignores effect of AJCA.

[Auerbach:06F] Alan Auerbach: The Future of Capital income taxation ; 2006 Institute for Fiscal Studies Annual Lecture, Sept 2006. at the University of California at Berkeley. found that whereas in 1983 financial corporations accounted for only about 5% of all corporate-tax revenues in America, between 1991 and 2003 they made up roughly a quarter. Kep the Corporate income tax.

[Auerbach:05] Alan Auerbach: Who Bears the Corporate Tax, A Review of What we Know; NBER’s Tax Policy and the Economy conference, Sep.2005. Different sizes of corporations, shareholders, and timing. Refers to Harberger. Consders intangible value, but at a modest (50%) increment. A corporate tax distorts, is not desirable. Too much individual capital is tied up in housing.

[AuerbachDS:08] Alan Auerbach, Michael P. Devereux, and Helen Simpson: “Taxing Corporate Income”; Mirrlees Review, Reforming the Tax systems for the 21st Century; 2008. Focus on UK. What base, where.

[August:13] Jerald D. August: G-20 Finance Ministers Recently Announce Continuing Efforts Towards Achieving Automatic Information Exchange; Mondaq, Fox Rothschild, 26 May 2013. Adopt the Mutual Assistance Convention of 1998, for automatic information exchange, not just TIEAs.?

[Aujean:01] Michel Aujean (chair): Company Taxation in the Internal Market; Commission of the EC, 23 Oct 2001. Includes problems with Transfer pricing, and intangibles.

[Auletta:09A] Ken Auletta: “Searching for Trouble, Why Google is on its Guard”; New Yorker Magazine, 12 Oct.2009, pp.46-56.  Abstract or Audio:

[Auletta:09B] Ken Auletta: Googled; 2009. Expands [Auletta:09A] On Kindle.

[Austin:08] David Austin: Effects of Gasoline Prices on Driving Behaviour and Vehicle Markets; Congressional Budget Office, Congress of the United States, Jan.2008.

[AviYonah:95] Reuven S. Avi-Yonah: “The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation”; Va. Tax Rev., Vol.15, 1995, p89.

[AviYonah:02] Reuven S. Avi-Yonah: For Haven's Sake: Reflections on Inversion Transactions; University of Michigan Law School, Tax Notes, Vol.95 no.12, June 17, 2002.  ??AAAA

[AviYonahC:08]‡ Reuven S. Avi-Yonah and Kimberly Clausing: “Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment”;  in Paths to Prosperity [FurmanB:08]‡, 2008, pp.319-344, 2008.

[AviYonah:12]‡ Reuven S. Avi-Yonah: Statement to Congress; University of Michigan School of Law, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012. Commensurate, was emphasized in 1986, ignored again by now. Cost-sharing rules, low payment for R&D, high income offshore. Split.  CFC look-through regulation misused. Disregarded lower CFCs. Short term loan is only one ploy for repatriation. Blames IRS rules on RAB, override costsharing agreements, treat inatngibles properly. MisvaluationDo aawy with look-through rule and check the box..MS Puerto Rico where US IP rights reside earn on the average 45K/a.

[Avril:11]‡ Hillaire Avril: Africa, Emerging Trend Towards Establishing Offshore Tax Havens; Interpress Service (IPS), 17 Aug.2011.

[Ayal:75]† Igal Ayal: Simple Models for Monitoring New Product Performance; Decision Sciences, 1975, Vol.6, pages 221-236.  Aggregation and repurchase.

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[B. ... ] are references to [W:13] Gio Wiederhold Valuing Intellectual Capital, Appendix B, Laws and Regulations.

[B&McK:09] North American Tax Practice Group: Transfer Pricing, Managing Intercompany Pricing in the 21st Century; Baker & McKenzie, 2009.

[B&McK:11] 2011 Aug.workshop materials in HMAT.references/2011 Aug.workshop materials in HMAT/references/Baker&McKenzie11 [Babcock:68,94] Henry A. Babcock: Appraisal Principles and Procedures; American Society of Appraisers, 1968, fifth edition 1994.

[Bachman:10] Helana Bachman: “Why More U.S. Expatriates Are turning in their Passports; Time Magazine World, 20 March 2010.

[Bachman:12] Helana Bachman: “Why U.S. Tax evaders Can no Longer Count on Swiss Secrecy; Time Magazine World, 15 March 2012.

[BaerZ:09] Nikolaus Baer and Robert Zeidman @ Zeidman Consulting: Measuring Software Evolution with Changing Lines of Code; VIP-CATA conference 10 April 2009,  24th International Conference on Computers and Their Applications, New Orleans, LA. Cites [Wiederhold:2006] .

[BahreeB:12] [xls/taxhavens]

[BajajBN:99] : Mukesh Bajaj, Brian Becker, and Jonathan Neuberger: Transfer Pricing and Foreign Exchange Risk; Transfer Pricing Report, Vol.8 no.6,  15 July1999, pp.251-259. Have copy. Hedging, insurance, broaden the interquartile range to account for risk.

[BajajDFS:01] : Mukesh Bajaj (Managing Director of Finance and Damages Practice of LECG, LLC), David J. Denis**, Stephen P. Ferris & Atulya Sarin: Firm Value and Marketability Discounts; working paper, SSRN. Managing Director of Finance and Damages Practice of LECG, LLC

[Baker:05] Raymond W. Baker: Capitalism’s Achilles heel, Dirty Money and How to Renew the Free Market System; Wiley, 2005.

[Baker:07] Leroy Baker: Halliburton Feels Democrat Wrath After Dubai Move; Tax-News.com, New York, 15 March 2007.

[Baker:10] Raymond Baker: “Transparence First”; The American Interest, July-Aug.1010.

[Baker:11] George Baker: “No Death, no taxes, The libertarian futurism of a Silicon Valley Billionaire”; The New Yorker, 28 Nov.2011. Peter Thiel’s background, attitudes, and plans.

[BaldwinK:04] Agglomeration, Integration and Tax Harmonization; European Economic  Review, vol.48 No.1 p-23. In [PalanMC:] .

[BaltagiR:05] Badi H. Baltagi  and Daniel P. Rich: "Skill-biased technical change in US manufacturing: a general index approach“; Journal of Econometrics, Elsevier, Vol.126 no.2), pp.549-570, June. 2005; IZA Discussion Papers 841, Institute for the Study of Labor (IZA).

[Banks:10] Nancy Turner Banks: AIDS, Opium, Diamonds, and Empire: The Deadly Virus of International Greed;  iUniverse,  Kindle , May 2010

[Banner:80] Donald W. Banner: "Pricing the Technology"; Domestic & International Licensing of Technology 1980, T. Arnold and J.T. McCarthy, Eds., Practi(s/c)ing Law Institute, 1980. Not at SUL. The source appears to be an annual treatise by an institute within NYU, but is not now publicly available. ??VVVV

[Baran:6x] Paul Baran  Baran wrote about in the early 60's: that computer networking would bring about the decline of governments.  JM had hoped to ask Kleinrock why it is that we so rarely hear of Paul Baran ("BEAR-en) NNNN

[Baranson:78] Jack Baranson: Technology and the Multinationals; Lexington Books, 1978. p. 64. Cited by [Caves:83]‡.  Offshore movement of IP. Have chapter around p. 33;  also see p.64. 

[Barber:02] Benjamin R. Barber, A Failure of Democracy, Not Capitalism; The New York Times, July 29, 2002.

[BarL:10]‡ Michael Bar and Oksana Leukhina: The Role of Mortality in the Transmission of Knowledge;  Journal of Economic Growth, Vol 15 no.4 Dec.2010. Bar is at SFSU Historical study of the years of the plague: 1650-1880.

[Barthold:11] Thomas A. Barthold: Response to Lloyd Doggett, containing revenue estimates for a new repatriation under IRC 965; Joint Committee on Taxation, Congress of the United States, 15 April 2011.

[BarIlanS:96]‡ Avner Bar-Ilan and William C. Strange: "Investment Lags"; American Economic Review, American Economic Association, Vol.86 No.3,1996, pp.610-622.

[BarlettS:00] Donald L. Barlett and James B. Steel: The Great American Tax Dodge, How Spiraling Fraud and Avoidance Are Killing Fairness, Destroying the Income Tax, and Costing You; Little, Brown, and Co., 2000. Have. Diatribe. Belize IRS staff inadequate p.21. No resources to chck EITC. p.27 . IRS cannot track extraterritorial transfers p.55. effect of Vereinsgesetz p67. Few Shjam tranascations get caught p.73 IRS unable to deal with Internet transactions p89.Domonizing the IRS p119, Constraints on IRS personnel p.123.audits of HNWI slow p.164.. sales tax p246.

[Barra:98]† BARRA: United States Equity Version 3 (E3); MSCI, BARRA, Berkeley, CA, 1998.

[Barrett:12]‡ Paul M. Barrett: “White Shoe Blues”; Bloomberg Businessweek;  23 April, 2012.

[Bartlett:81]‡ Bruce Bartlett: Reaganomics: Supply Side Economics in Action; Arlington House, 1981.

[Bartlett:06]‡ Bruce Bartlett: Impostor: How George W. Bush Bankrupted America and Betrayed the Reagan Legacy;  Doubleday, 2006.

[Bartlett:09]‡ Bruce Bartlett: The New American Economy, The Failure of Reaganomics and a New Way Forward; Palgrave McMillan, 2009.

[Bartlett:12B] Bruce Bartlett:  The Benefit and the Burden, Tax Reform, Why We Need It and What It Will Take; Simon and Schuster, 2012.  Have. Excellent, covers all aspects of taxation and the imbalances created. But this three page proposal at the end has no numbers, exactly what he criticizes others about.   [xls/taxes]

[Bartlett:12G]‡ Bruce Bartlett, GOP: All Talk on Eliminating Tax Breaks – No Action, Fiscal Times, Aug. 24, 2012, http://www.thefiscaltimes.com/Columns/2012/08/24/GOP-All-Talk-on-Eliminating-Tax-Breaks-No-Action.aspx#page1.

[Bartlett:12T] Bruce Bartlett:  How to Avoid Reinventing the Wheel on Tax Reform; The New York Times, 24, 31 Jan.31, 2012.  Avoid gimmicks, and focus on corporate taxation.

[Basili:90]† Victor Basili: "Viewing Maintenance as Reuse-Oriented Software Development"; IEEE Software, Vol.7 No.1, Jan.1990, pp.19-25.

[BassettCG:09] Barton W. Bassett, William F. Colgin jr., and Neal A Gordon: Veritas v. Commiossioner: Tax Court Decision Exposes Flaws in Common IRS Cost-Sharing Buy-in Theories, Morgan Lewios Tax Practice, Palo Alto, 16 dec. 2009. IRS includes workforce in place, goodwill, Going-concern value. Shows unpreparedness of IRS expert witness

[Bastiat:xx] Frederick Bastiat: What is seen and What is Not seen; Essays in The economics of Freedom, What your Professors won’t tell you; Frederick A. Hayek  have on Kindle

[BathalaMR:84] C.T. Bathala, K.P. Moon, and R.P. Ramesh: “Managerial Ownership, Debt Policy, and the Impact of Institutional Holdings: An Agency Perspective”; Financial Management, Vol.23 no.3, Autumn 1994, pp 38-50. . Percentage of revenue spent on R&D and advertising   = 3.5 percent in cross-section

[Basse:11] Søren Hetland Basse: Science History and The Future;  Royal Danish Library reg.1992, translated and updated 11 Feb.2011, <http://unifiedscience.blogspot.com/>. Developing countries

[BassL:83] Frank M. Bass and Robert P. Leone:  Temporal Aggregation, the Data Interval Bias, and Empirical Estimation of Bimonthly Relations from Annual Data; Management Science, Vol.29 No.1, Jan.1983, p1-11.  Advertisement life is equal to product replacement interval (p.7, quoted by [Berndt:91]

[Batelle:73]† Batelle Laboratories: Evaluation of the Implementation of a Medical Information System in A general community Hospital"; report on a study commissioned by NCHSRD, DHS, 1973.

[Baum:10] Caroline Baum: The Good Old Bad Days; Bloomberg Businessweek; 6 Sep.2010, pp.4-5.

[Baumgarten:09] Daniel Baumgarten "International Outsourcing, the Nature of Tasks, and Occupational Stability – Empirical Evidence for Germany“; Ruhr Economic Papers 0108, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen, 2009. 

[Baumol:72]‡ William J. Baumol: "On Taxation and the Control of Externalities", American Economic Review, Vol.62 no.3, Jun.1972, pp.307–322, JSTOR 1803378

[Basel:06] Basel Committee on Bank Supervision:  International Convergence of Capital Measurement and Capital Standards; Bank for International Settlements, June 2006

[Baxandall:12] Phineas Baxandall: Rogues Gallery of Major Corporate Legal Settlements; U.S. PIRG, 17 April 2012.

[Baxandall FS:12] Phineas Baxandall, Abigail Caplovitz Field, and Dan Smith: Picking Up the Tab, Average Citizens and Small Businesses Pay the Price for Offshore Tax Havens; CALPIRG, April 2012. Names many companies and has good references.

[Baz:09] Aureliano Gonzales Baz: Manufacturing in Mexico: The Mexican In-Bond (Maquila) Program; Banco Nacional de Comercio Exterior, 2009, <http://www.bancomext-mtl.com/invest/vox128.htm.

[BE:02] INVERinvest: Belgian tax Shelter for Belgian Films; Loi Programme 2/08/2002, le gouvernement belge, <http://www.inverinvest.be/pages/Le-produit-Tax-Shelter.fr.php. Ce mécanisme a déjà conquis plus de 800 sociétés belges et  plus de 200.000.000€ d'Euros de fonds ont déjà été levés Tax Shelter depuis la création du mécanisme.

[BEA:06] BEA: A Guide to the National Income and Product Accounts of the United States; Bureau of Economic Analysis, U.S. Department of Commerce, undated, <http://www.bea.gov/national/pdfl>/nipaguid.pdfl>. [xls/GNP&GDP

[BEA:09] BEA: U.S. Direct Investment Abroad: Financial and Operating Data for U.S. Multinational Companies; Bureau of Economic Analysis, U.S. Department of Commerce, <http://www.bea.gov/international/di1usdop.htm.

[BEA:11] BEA: Economic Recovery Widespread Across States in 2010; Bureau of Economic Analysis, U.S. Department of Commerce, 7 June 2011. [xls/GNP&GDP] [xls/pointers]

[BEA:11S]‡ BEA: statistical tables, as Tables 13, Employment of Nonbank Foreign Affiliates, Country by Industry of Affiliate, 1992 <http://www.bea.gov/scb/account_articles/international/0395iid/table13.htm.

[Beck:99]† Kent Beck: Extreme Programming Explained: Embrace Change; Addison-Wesley, 1999.

[Becker:02] Brian C. Becker: “Cost-Sharing Buy-Ins; Chapter A in [Feinschreiber:01]‡ Transfer Pricing Handbook, 3rd Edition, Wiley, 2002 supplement. 

[BeckerEM:09] Sascha O. Becker, Karolina Ekholm , and Marc-Andreas Muendler: "Offshoring and the Onshore Composition of Tasks and Skills"; IAW Discussion Papers 55,  2009. Institut für Angewandte Wirtschaftsforschung (IAW).

[Bekkelund:11] Kim-Joar Bekkelund: Crowdsourced Customer Acquisition: A Conceptual Framework for "Freemium and Propositions for Future Research;Master's Thesis, Norwegian University of Science and Technology, Jun. 2011. from Sonny Chan CS207.

[Bell:09a] Kay Bell: Tempting the Tax Auditor; Bankrate.com, 2009.

[Bell:09b] Kay Bell: Taxpayer Advocate calls for help;  Bankrate.com, 9 Jan 2009. Shulman, olson.

[Bell:11] Kevin A. Bell: Transfer Pricing: IRS to Elevate Transfer Pricing Function, Move Directly Under Deputy Commissioner; BNA Daily Tax Report, Dec.16, 2011.

[Bell:12] Kay Bell: Taxpayer Advocate calls for help;  Bankrate.com, 13 Aug. 2009.

[Bellew:1734] Frank Bellew: Joe Miller’s Jests, with Copious Additions; T. Read, London, 1734; on Google eBooks, 2010.

[Benioff:02]† Marc Benioff: "Salesforce.com: What Economic Downturn?; Destination CRM, www.destinationcrm.com/articles/default.asp?ArticleID=391, January 2002.

[Benioff:09] Marc Beniff: Behind The Cloud, the Untold Story of how Salesforce Went From an Idea ... ; 2009. On Kindle

[Bennett:11] Alison Bennett: Tax Regulations: 'Mayo' Ruling Raises Bar for Challenges To Tax Regulations, Practitioners Say; BNA Daily Tax Report, 14 Feb.2011.

[Bennett:11D] Alison Bennett:  IRS Unveils Bonus Depreciation Guidance Giving 2010 Election Flexibility; BNA Software, 30 March 2011. Revenue Procedure 2011-26, IRS offered guidance under the Small Business Jobs Act of 2010 (Pub. L. No.111-240), and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. No.111-312). In general, the two laws extend the time that taxpayers already could take 50 percent bonus depreciation and add additional 100 percent bonus depreciation in some cases.

[Bennett:11U] Drake Bennett: “Do the Unemployed Get a Second Act”; Bloomberg Businessweek, 14 Sep.2011.  HHHH, WS Taxrates

[BennetW:13] Is College Worth it?: A Former United States Secretary of Education and a Liberal Arts Graduate Expose the Broken Promise of Higher Education; Thomas Nelson, 2013.

[BenningaS:97]‡ Simon Z. Benninga and Oded H. Sarig: Corporate Finance: A Valuation Approach; McGrawHill, 1997.  Gordon Model in Chapter 1.

[BerleM:32]Adolf A. Berle, and  Gardiner C. Means: The Modern Corporation and Private Property; Macmillan,  1932.  Study about economic changes as property becomes primarily owned by corporations.

[BerleMWJ:91] Adolf A. Berle, Gardiner C. Means, Murray L. Weidenbaum, and Mark Jensen: The Modern Corporation and Private Property; 1991.  [BerleM:32] with a new introduction.

[BermanKC:06] Karen Berman and Joe Knight, with John Case: Financial intelligence: A Manager’s Guide to Knowing what the Numbers Really Mean; Harvard Business School Press, 2006. Many warnings on how reports can mislead.

[BernardJS:06] Andrew Bernard, J. Jensen and Peter Schott: “Transfer Pricing by U.S.–Based Multinational Firms”; NBER working paper 12493, Aug.2006. Y2000 data. Direct price methods from shipping data.

[Bernasek:10E] Anna Bernasek: The Economics of Integrity; Harper Studio, 2010. Have.

[Bernasek:10T] Anna Bernasek: “Should Tax Bills Be Public Information?”; The New York Times, 13 Feb.2010. Quotes Kotlikoss, lenterSS [xls/Forest] .

[Berndt:91] Ernst R. Berndt: The practice of econometrics; Addison Wesley, 1991.  Critical pages on file. Advertsing IP brand less than a year.

[Bernstein:03]† Philip Bernstein: Remark at NLM/NSF planning meeting, Bethesda, MD, 3 Feb.2003.

[Berry:99] Charles H. Berry: ” Berry ratios, their Use and Misuse”; Journal of Global Transfer Pricing,  CCH Kluwers, 1999.

[BettendorfEa09] Leon Bettendorf, Michael P. Devereux, Albert van der Horst, Simon Loretz and Ruud A. de Mooij: Corporate tax harmonization in the European Union; CPB Document 133, Netherlands Bureau for Economic Policy Analysis, Nov.2009. Have, EU prefers formulary apportionment to gain a common taxbase: sales, assets, & employment  . No harmonized rates.

[BettendorfGvdH:06] Leon Bettendorf, Joeri Gorter, and Albert van der Horst: "Who benefits from tax competition in the European Union?“; CPB Document 125, CPB Netherlands Bureau for Economic Policy Analysis, 2006. <similar paper cited in chap 10 as:09, lost?>

[BettendorfvdH:06] Leon Bettendorf and Albert van der Horst, 2006. "Documentation of CORTAX“; CPB Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis

[Bhagwati:06] Jagdish Bhagwati: In Defense of Globalization; Oxford Univ. Press, 2004. At Columbia Univ. Many citation and examples. Not much consistency. No mention of taxhavens.

[BharadwajK:97] Anandhi Bharadwaj and Benn R. Konsynski: Capturing the Intangibles, information Week, 22 Sep 1997. Intangibles can be valued. Market value is best Tobin Q-ratio.

[BhattacharyaC:89]† S. Bhattacharya and G. M. Constantinides (eds.), Theory of Valuation: Frontiers of Modem Financial Theory, Rowman & Littlefield, Totowa, NJ.. 1989..

[BI:77] Business International: International Licensing: Opportunities and Challenges in World-WideTechnology Management, 1977, p. 121. Newsletters and reports published up to 1986 by Business International Corporation (BI) “a publishing and advisory firm dedicated to assisting American companies in operating abroad”. Not at SUL. Cited by [Caves:83] and [Contractor:81] .

[Biddle:13]  Sam Biddle : Apple's Irish Tax Stash Is Actually Hidden in New York City; ValleyWag blog, 22 May 2013. [ACM]

[BittkerEa:3] Boris L. Bittker et al.: Summary of Testimony of Panelists on tax Reform Topics;  House Joint Committee on Internal Revenue Taxation,  March  1973, 148 pp. Needless complexity. Depletion,

[Bickley:11] James M. Bickley: Tax Reform: An Overview of Proposals in the 112th Congress; Congressional Research Service, R41591, 20 April 2011.

[BierceEa:11] Bierce et al.: `Startup America’, A Vision for American Entrepreneurs, What Role Global American Entrepreneurship?; Bierce & Kenerson. Outsourcing-Law.com, 11 Feb.2011.  No capital gains tax. Limited to C-corporations. 

[Bingham:12] Amy Bingham: “Robin Hood Activists Look to Make Fairy Tale a Realty”; ABC News, 19 June 2012.

[Birnbaum:06] Jeffrey H. Birnbaum: “Taxing Lessons, 20 Years in the Making”; The Washington Post, 22 Oct.2006.

[BirnbaumM:87] Birnbaum and Murray, the tax reform act of 1986.

[Birnkrant:10] H. Birnkrant: The Service's Approach to Transfer Pricing Takes a Drubbing from the Tax Court In Veritas; Journal of Taxation , Vol.112 no.4, 2010, page 197.

[Bishop:08] Keith Paul Bishop: “Silver Standard”; Los Angeles Lawyer, Nov.2008, pp.32-42. California and Nevada corporate taxes. Nevada has 2.66% of out-of-state corporations, while Delaware has 91% of Calif. Corps, Local  Ca. 0.19% only

[BittkerEa:3] Boris L. Bittker et al.: Summary of Testimony of Panelists on tax Reform Topics;  House Joint Committee on Internal Revenue Taxation,  March  1973, 148 pp. Needless complexity. Depletion,

[Bivens:11]‡ Josh Bivens: Failure by Design: The Story behind America's Broken Economy; Cornell University Press, Economic Policy Institute, 2011. Bought, past statistics, only vague recommendations.

[Bizac:93] Rene Bizac: Transfers of Profits: The New Article 26 of the Belgian Income Tax Code and Article 57 of the French General Tax Code - Siamese Twins? (Part Two); INTERTAX 420, 430, Sep.1993.

[Black:96] Fischer Black: Noise; Journal of Finance, July 1986 . Due to noise a range of two can be expected in the market [p.530-533] .

[Blagdon:13] Jeff Blagdon: Twitter the latest Company looking to play the tax avoidance Shell game; The Verge, 19 Oct.2013, www.theverge.com/2013/10/19/4854306/.... [ACM].

[BlairM:06] David B. Blair and Dwight N. Mersereau: “Chief Counsel revamps case-specific advice procedures to match LMSB's new enforcement paradigms”; The Tax Executive, July-August, 2006.

[Blake:10] Rich Blake: Smaller Fish to Fry – IRS targets self-Employed; ABC News, 9April 2010. $345B.  In 2006, the IRS conducted around 1.2 million examinations of individuals who earned less than $200,000; last year, there were around 1.3 million of those types of examinations. Still, roughly 90 percent of the 1.4 million IRS audits conducted in 2009 involved persons earning under $200,000. By comparison, the IRS conducted just 28,349 examinations of individuals who earned more than $1 million. The bulk of the agency's audit resources are allocated to its Small Business/Self Employment division. 150000B for self-employed schedule C filers.

[Blessing:09]‡ Peter H. Blessing: testimony, Hearing on Banking Secrecy Practices and Wealthy American Taxpayers; The Subcommittee on Select Revenue Measures of the House. Committee on Ways and Means, 111th Cong. 2, 2009 http://waysandmeans.house.gov/media/pdf/111/pbless.pdf  (, Partner, Shearman & Sterling “It never will be possible to eliminate criminal or fraudulent behavior in respect of financial accounts, even such behavior on a very large scale.”).

[Block:09] Cheryl D.Block: “Corporate Taxation: Examples and Explanations 4th edition”; Aspen Publishers, 2004.

[Bloomberg:12] Bloomberg View: “The Silliness of Soak-the-Rich Schemes”; Bloomberg Businessweek, 23 Mar 2012. Based on HM Treasury study the 50% tax would only collect £2.4 instead of £7.8. Better get original study. 91 [xls/taxproposals]

[Bloomquist:03]‡ Kim M. Bloomquist: Tax Evasion, Income Inequality and Opportunity Costs of Compliance; 96th Annual Conference of the National Tax Association, 2003.  Senior Economist, Internal Revenue Service Office of Research: widening income inequality contributes to the propensity to evade

[Blouin:12]‡ Jennifer Blouin: “Taxation of Multinational Corporations”; Foundations and Trends® in Accounting: Vol.6 no.1, 2012, pp 1–64.  http://dx.doi.org/10.1561/1400000017  Location affected by taxation.

[BlouinKR:12]‡ Jennifer L. Blouin Linda P. Krull, and Leslie A. Robinson: Where in the world are `permanently reinvested’ earnings?; SSRN 2154662, Sept. 2012;  The Accounting Review, Vol.87 no.5, Sept. 2012, pp.1463-1491.  Regression on data from 1999 to 2004.. Uses permanent, although indefinitely is actually the expression used, refers to [BlouinKR:12A]‡

[BlouinKR:12A] : Jennifer L. Blouin Linda P. Krull, and Leslie A. Robinson “Is U.S. Multinational Dividend Repatrition Policy Influenced by Reporting Incentives?”

[BLS:07]‡ Bureau of Labor Statistics: National Employment and Wage Data Survey; May 2007.

[BLS:04?]‡ 4663 jobs lost 1Q94

[BLS:04]‡ News USDL 04-148 BLS releases 2002-12 Employment Projections.

[BLS:11] Establishment Data Historical Employment (employees on nonfarm payrolls 1961 to April 2010, <http://www.bls.gov/data/.

[BlumenthalS:96] Marsha Blumenthal and Joel B. Slemrod: “The Compliance Cost of taxing Foreign Income its Magnitude, Determinants, and Policy Implications”; in [Slemrod:96] . a survey from corporate data, Does not consider tax havens. [xls/taxes]

[BodieKM:08] Zvi Bodie, Alex Kane, and Alan J Marcus: Investments, 8th edition; McGraw-Hill/Irwin, 2008. ( I have the 8th edition?, 9th edition 2010) <<check references bodie vs Brealey. Much on stock and bonds.>

[Boehm:81]† Barry Boehm: Software Engineering Economics; Prentice-Hall, 1981.

[Boehm:88]† Barry Boehm: "A Spiral Model for Software Development and Enhancement"; IEEE Computer, Vol.21 no.5, May 1988, pp.61-72.

[Boehm:00]† Barry Boehm et al.: Software Cost Estimation with Cocomo II; Prentice-Hall, 2000.

[Boehm:99]† Barry Boehm: Managing Software Productivity and Reuse; IEEE Computer, vol 32, No.9, Sept. 1999, pp.111-113.   

[Bogoslaw:10] David Bogoslaw: “Tough Times Spur Shifts in Corporate R&D Spending”; Bloomberg Business Week, 9 Aug.2010.

[Bohr:18] Niels Bohr: "It's hard to make predictions, especially about the future”; quoting a Danish expression in 1918.   <for bohr date check in Teaching and Learning Elementary Social Studies (1970) by Arthur K. Ellis>

[BolchD:78]‡ Ben Bolch and William W. Damon: "The Depletion Allowance and Vertical Integration in the Petroleum Industry"; Southern Economic Journal, Vol.45, 1978, pp.:241-249.

[Bonasia:02]† J. Bonasia: Firms Wringing Value from IT Units; Investors Business Daily, 21 Aug. 2002.

[BondS:01]† Andy Bond and Jagan Sud: "Service Composition for Enterprise Programming"; Proc. Working Conference on Complex and Dynamic Systems Architecture, University of Queensland, Dec. 2001, Brisbane, Australia.

[BoortzL:06] Neil Boortz and John Linder: The Fair Tax book; 2006. States that 23%tax rate on all new goods and services is revenue neutral. No corporate tax. IRS abolished, turn over tax collection to be administered by states. Minus a prebate mailed monthly.  Per {Bartlett:11]‡ a it is a flat like tax at 30% and rebates to individuals. Diatribe. Have. [xls/taxhavens] 91 [xls/taxproposals]

[BorstellH:09] Thomas Borstell and John Hobster: 2009 Global transfer Pricing Survey, Tax Authority Insights, Perspectives, Interpretations, and Regulatory Changes; Ernst & Young, Sep.2009, 180 pp.

[Boskin:10] Michael J. Boskin: “Time to Junk the Corporate Tax”; Wall Street Journal, 6 May 2010. Based on Robert Lucas.

[BoultonLS:00] Richard Boulton, Barry Libert, and Steve Samek: Cracking the Value Code; Arthur Andersen. Harper Business, 2000. Bought on Amazon for $0.01!  p.28: A company's value is determined daily as millions of shareholders buy and sell its stock.

[BovenbergdM:94] A. Lans Bovenberg and Ruud A.. de Mooij: “Environmental Levies and Distortionary Taxation”; The American Economic Review, 1994, Vol.84 no.4 pp.1085-1089. Based on Baumal, . Considers affect on employment.

[BowlesS:10] Erskine Bowles and Alan Simpson (co-chairs):  The Moment of Truth; plan by The National Commission on Fiscal Responsibility and Reform, The White House,  9 Dec.2010, 66pp. Deficit reduction. Earmarks 16B 2015.  home mortgage about 4% of revenues for individuals. [xls/taxexpenditures]

[Bowley:13C] Graham Bowley: “Shaky Agreements Over Fixing the Corporate Tax System”;  New York Times, 2 May 2013.

[Bowley:13D] Graham Bowley: “In Tax Overhaul Debate, large vs. Small Comoanies”;  New York Times, 23 May 2013.

[BradfordS:77] David F. Bradford and William E. Simon: Blueprints for Basic Tax Reform; Office of Tax Analysis, US Dep. of the Treasury, 17 Jan.1977. Income , consumption tax. In the model tax system corporate taxation is eliminated, Making C-corporations like S-corporations. Very careful description and discussion of many specific issues. True depreciation is advocated, but would be even harder for intangible assets.

[BracewellG:09] Proposed International Tax Reforms Open Critical Debate on Future of U.S. Competitiveness; Bracewell and Giuliani,  26May 2009. Check-the-box

[BradfordEa:91] David Bradford (ed): NBER Book Series Tax Policy and the Economy; NBER, Vol.5, 1991.

[BradshawP:13] Tim Bradshaw and James Politi: “Tim Cook: Apple’s Quitet leader”; Financial Times; 24 May 2013. Also many related pointers to Cook’s Senate testimony. Video.

[Branch:74] Ben S. Branch: "Research and Development and Profits: A Distributed Lag Analysis"; Journal of Political Economy, September-Oct.1974, pp.999-1011. Uses patents as a metric of R&D, lead to short lags fom invention to sales.

[Branch:02] Ben Branch: “The Flat Tax: How to Fix It”; Presented to the 1997 Eastern Finance Association meetings; Business Quest; http://www.westga.edu/~bquest/202/flattax.htm>. Useful justification of assumptions. 25%flat for income + SSn 4100 exemption. Taxes currently are NOT really progressive ! (U mass, finance), evasion and avoidance.

[BranchC:10] Ben Branch and Cosette Chichirau: "Mispricing versus Risk Premiums in R&D Intensive Firms"; International Review of Financial Analysis. Vol.19, Issue 5, Dec.2010, Pages 358-367.

[BranchT:05] Ben Branch and Gary Tameo: "Managing a Pension Plan Shutdown in Chapter 7"; Journal of Corporate Renewal, Vol.18 No.7, July 2005, July 2005, pp.8-13.

[BranscombEa:91]† L. Branscomb (chair) et al: Intellectual Property Issues in Software; Computer Science and Telecommunications Board, National Research Council, National Academy Press,  1991, <http://books.nap.edu/books/0309043441/html> .

95] George F. Break: “

[BrealeyMA:06] Richard A. Brealey, Stewart V. Meyers, and Franklin Allen: Principles of Corporate Finance, 8th edition; Mc GrawHill 2006. P/e ratio.

Thomas J. Brennan: “What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA”;  Northwestern Journal of Law and Social Policy, Spring 2010.

[BrewerB:09] Mike Brewer and James Browne: Can more income be raised by increasing income tax for the very rich?; Institute for Fiscal studies, 2009, <http://www.ifs.org.uk/bns/bn84.pdfl>.,

[BrewerBJ:12]‡ Mike Brewer, James Browne and Paul Johnson: The 50p income tax rate: what is known and what will be known?;  Chapter 9 in The IFS Green Budget,  Institute for Fiscal studies, Feb.2012.  <http://www.ifs.org.uk/budgets/gb2012/12chap9.pdfl>

[BrickleySCW:02] James A. Brickley, Clifford W. Smith, Jerold L. Zimmerman, Janice Willett: Designing Organizations to Create Value: From Strategy to Structure; McGraw-Hill Professional, 2002. ISBN 0071393927, 9780071393928, 320 pages. Chapter 7 section 14 pages on transfer pricing, VIC Cap.4

[Brill:12]‡ Alex Brill: A Pro-Growth, Progressive, and Practical Proposal to Cut Business Tax Rates; Tax Policy Outlook, no.1, American Enterprise Institute, Jan 2012.  Advocates gradually lowering Copr income tax to 25% - gets rid of domestic preference, . Disallow 10% of C-copps interest deductyibility. Make 50% depreciation permnant, gradually limit benefit for home mortage deduction; remove state and local tax deduction. Repeal AMT.

[BriscoeOT:06] Bob Briscoe, Andrew Odlyzko, And Benjamin Tilly: “Metcalfe's Law is Wrong”; IEEE Spectrum, 1 Jul.2006.   It is more like n log(n) than n2.

[Brittain:05] William Brittain-Catlin: Offshore – The Dark Side of the Global Economy; Farrar, Strauss and Giroux, 2005. Says: ‘In 2002 BP had more than US$500m in offshore capital invested in various financial instruments to speculate on the money markets, making it as much a bank as an oil producer.’ Focus on Cayman. In 2001 Cayman had $800B in deposits. Have.

[Broder:97] John M. Broder: Demonizing the I.R.S., Is an Overhaul needed, or Just less Posturting; The New York Times, 20 Sep.1997.

[BronfenbrennerL:04] Kate Bronfenbrenner and Stephanie Luce: The Changing Nature of Corporate Global Restructuring: The Impact of Production Shifts on Jobs in the US, China, and Around the Globe; Cornell University, Oct.2004, <www.news.cornell.edu/releases/Oct04/jobs.outsourcing.rpt.04.pdfl>. Annual loss 2001 204,000, 2004 406,000

[Brooks:95]† Frederick Brooks: The Mythical Man-Month, Essays in Software Engineering; Addison-Wesley, 1975, reprinted 1995.

[Brooks:12] Sheena Brooks: France Blacklists SKN as Offshore Tax haven”; The St.Kitts Nevis Observer, 1 May 2012. See also http://www.panamalaw.org/nevis_llc_and_nevis_bank_account.html,

[BrooksKW:02] Bryant Brooks, Russell Kwiat, and Robert Weissler: Approaches to Valuing Cost Sharing Buy-Ins; IRS APA Program Training, Aug.20, 2002, <http://www.irs.gov/pub/irs-apa/study_guide_exhibit_g.pdfl>.

[Brown:00]‡ Alvin Brown: Testimony from Alvin Brown published by the House Ways & Means Committee of the U.S. Congress;  <http://www.irstaxattorney.com/offer-in-compromise/testimony_Alvin_brown_2.html>. On Taxliens. Was with the IRS for 27 years.

[Brown:09-12]‡ Jeffrey Brown (ed): NBER Book Series Tax Policy and the Economy; NBER, Vols.23-26, 2009-2012.

[Browne:12]‡ James Browne: The 50p income tax rate; presentation slides , Institute for Fiscal studies, March 2012, <http://www.ifs.org.uk/budgets/budget2012/budget2012jamesbrowne.pdfl>. Also uses Laffer curve.

[BrownEa:12] Jim Brown et al.: “Report on the Mangement and Control Provision of the `International Tax Competiveness Act of 2011’”;  New York State Bar Association, Tax Section, Report no.1232,  31 January 2011. Treats certain CFCs as domestic corporations. Analysis of Lloyd Dogget, HR 5328.

[Browning:09]‡ Lynnley Browning: “A.I.G. Sues U.S. for Return of $306 million in Tax Payments”; The New York Times, 19 March 2009 .  Ongoing suit with the IRS. Winning  could open a big corporate tax loophole.

[Brownlow:03]‡ Graham A. Brownlow: Fiscal Decentralization in Ireland; Instutut de Recherces Economiques et Fiscales (IREF), 2003.

[Browning:07] Lynnley Browning: “Gimme Tax Shelter”; The New York Times, 4 Feb.2007, business section.  Globalization.  Netherlands, musicians.

[Browning:07G] Lynnley Browning: “A designer handbag Amid the Briefcases on the Tax Beat”; The New York Times, blog, 31 Aug.2007.  Article on Lee Sheppard of Tax Analysts..

[Browning:08]‡ Lynnley Browning: “A One-time tax break saved 843 U.S. Corporations $265B”; The New York Times, 24 June 2008 . [Not cited]

[Browning:10] Lynnley Browning: “I.R.S. Shifts to Combat Tax Evasion”; The New York Times, 4 Aug.2010, business section.  Centralization for LMSB information.  Foreign Account Tax Compliance Act.

[Browning:11] Lynnley Browning: “Microsoft’s Use Of Low-Tax Havens Drives Tax Bill to 7 Percent Of Profit”; Reuters / Huffington Post Business, 28 July 2011.  Sales 14.4B, 30% increase in after in after-tax profit, 35% gain in earnings per share, 445M in taxes in the US 7% of 6.32 B in pre tax profit. With Dena Aubin, David Cay Johnston, Scott Malone and Bill Rigby, editing by Martin Howell). Puerto Rico: unusual credits. [xls/forest] ..[ACM].

[BruinsESS:23] M. Bruins, M. Einaudi, M. Seligman and Sir Josiah Stamp: Theoretical Study of Double Taxation; for League of Nations,  report (document F.19) published in March 1923.

[Brynjolfsson:98]† Erik Brynjolfsson and Lorin Hitt: "Beyond the Productivity Paradox"; Communications of the ACM, Vol.41, No.8, August 1998, pp.49-55.

[Bucci:03] Alberto Bucci: "R&D, Imperfect Competition and Growth with Human Capital Accumulation“;  Scottish Journal of Political Economy, Scottish Economic Society, Vol.vol.50 no.4, 2003,  pp.417-439, 2009.  Human resources will move to where it is most profitably employed, no tax effects, theroretical.

[Buchheit:12] Paul Buchheit: Who Takes the Gold for Tax Avoidance in 2011?; Nation of Change, 9 Apr 2012 <http://www.nationofchange.org/who-takes-gold-tax-avoidance-2011-1333979061>.

[Buchheit:13] Paul Buchheit: Add it Up: The Average American Family Oays $6000 a Year in Subsidies to Big Business; Nation of Change, 23 Sep.2013.  <http://www.nationofchange.org/add-it-average-american-family-pays-6000-year-subsidies-big-business-1379950004> Very rough numbers. The estimate for sheltering in tax havens is $1,231 and for R&E credits and othe Corporate tax expenditures is $870.

[Buckley:04] William M. Buckley:” IBM documents give rare look at offshoring”;Wall Street Journal, 19 Jan.2004., p. 1A.

[Buckley:11] John L. Buckley, ‘‘Tax Expenditure Reform: Some Common Misperceptions’’; Tax Notes, 18Jul.2011, p. 255, Doc 2011-13056, or 2011 TNT 138-6.

[BucovetskyH:05] Sam Bucovetsky and Andreas Haufler: “Tax Competition with Endogenous Mobility of Firms: Should Tax Loopholes for Multinationals be Closed?”; Mimeo, York University, May 2005.

[BucovetskyH:08] Sam Bucovetsky and Andreas Haufler: “Preferential Tax Regimes with asymmetric Countries”; Munich Discussion paper 2006-30, Dep. of Economics, University of Munich, Oct.2006.

[BucovetskyW:91] Sam Bucovetsky and John D. Wilson: Tax Competition with Two Tax Instruments”;  Regional Science and Urban Economics, Vol.21, 1991, pp 333-350.

[BuettnerW:09] Thiess Buettner & Georg Wamser: "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data“;Oxford University Centre for Business Taxation, Working Paper 0918, 2009.

[Buffett:11] Warren Buffett: “Stop Coddling the Super-Rich”; The New York Times, 14 Aug.2011.

[BughinM:13] Jacques Bughin and James Manyika: Measuring the full impact of digital capital; McKinsy report, July 2013.  As ij 31 July 2013, BEA data includes R&D investment.

[Burback:98]† Ron Burback: The Water Sluice Method for Software Development; Stanford University CSD thesis, 1998.

[Burman:89]‡ David Burnham: A Law unto Itself: Power, Politics, and the IRS; Random House, 1989. Documents improper behavior, motivated rrestructuring.

[Burman:99]‡ Leonard E. Burman: The Labyrinth of Capital Gains Tax Policy; Brookings Institution, 1999.

[Burman:03] Leonard E. Burman: Is the Tax Expenditure Concept Still Relevant?; National Tax Journal, Sep.2003. The author is with The Urban, The Tax Policy Center. Georgetown University. [xls/taxexpenditures]

[Burman:11] Leonard E. Burman: Tax Reform Options: Marginal Rates on High-Income Taxpayers, Capital Gains, and Dividends;  Statement before the Senate Committee on Fianace, 14 Sep.2011.  Tax capital gains as income, use revenue to cut corporate tax. Nice graphs.

[Burman:99] Leonard E. Burman: The Labyrinth of Capital Gains Policy: a Guide for the Perplexed; The Bookins Institution, 1999.

[BurmanGT:08] Leonard E. Burman, Christopher Geissler, and Eric J. Toder: “How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?”; American Economic Review, papers and proceedings, Vol.98 no.2, May 2008, pp.79-83.

[BurnhamO:05] Paul Burnham and Larry Ozanne: Taxing Capital Income, Effective Rates and Approches to Reform; Congressional Budget Office, Congress of the United States, Oct.2005.  Ignores IP, shows strong effect of borrowing versus equity financing. Proposes a.o non-deductabilty of interest and effect on effective tax rates, but not the amount lost.

[Burns:12]‡ Alexander Burns: Romney Endorses Ryan Plan; Politico, 20 March  2012.

[Bush:05] George W. Bush: President's Advisory Panel on Federal Tax Reform: "Simple, Fair, and Pro-Growth: Proposals to Fix America's Tax System"; 1 Nov.  2005,  Doc 2005-22112, 2005 TNT 211-14. Comprehensive Business Income Tax (CBIT) proposal . To be applied to all businesses equally. Corporate intrest would not be deductinble, but taxed at 31.5%  Eliminates taxation of dividendsd. Individual interest would not be taxed. [see Sullivan:11] ,[ Gideon:05]

[BusinessWeek:05] BW: Taxes: A race to the bottom; 4 April 2005

[Butler:09] Eamonn Butler: "Save the tax havens – we need them"; The Times of London: 4 Dec 2009.

[Byrne:12] Janet Byrne (ed.), The Occupy Handbook; Back bay Books, 2012. On Kindle

[ByrnesL:03] Nanette Byrnes and Louis Lavelle: The Corporate Tax Game; Business Week, 31 March 2003.  Marriott. Limited IRS capability.

CCCCCCCCCC

[Cairncross:97] Frances Cairncross: The Death of Distance; Orion, 1997. Have.

[Camp:11] David Camp: Tax Reform Act of 2011; Ways and Means Discussion Draft, House of Representatives, 26 Oct.2011. Favors territorial taxation

[Campbell:92] Charles G. G. Campbell: Availability and Effects of Host Country Transfer Pricing Administrative Rulings (France); Tax Mgm't. Int'l Forum; Vol.13 no.4, 1992.

[CampbellW:12] Matthew Campbell and Zijing Wu: “Why Europe’s Tech Firms Love New York”; Bloomberg Businessweek, 9 April 2012,  pp.56-57.  Price/book value of MSCI US Information Technology Index is 3.7.  Information on market to book ratio and IPO’s. 3.7 for MSCI index IT companies.

[Canale:09] David Canale et al.: Global Transfer Pricing Survey Findings – Tax Authority Insights; Ernst & Young, Thought Center Podcast,  2 Oct.2009.  IRS  adding 350 people.  Services being finalized.

[Cantley:03] Beckett G. Cantley: “Corporate Inversions: Will the REPO Act Keep Corporations from Moving to Bermuda?”; Houston Business and Tax Law Journal, Vol.3, 2003. Available at SSRN: <http://ssrn.com/abstract=434760  ??AAAA have  More footnotes than paper. US corporate  shareholders loose dividebd deduction. Adventerous tax planning, REPO became part of the AJCA [Kokenos:05]‡

[Caplan:08] Bryan Douglas Caplan  The Myth of the Rational Voter: Why Democracies Choose Bad Policies (New Edition) ; Princeton Univ. Press, 2008.

[CaplowHW:05?] Theodore Caplow, Louis Hicks, and Ben J. Wattenberg: The First Measured century: An Illustrated Guide to Trends in Amaerica, 1900-2000; PBS. . Includes Middletown study < http://www.pbs.org/fmc/book.htm.>

[Carl:06] Walter J. Carl: “What's all the buzz about? Everyday communication and the relational basis of world-of-mouth and buzz marketing practices”; Management Communication Quarterly, Vol.19 no.4, May 2006, pp.601-634.

[CarlsonFG:06] Murray Carlson, Adlai Fisher, and Ron Giammarino: Corporate Investment and Asset Price Dynamics: Implications for SEO Event Studies and Long-Run Performance;
The Journal of Finance, Vol.61, Issue 3, June 2006, pp.1009–1034.

[CarmelA:02] Carmel, E. & Argawal, R. “The Maturation of Offshore Sourcing of InformationTechnology Work”;  MISQ Executive, Vol.1 no.2, 2002, pp.65 – 77.  Globalization. ??NNNN

[CarmichaelEa:09]‡ Philip Carmichael, Brian A. Cromwell, Holly E. Glenn, Robert S. Kirschenbaum, Gregg D. Lemein, Marc M. Levey, Holly K McClellan, Margreet G. Nijhoff, John M. Peterson, and Salim R. Rahim: IRS Issues Long-Awaited Temporay Regulations on Cost Sharing Arrangements; Baker & McKenzie,  12 Jan 2009.  Based on investor model issued 2005. uses platform contributions. (PCT) Ersn profit on R&D contribution. Temp. Treas. Reg. § 1.482-7T(c)(5) (Example 2). narrower range of deviations  Temp. Treas. Reg. § 1.482-7T(c)(5). (Example 2). Now a finite period. Temp. Treas. Reg. § 1.482-7T(c)(5)(Example 2).. Temp. Treas. Reg. § 1.482-7T(c)(5) (Example 2).. Difference in risk. Moreover, the 2005 proposed regulations provided that external contributions may include an expert R&D team and suggested that an assembled R&D workforce may constitute a valuable intangible. The Preamble to the 2005 proposed regulations stated that “[T] he Treasury Department and the IRS believe that a contribution of such an experienced team in place would result in the contribution of intangible property within the meaning of §1.482-4(b) and section 936(h)(3)(B) (emphasis added).” The temporary regulations do not limit platform contributions that must be compensated in PCTs to the transfer of intangibles defined in section 936(h)(3)(B). If the PCT Payee contributes the services of its research team for purposes of developing cost shared intangibles pursuant to the CSA, the PCT Payor would owe compensation for the services of such team under Temp. Treas. Reg. §1.482-9T. The temporary regulations provide that treatment of the contribution of services of a research team as controlled services is without any inference concerning the potential status of workforce in place as an intangible within the meaning of section 936(h)(3)(B). Thus, the temporary regulations purport to decouple the compensation due for an assembled work force and the finding of an intangible transfer, perhaps recognizing that the definition of intangibles under section 936(h)(3)(B) is not as broad as the IRS might have wished.

[Carney:13] Tim Carney: How corporate tax credits got into the `cliff’ deal; Tax Notes. 2 Jan .2013. Refers to the The Family and Business Tax Cut Certainty Act of 2012

[Carr:12]‡ Beth Carr:: Statement to Congress; International Tax Services,  Ernst & Young  LLP, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012. Works for HP.

[Carroll:32] Mitchell B. Carroll: Taxation of Foreign and National Enterprises; League of Nations Doc. C73M38.1932.II.A, 1932.

[Carson:08] Ron Carson: “Intellectual Property Audit and Management”; Chapter 33B in [ParrS:05]‡, 2008 Cumulative Supplement, Wiley 2008.

[CarterK:11]‡ Zach Carter and Sara Kenigsberg: Panama Trade Deal Would Undercut Efforts To Get Rich Americans To Pay Taxes; Huffington  Post, 9 Aug.2011, also a video, Banking secrecy, $200 to set up a corporation. [xls/taxhavens]

[Cassanos:03] Robert Cassanos: “Single Taxation of Publicly Traded Entities”; Tax Notes. Vol.99 June 16, 2003, pp.1663-1681. 

[Cassidy:11] John Cassidy: “The Demand Doctor”; Annals of Economics, New Yorker Magazine, 10 Oct 2011 – What would John Maynard Keynes tell us to do now – and should we listen? “the main impediment

[Cassidy:13] Mike Cassidy: Google sues IRS Over AOL In Today’s A;lphabet Soup Winner; Mercury News, 28 Jun 2013.

[Castle:11] Stephen Castle: Europeans Introduce Corporate Tax Plan; The New York Times, 10 March 2011. Tension beween Ireland and the EU n 12.5% taxralte Ch.8.

[CavalliSforzaF:81] Luigi Luca Cavalli-Sforza and Marcus W. Feldman: Cultural Transmission and Evolution: A Quantitative Approach; Princeton University Press, 1981.

[CavenaughEa:04] John Cavenaugh,  Jerry Mander, et al.: Alternatives to Economic Globalization, A better World Is Possible; Report of the International Forum On Globalization, 2nd Ed., Berrett-Koehler, 2004. Have, diatribe. $300B more outsourcing is possible for service jobs per McKinsey.

[Caves:82] Richard E. Caves: Multinational Enterprises and Economic Analysis, 1st ed.; 1982 , have 3rd edition.

[Caves:07] Richard E. Caves: Multinational Enterprise and Economic Analysis, 3rd Ed ; Cambridge University Press, 2007.  Have. Many multinationals exist because of a failure in the market for intangibles. Intra-form transactions are more profitable

[CavesCK:83] Richard E. Caves, Harold Crookell, and J. Peter Killing: "The Imperfect Market for Technology Licenses"; Oxford Bulletin of Economics and Statistics, 1983, pp.249-268.   many multinationals exist because  of a failure in the market for intangibles. Intra-firm transactions are more profitable

[CBO:05] CBO:  Corporate Income Tax rates: International Comparison; Congressional Budget Office, Congress of the United States, Nov.2005.  Shifting sources. Ignores investments in intangibles.  Companies will invest in countries with lower taxrates (Chap.6, <10>) <not that simple>

[CBH:10] From LMSB to LB&I, IRS continues to Increase Emphasis on International Compliance; Cherry Bekaert&Holland, 30 Aug 2001. in Federal Tax compliance . See [Shulman:10R]

[CBO:08] CBO:  Revenues, Outlays, Deficits, Surpluses and Debt Held by the Public, 1968 to 2007; Congressional Budget Office, Congress of the United States, Sep.2008. <http://www.cbo.gov/budget/data/historical.pdfl>. Includes GDP [xls/taxes]

[CBO:11] CBO: The Budget and Economic Outlook: Fiscal Years 2011-2021; Congressional Budget Office, Congress of the United States, Jan.2011. <http://www.cbo.gov/ftpdocs/120xx/doc12039/01-26_fy2011outlook.pdfl>

[CBO:12] CBO: Comparing the Compensation of Federal and Private-Sector Employees, Congress of the United States, Jan.2012. http://www.cbo.gov/ftpdocs/126xx/doc12696/01-30-FedPay.pdfl

[CCH:09] CCH Editorial Staff: Internal Revenue Code; 2 volumes, CCH Wolters Kluwer, Winter 2009.  The material is also available on-line at the IRS web site and at [LLI:92]‡

[CCH:10] CCH Editorial Staff: Income Tax Regulations, including proposed regulations; 7 volumes, CCH Wolters Kluwer, Winter 2010.  The material is also available on-line at the IRS web site and at [LLI:92]‡

[CGSCF:10]‡ Entrepreneurship and Expeditionary Econmics, Kauffmam, Command and General Staff College Foundation, cites ketsdever

[Censky:11] Annalyn Censky: “Boost spending on equipment, create more Jobs”; CNNMoney, 12  Sep.2011.  [xls/taxexpenditures]

[CerfK:00] Vint Cerf and Bob Kahn: "Al Gore and the Internet";  29 Sep.2000, <http://amsterdam.nettime.org/Lists-Archives/nettime-l-0009/msg00311.html> .  "As far back as the 1970s Congressman Gore promoted the idea of high-speed telecommunications as an engine for both economic growth and the improvement of our educational system. He was the first elected official to grasp the potential of computer communications to have a broader impact than just improving the conduct of science and scholarship [...] the Internet, as we know it today, was not deployed until 1983. When the Internet was still in the early stages of its deployment, Congressman Gore provided intellectual leadership by helping create the vision of the potential benefits of high speed computing and communication. As an example, he sponsored hearings on how advanced technologies might be put to use in areas like coordinating the response of government agencies to natural disasters and other crises .

[CeriB:12] Stefano Ceri and Marco Brambilla: Search Computing; Springer MNCS vol 7538, 2012.

[CFRB:12]‡ Committee for a Responsible Fderal Budget: Raising Revenues from Higher Earners through Base Broadening; 15 Nov. 2012.  Uses TPC data  New rates anove 250K inconme. Dividends at 20% from 15% raises $1B/y, $7B/ 10y, at 39.6% versus 20% raises $10B/y,$104B/10y.  Capgains 15% to 20% raises $7B, $57B/10y.  Versus cap deduction to $25K progressive to $500K = $57B, 91 [xls/taxproposals]

[Chaback:07] Patricia Chaback: Industry Directive #1 on Research and Experimentation (R&E) Credit Claims; IRS, 4 April 2007. IRS-RE07

[Chaback:07T] Patricia Chaback: Industry Directive #1 on Transfer of Intangibles Offshore ./ 482 Cost Sharing Buy-in Payment; IRS, 2 April 2007.

[Chaback:08] Patricia Chaback: Tier 1, IRC 482 Cost-sharing Arrangements with Buy-in Payments; IRS IOE , April 2008.  Directs use of cost-sharing per CIP, UIL, and taxregs 482-7. Best Method rule.

[ChadwickEa:10]‡ Alex Chadwick, Marcello Distaso, Guilaume Le Camus, Philippe Lion, and Rodrigo Ogea (eds):  European Tax Transactions Guide; Baker & McKenzie, Tax Europe, 2010.

[Chamberlain:06] Andrew Chamberlain: Twenty Years Later: the Tax Reform Act of 1986; Tax Foundation, The Tax Policy Blog, 23 Oct 2006.

[Chambers:10] John Chambers: U.S. Jobs, innovation, Growth and Investment; Cisco Blog, 5 November 2010.  1 Trillion $ offshore. Lobbies for repatriation. Wih Safra Catz of Oracle. It costs the U.SD. taxpayer nothing. Earlier:: “most people forget that in a high-tech acquisition, you really are acquiring only people”[i]. [ACM].

[Chan:01] Fei Mei Chan: “Generic Drug Firms Compete For Profits”; Forbes magazine , 12 Dec 2001.

[ChapotonG:88] O. Donaldson Chapoton and Lawrence B. Gibbs: A Study of Intercompany Pricing; Claitor’s publishing; Discussion Draft, U.S. Treasury Department, 18 Oct.1988. Also referred to as the 1988 White Paper. page 121. Cost sharing was originally viewed as a way to allocate intangible income among related parties without requiring the complex determination of intercompany royalty rates. See also preamble to the 1995 cost sharing regulations. page10: thousands of different transactions. IRS p.14 Acces to pricing information p15: acess to foreigb accounts  §982 for summons, p.21 Transfer of know how as services. p.54 Section 367. P:74 Safe Harbor p.109 Risk, History of Cost Sharing On PC Kindle as study of Intercomp00unit.azw. Ordered. Foreign source R&D, Questions validity or arm’s length (Chap.10).

[ChatfieldG:73]† C. Chatfield and G.J. Goodhardt: “A Consumer Purchasing Model with Erlang Interpurchase times”; Journal of the American Statistical Association, Dec 1973, Vol.68, pp.828-835.

[ChavezTW:98] Andrea  Chávez, Catherine Tornabene, and Gio Wiederhold: "Software Component Licensing Issues: A Primer"; IEEE Software, Vol.15 No.5, Sept-Oct 1998, pp.47-52.

[ChenWS08] Roger C.Y. Chen, Chao-Shi Wang,  and Ru-Ping Shi:: “R&D intensity and the performance of IPOs “;International Journal of Innovation and Learning, Vol.5, no.3, 2008, pp.241-254.

[ChennellsG:97] Lucy Chennells and Rachel Griffith Taxing profits in a changing world; London: Institute for Fiscal Studies, 1997.

[Chittum:10] Ryan Chittum: “How 60 billion are lost in tax loopholes”; Bloomberg Business Week, 21 Oct.2010. based on [Drucker:10b] . [xls/forest] ..[ACM].

[Chittum:11] Ryan Chittum: “GE Flubs a Pushback Against The New York Times”; Columbia Journalism Review, 31 March 2011. ..[ACM].

[ChoiSW:97] Song-Yong Choi, Dale O. Stahl, and Andrew Whinston: The Economics of Electronic Commerce; Macmillan, 1997.

[ChoiH:04] Eun Kwan Choi and James Hartigan (eds.): Handbook of International Trade, Vol.1; Basil Blackwell, 2004. don’t have?

[ChoiH:05]‡ Eun Kwan Choi and James Hartigan (eds.): Handbook of International Trade, Vol.2; Basil Blackwell, 2005. have.  Disconnect of law and economics.

[Clark:07] Gregory Clark: A Farewell to Alms: A Brief Economic History of the World; Princeton University Press, 2007, ISBN: 978-0-691-12135-2.

[ClarkSP:99] Richard A. Clark, Hy Sanders, and Lawrence D. Powell: Global Transfer Pricing; TALS, Deloitte & Touche, Oct.-Nov.1999, pp.13-20.  See D&T.

[ClarkSP:99] Richard A. Clark, Hy Sanders, and Lawrence D. Powell: Global Transfer Pricing; Deloitte & Touche, October-November 2009, pp.13-20.

[Clement:10] Douglas Clement (ed.): Interview with Robert Hall, 16 March 2010; The Region, The Federal Reserve Bank of Minneapolis, 10 June 2010.

[Clevenger CS:03] Novella Clevenger, Martha Crumpacker, and Ray Siehndel:  Corporate Inversion: A Symbol of a Changing Paradigm of Corporate Behavior? Balancing Global Competitiveness, Fiduciary Duty, and Ethical Behavior; Washburn University Working paper series no.2 - Nov.2003.

[ClintonG] William Clnton and Albert Gore: Reinventing Envisonmental Regulations; EPA, 1995.

[ChristensenCN:01] K. Christensen, R. Cline, and T. Neubig: “Total corporate taxation: `Hidden’”; National Tax Journal, Sep.2001, Vol.54  no.3, pp.495-506. above-the-line, non-income taxes

[ChristensenR:03] Clayton M. Christensen and Michael E. Raynor: The Innovator's Solution: Creating and Sustaining Successful Growth; Harvard Business school, 2003.

[Christians:09] Allison Christians: “Sovereignty, Taxation, and Social Contract”; Minnesota Journal of International Law, Vol.18, August 2009, p.99. < http://ssrn.com/abstract=1259975>. Global vs national issues. US tax initiatives, OECD. Good citations. Sovereign countries have the right not to tax.

[Christians:10]‡ Allison Christians: Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20; 5 Nw. J. L. & Soc. Policy. 2010, p.19, <http://scholarlycommons.law.northwestern.edu/njlsp/vol5/iss1/2> . Belize, impossible to eliminate tax havens [Blessing:09]‡. [Rawls:71]‡ notion of states versus the OECD.

[Chou:03]† Tim Chou: "The Hidden Cost of Software"; ASP news, www.aspnews.com/strategies, May 29, 2003.

[Churchill:26] Winston Churchill: “Double Income Tax”; Hansard of the House of Commons, Vol.194, 26 April 1926, p.1705. In principle tax only residents, but on all income. Double taxation only occurs when a `person’ has more than one legal residence. Then give a measure of relief.

[Churchill:27] Winston Churchill: “Tax Avoidance”; Hansard of the House of Commons; Vol.205, 11 April 1927, pp.85-87. it is clearly the business of the Government to watch for loopholes, and to propose remedial measures from time to time”;, “t is our duty to close these loopholes as far as possible before they are so widely resorted to as to injure the revenue”;

[Ciesielski:12] Jack T. Ciesielski: Statement to Congress; R.G. Associates, Inc., Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012.  Deferral does not affect tax law. Management has a valid reason bias to foreign investment. Equity-based investment. Incentive problems. Deferral stated in 1959, but more easy to use now, IASB did not act on the issue in 2004. Invetors don’t know what is going on.  1.5T accumulated in S&P 500 firms. 72% owned by 18 companies.

[CIA:11]‡ [xls/taxhavens]

[CIP:05] Dept. of the Treasury: Coordinated Issue Paper; Large and Medium Size Businesses, IRS, LMSB-04—0907-9227, to be effective Sep.2007, first presented as Proposed Treasury Regulation §1.482-7(g)(4), 29 Aug.2005; Updated 30 jan 2012. .  <refer to app B?>.

[Clark:10] Sue Clark: Letter of response to Martin Hearson, ActionAid UK; SABMiller plc, 11 Nov.2010, <http://www.actionaid.org.uk/doc_lib/sabmiller_right_of_reply_and_response1.pdfl>, retrieved 9 Dec.2010. Gv

[Clarke:76]‡ Darral Clarke: Cumulative Advertising Effects, Sources and Implications, Report no.77-111,  1977, Marketing Science Institute, 1976. IP life, measuments varied from 1.3 to 1368 months, cigarettes 17-677 month, also to 90 total.

[Clarke:99] William Clarke: How the City of London Works; Sweet and Maxwell, 1999.

[ClarkEa:02] Richard A. Clark, Hy Sanders, and Lawrence D. Powell: "The Arm's length Standard"; Deloitte & Touche, Washington National Transfer Pricing Team, Washington DC, 2Q2002; Review of IRS procedure 2002-52. <http://www.deloittetransferpricing.dk/UserControls/Publications/TALS/TALS%20-%202002%20-%202.pdfl>

[Clausing:03] Kimberly Clausing: “Tax Motivated Transfer Pricing and U.S. Intrafirm Trade Prices”; Journal of Public Economics, 2003, pp.2207 – 2223,

[Clausing:04] Kimberly Clausing: The American Jobs Creation Act of 2004, Creating Jobs for Accountants and Lawyers; Urban-Brookings Tax Policy Center, Dec.2004.  7.4% is corporate tax.  Summarizesovisions. Gain $49B, cost 77B domestic production + 7B breaks `revenue raisers 82B+43B for repatriation

[Clausing:05] Kimberly Clausing: The role of U.S. Tax policy in Offshoring; Working paper, Dept.of  Economics, Reed College, June 2005. Globalization. ??IIII

[Clausing:06] Kimberly Clausing: “International Tax Avoidance and U.S. International Trade”; National Tax Journal, June 2006. <http://www01.entrepreneur.com/tradejournals/article/149986064_1.html>  Multinational undertake 70% of US int. trade, and 41 % is intrafirm.

[Clausing:09] Kimberly A. Clausing: “Multinational Firm Tax Avoidance and Tax Policy; National Tax Journal, Vol.62 no.4, Dec 2009, pp.703-725.  Here is the abstract: This paper considers the tax policy consequences of both real and financial types of international tax avoidance, focusing on U.S. multinational firms over the period 1982–2004. First, income shifting is examined by estimating the relationship between U.S. affiliate profit rates and foreign country tax rates. Second, the effects of taxes on multinational firms’ real operations across countries are considered. Estimates of both financial and real responsiveness to tax rate differences among countries are used to calculate how profits would differ from their current levels absent tax incentives, and thus how U.S. government revenues are affected. Finally, several policy alternatives are discussed, including formulary apportionment.

[ClevengerP:04] Novella Clevenger and Ken Pfannestiel: “Double Taxation of Dividends: Is the question resolved?; New Accountant, REN Publishing, 2004. Considers the 15% rate started by Bush in 2003 a reasonable compromise.

[Clinton:11] Hillary Clinton: Remarks preceding President Hu’s State visit to the U.S.; U.S. Department of State, 14 Jan.2011.

[CMSR:11] Centre for International Cooperation and Development: Corporate income tax; Slovenia, document ACT-2, 2011, www.cmsr.si/en/.

[Coase:60] Ronald H. Coase: “The Problem of Social Cost”; Journal of Law and Economics, Vol.3, Oct.1960, The University of Chicago Press, pp.1-44.

[Coase:88] Ronald H. Coase: “The Nature of the Firm: Influence”; Journal of Law, Economics, & Organization, Vol.4, No.1 (Spring, 1988), Oxford University Press, pp.33-47.

[Coase:12] Ronald H. Coase: “Saving Economics from the Economists”; Harvard Business Review Magazine, Dec.2012.

[Cobourn:07] Bill Cobourn: Exploiting intellectual property in a complex World; Technology Executive Connection, Vol.4, based on a survey by The Economist, March 2007. File tecv4ip.pdfl>.

[CoburnH:12]‡ Tom Coburn with John Hart: Breach of Trust, How Washingon turns Outsiders into Insiders;

[Coburn:12]‡ Tom Coburn: Statement; U.S. Congress, 20 Sep.2012. Congress is to blame, it’s all legal. Code is too complex.  Thinks s the difference is between 27 and 18% off shore, but its 4%.

[Coglianese:11] Cary Coglianese: Federal Agency Use of Electronic Media in the Rulemaking process; Final Report to the Adminstrative Conference of the United States, Dec 2011; also  “Enhancing Public Access to Online Rulemaking Information”; Michigan Journal of Environmental and Administrative Law, 2012.

[Coglianese:11] Cary Coglianese: “Federal Regulations: Let's Review the Rules”; Los Angeles Times, 29  April 2011; RegBlog, Univ.of Pennsylvania Law School, 29  April 2011.

[Coglianese:12] Cary Coglianese: Regulatory Breakdown: The Crisis of Confidence in U.S. Regulation; University of Pennsylvania Press, 2012. Have.  Pigouvian taxation. 2Taxes vs. subsidies p.156.

[Coglianese:12E] Cary Coglianese: “Enhancing Public Access to Online Rulemaking Information,” Michigan Journal of Environmental and Administrative Law, 2012.

[CoglianeseK:07] Cary Coglianese and Robert A. Kagan: Regulation and Regulatory Processes; Ashgate, 2007.

[CoglianeseN:01] , Cary Coglianeseand Kalypso Nicolaidis: “Securing Subsidiarity: The Institutional Design of Federalism in the United States and Europe”;  in Kalypso Nicolaidis and Robert Howse (eds):  The Federal Vision:Legitimacy and Levels of Governance in the United States and the EuropeanUnion, Oxford University Press, . 2001.

[CohanA:12] William D. Cohan and Jonathan Alter: “A fair and Balanced Plan for Eliminating the Corporate Income tax”; Bloomberg Businessweek, 25 June 2012. 

[Cohen:11] Norma Cohen: Multinationals face more tax audits; Financial Times, 3 May 2011.

[Cohn:12]‡ Michael Cohn: IRS Commissioner Shulman Addresses Tax Delays; Accounting Today, 22 Mar. 2012.  Too may temporary provisons in the tax code.Bush tax cuts undecided. 2012 Budget cit by $300M

[CohnC:11] Peter Cohn and Mathew Caminiti: The Multinational Advantage; Bloomberg Businessweek, 20 and 24 Jan 2011. Uses data from [MarkleS:09]‡ North Carolina study.

[Collier:10, Paul Collie: The Plundered Planet; Oxford University Press,  2010.

[Collier:10W] Paul Collier: The political Econmy of Natural Resources; Social Research, Vol.77 no.4 Winter 2010: , professor of economics, Oxford University, and Michael Spence, 2001 Nobel Laureate in economics  . “‘Currently there is both an agency problem – ministerial corruption – and an information asymmetry: companies know better than governments what rights are worth. The consequences are often grotesque… In 2006 the Democratic Repub?>

[Collins:11D] Chuck Collins: Stop Corporate Tax Dodging: Talking Points and Background Information; Institute for Policy Studies, 23 Mar.2011.  Picture of Ugland house

[Collins:11I] Lauren Collins: “House Perfect, is the IKEA concept comfy or creepy?”; The New Yorker magazine, 3 Oct.2011. Includes IKEA’s tax avoidance.

[in [Slemrod:99] .  Canada, Japan, UK, US.

[Compustat:98]‡ Compustat: Tools for Tranfer Pricing Analysis Developed by the APA program, 5 Mar.1998.

[Compustat:04] Compustat: Financial Results of Companies in SIC code 7372 for 1999 to 2002; obtained Nov.2004.

[Conard:12] Edward Conard: “Unintended Consequences: Why Everything You’ve Been Told About the Economy Is Wrong”;   Portfolio, 2012. Bain Capital participant

[Conason:11] Joe Conason: Exclusive: John Kerry Says "Chinese Are Laughing All The Way To The Bank" Over Prospect Of U.S. Credit Downgrade; National Memo, Thu, 07/28/2011 - 5:15pm 

[ConconiPR:07]‡ Paola Conconi, Carlo Perroni, and Ryamond Riezamn: Is Partial Tax Harmonization Desirable?; European Center for Advanced Research in Economics and Statistics (ECARES), March 2007.

[ConnerS:09] Patrick D. Conner, E. Andrew Southerling:  New SEC Chairman Mary L. Schapiro Pledges Swift and Vigorous Enforcement; Morgan Lewis Litigation Practice, 12 feb 2009

[ConnicM:83] Connick v. Myers: 461 U.S. 138; United States Supreme Court 461 U.S. 138; 1983, <http://straylight.law.cornell.edu/supct/html/historics/USSC_CR_0461_0138_ZO.html> "Whether an employee's speech addresses a matter of public concern must be determined by the content, form, and context of a given statement, as revealed by the whole record”.

[Constantinides:89]† G. M. Constantinide : , “Theory of Valuation: Overview and Recent Developments”; in  [BhattacharyaC:89] . on Beta.

[Contractor:81] Farok J. Contractor: International Technology Licensing, Costs and Negotiation; Lexington Books, 1981. p. 125. –have  chapter around that page.

[Contractor:85]‡ Farok J. Contractor: Licensing  in International Stratgy, A Guide for Planning and Negotiation; Praeger, 1981.

[Contractor:01] Farok J. Contractor (ed):Valuation of Intangible Assets in Global Operations;  Quorum, 2001. Collection of papers, have, Bargaining in IP negotiations [p.16] , arm’s-length lag [p.120] . Bin Srinidhi: MNEs will devlop intangibles [p,173] . Profits under the 3 IRS methods [p177] . IP life [p220] . Ravi Sarathi: Ownership of software [p.225] . CISCO acquisitions [p.243] . Elisabeth King: Valuing the workforce [p.264]

[Contractor:00] Farok Contractor: “Valuing Intangible Assets and Corporate Knowledge: Some General Principles”; Knowledge and Process Management, Vol.7 no.4, Oct.2000.

[Contractor:02G] Farok Contractor: “The Growth of Alliances in a New Knowledge-Based Economy”; International Business Review, Vol.11, No 4, Aug.2002.

[Contractor:02K] , Farok Contractor: “How Knowledge Attributes Influence Alliance Governance Choices; A Theory Development Note”; Journal of International Management, Vol.8 no.1, Spring 2002.

[CookC:10] Nancy Cook and Eric Cook: System and method for analyzing tax avoidance; US patent 7,716,104 B2, granted 11 May 2010. Focus on interstate transfers . Refers to IRC 482.  Parameter-based. Chapter 5 formulas, ratios.

[CordesEG:05] Joseph J. Cordes, Robert D. Ebel , and Jane G. Gravelle: Encyclopedia of Taxation and Tax Policy; Urban Institute Press, Oct.2005.

[Cornez:00]‡ Arnold Cornez: The Offshore Money Book: How to Move Assets Offshore for Privacy, Protection, and Tax Advantage, 2nd Ed; Contemporary Books, 2000. Mentions IP, p.57,58.

[Cornford:04] Andrew Cornford: Enron and Internationally Agreed Principles for Corporate Governance and the Financial Sector; G-24 Discussion paper 30, UNCTAD, June 2004.

[CorradoS:04]† Carrol Corrado and Dan Sichel: "Measuring Capital and Technology: An Expanded Framework"; Federal Reserve, Aug.2004, <http://www.federalreserve.gov/pibs.feds/2004/200465/200465pap.pdfl>. 

[Corrigan:09] Conn Corrigan: Irish Economy at risk in Obama tax plan; Irish Central, 4 May 2009, updated 23 July 2009.

[Cosper:12] Susan M. Cosper: Statement to Congress;  Technical Director Financial Accounting Standards Board, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012.  Explains FASB, determines GAAP standards. Does not control actual tax law. Deferral guideline in indefinite deferral, ABP23.

[CovaDZ:11] Bernard Cova, Daniele Dalli, and Detlev Zwick: “Critical perspectives on consumers’ role as ‘producers’: broadening the debate on value co-creation in marketing processes”; Marketing Theory, vol.11 no.3, Sep. 2011, pp.231-241. from Sonny Chan CS207.

[CowdenV:11] Stephen Cowden and Jans van der Woude: Reed-Elseviers 20-F report to the SEC, for FY 2010; SEC Edgar-online, 2011.

[Cowen:09] Tyler Cowen: Modern Principles of Economics; Worth Publishers, 2009.  

[Cowen:11C] Tyler Cowen: Corporate Income tax as a share of Corporate profits; Marginal Revolution, 17 Nov 2011. Nice Graphs. Corporate Tax should be zero. Used in Figure AppG.3. <<from [CowenT:11] ??>>

[Cowen:11G] Tyler Cowen: The Great Stagnation: How America Ate All The Low-Hanging Fruit of Modern History, Got Sick, and Will (Eventually) Feel Better; A Penguin eSpecial from Dutton [Kindle Edition] 2011. In Kindle

[CowenT:11] Tyler Cowen and Alex Tabarrok: Modern Principles, Macro Economics, 2nd Ed.; Worth Publishers, 2011.  Easy reading, have. Low level expectations. New Philosophy? Nothing on intangibles or taxhavens.

[Cox:11] Patrick Cox: Taxmasters: We solve your Tax problems;  <http://www.txmstr.com>, 2011.

[Coy:12] Peter Coy: “The Problem with Patching Up the Tax Code”; BBW, 19 Nov.2012, pp.29-31. Tax expenditures. {VIC Ch10.6}

[Coy:13B] Peter Coy: “In Job Creation, Big Is Often Better”; BBW, 15 Apr.2013, p.16. Big companies have more money to invest in growth, are more global. {VIC Ch9.2}

[Coy:13E] Peter Coy: “The Rise of the Intangible Economy”; BBW, 22 Jul.2013, pp.6-7. The BEA will add costs of generating IP, as R&D and Movies to the GDP, increasing it by 2.7%. In 1977 tangible investment was about 10% of gdp and intangible about 8%, in 2010 the estimates are 7% and 14%.

[CoyD:11] Peter Coy and Jesse Drucker: “Apple, Google May Profit on a Tax Holiday”; Bloomberg Businessweek, 17 March 2011.  Repatriation issues.  Mentions formulary apportionment taxation. [xls/taxrates] {VIC Ch7.6} [ACM]

[Cray:09] Charlie Cray: Obama's Tax Haven reform: Chump Change; CorpWatch, 15 June 2009.  {VIC Ch8.9}

[CremerG:97] Helmuth Cremer and Fahrouz Gahvari: “Tax Competition and Tax Evasion”; Nordic Journal of Political Economy, Vol.24, 1997, pp.89-104.

[CremerG:00] Helmuth Cremer and Fahrouz Gahvari: “Tax Evasion, Fiscal Competition, and Economic Integration”; European Economic Review, Vol.44, pp.1633-1657.

[Crichton:06]‡ Michael Crichton: Canada adopts the Anticipated Profits Approach for Calculating a Reasonable Royalty Rate ;  Canadian Intellectual Property Review, 24 CIFR, June 2006, pp.215-234.  Author is with Gowlingss, LaFleur Henderson LLP, Ottawa, Canada.

[Cringely:95]‡ Robert X.  Cringeley: Steve Jobs: The Lost Interview; PBS and Channel 4 interview, 1995, 2011. “without data [policy] business decisions are based folklore”

[CroninEa:11] Doug Cronin, Mike Heimert, Robert Kirschenbaum, Charles Larson, and Irving Plotkin: “`Useful Life’ Determination in the Context of Intangibles Transfer Pricing Valuation  Theoretical / Heuristic Framework for Analysis (i.e., Not Driven by Regulations)”; NABE Transfer Pricing Symposium, July 2011. —Boston Scientific, —Ceteris, —Miller & Chevalier, —IRS, —PWC

[CroninLH:04] Bruce Cronin, Lesley Catchpowle, and David Hall: “Outsourcing and Offshoring”; CESifo Forum, a quarterly journal, Summer 2004, The IFO institute for Economic Research and Ludwig-Maximilians-Universität , Munich, Germany, www.cesifo.de, pp.17-21. Globalization.

[Crowell:37] Chester Theodore Crowell: “Our Tax Jungle”; Harper’s Magazine, Vol.175, Nov.1937. Quotes Morgenthau on importance of fairness.

[CTJ:12] CTJ: Policy Options to Raise Revenue; summary of [Wamoff;12] , Citizens for Tax Justice, 8 March 2012.

[Cunningham:13] Peter Cunningham: "A dark, cruel comedy at the expense of the Irish taxpayer"; Financial Times, 27 Jun.2013, , p.9.   Lack of banking yregulations in Ireland and the guarantee provided to the Anglo-Irish bank settles the Irish with abligations approaching Euro 30B.

[Cunningham:12] Peter Cunningham: Capital Sins; 2012. A novel set during the Irish financial crisis , starting in 2008.

[Cusack:11] Bob Cusack: Gang of Six Collapses: Winners and Losers; The Hill, 22 May 2011.

[Cusumano:95]† Michael Cusumano and Richard Shelby: Microsoft Secrets, How the World's most Powerful Software company Creates Technology, Shapes Markets, and Manages People; MIT, 1995.

[Cusumano:04] Michael A. Cusumano: The Business of Software; Free Press, 2004. Excellent review, with numbers and graphs. Favors synchronize and stabilize approach to software creation.

[Cyprus:11] Cyprus tax:  Taxation of Interest, Dividends and Capital Gains in Cyprus;  <http://www.fbscyprus.com/assets/mainmenu/538/docs/INT%20-%20DIV%20-%20CAP%20GAINS.pdfl>

DDDDDDDD

[Dagan:00] Tsilly Dagan (Bar Ilan School of Law): The Tax Treaties Myth; NYU Journal of International Law and Politics , Vol.32, Oct.2000, p.939-996.   <http://papers.ssrn.com/sol3/papers.cfm?abstract_id=379181. On Double taxation. Alternatives, game theory. No tax alternative example pp.955-957 . Implies corporate taxes throughout. No tax haven. Many references. {VIC Ch8.6.3}

[Daily:02] Frederick W. Daily III: Stand Up to the IRS; Nolo, 2002. Many numbers. Org chart Individuals only have an out-of-state family corporation. Criminal div: 4500 people, IRS processes over 125 tax returns. 200 M filings, 25% auditors, 15% Collections = 40% of 92,000 = , 3% criminal investigators.  57% operations [Daily:09]‡. The Office of Tax Shelter Analysis (OTSA) in the LB&I Division collects and analyzes information about abusive tax shelters and transactions, and coordinates LB&I's tax shelter planning and operation. 1500 attorneys in Office of the Chief counsel.  47,000 for small business and self-employed. Only 290 in LMSB in DC, PA  NY  IL TX CA.

[Dalio:09] Ray Dalio: A Template for Understanding What Is Going On;  in Insghts Into the Global Financial Crisis, CFA institute, Research Foundation, 2009, pp.94-109.  deleveraging

[Dalsgard:08]‡ Thomas Dalsgaard @International Monetary Fund: Japan’s Corporate Income Tax – Overview and Challenges; IMF Working paper, WP/08/70, March 2008.

[Daly:11] Spencer Daly: “Secrecy in Limbo: What the Most Recent Settlement With the IRS Means for UBS and the Rest of the Swiss Banking Industry”; The Journal of International Business & Law no.108, Hofstra Univ., 30 March  2011, pp.133-152. Swiss bank shifting to Singapore and HongKong Subsidiaries.

[Damodaran:99] Aswath Damodaran: “Research and Development Expenses: Implications for Profitabilty Measurement and Valuation”;  Stern School of Business, Working paper NYU Working Paper No.FIN-99-024. R&D cost should be treated as (tax deductible) capital expenses. Putting IP on books was possible before 1975 in U.S., and under IAS 9.

[Damodaran:00] Aswath Damodaran: ”An Updated Amazon valuation”; working spreadsheet at <http://pages.stern.nyu.edu/~adamodar/amazon2000-1.xls.

[Damodaran:02]†Aswath Damodaran: The Dark Side of Valuation; Valuing Old Tech, New Tech, and New Economy Companies; Prentice-Hall, 2002.

[Damodaran:03] Aswath Damodaran: Measuring Company Exposure to Country Risk Theory and Practice; SSRN-id889388.

[Damodaran:05] Aswath Damodaran: ” The Value of Control: Implications for Control Premia, Minority Discounts and Voting Share Differentials”; S-DRP-05-02, Stern School of Business , July 2005, Available at SSRN: <http://ssrn.com/abstract=837405; slides at <http://pages.stern.nyu.edu/~adamodar/pdfl>iles/country/controlvalue.pdfl>. Also: The Promise and Peril of Real Options; Stern School of Business, Working paper S-DRP-05-02, July 2005, 75pp.<MISQ file> Focuses on Options. Options have value to overcome uncertainty. Rarely valued, but implicitly included in many acquisitions, and to a lesser extent in share prices.

[Damodaran:06] Aswath Damodaran: Damodaran on Valuation, 2nd edition; New York: John Wiley and Sons, 2006.

[Damodaran:06D]‡ Aswath Damodaran: Dealing with Intangibles; Valuing Brand Names, Flexibility, and Patents;  Stern School of Business, Jan.2006, 73pp.<MISQ file> Focuses on Options. Quotes Leonard Nakamura on Investment in Intangibles $1trillion in 2000, and $6T. capitalized value. (implies life?).

[DanowitzEa:12] Andrew Danowitz, Kyle Kelley. James Mao, John P. Stevenson, and Mark Horowitz: CPU DB: Recording Microproecessor History; CACM Vol.55 No.4, April 2012.

[DarbyL:07] Joseph B. Darby IIII and Kelsey Lemaster: Double Irish More than Doubles the Tax Savings”; Practical US/International Tax Strategies, WorldTrade Executive, Vol.11 No.9, 15 May 2007.

[dAroma:27] Pasquale d’Aroma, chair Committee of Technical Experts on Double Taxation and Tax Evasion: Double Taxation and Tax Evasion; League of Nations  report G.261 M85, 1927.II. Geneva, April 1927, scanned and re-typeset  by Michel  J. McIntyre, 8 Feb.2004 at the University of Michigan.  Section I, Impersonal taxes  Article 4.Income from shares or similar interests shall be taxable in the State in which the real centre of management of the undertaking is situated. Article 5.Income from any industrial, commercial or agricultural undertaking and from any other trades or professions shall be taxable in the State in which the persons controlling the undertaking or engaged in the trade or profession possess permanent establishments.  ... The real centres of management, affiliated companies, branches, factories, agencies, warehouses, offices, depots, shall be regarded as permanent establishments. Should the undertaking possess permanent establishments in both Contracting States, each of the two States shall tax the portion of the income produced in its territory.The fact that an undertaking has business dealings with a foreign country through a bona fide agent of independent status (broker, commission agent, etc.), shall not be held to mean that the undertaking in question has a permanent establishment in that country. Should the undertaking possess permanent establishments in both Contracting States, each of the two States shall tax the portion of the income produced in its territory.  Article 7. Salaries, wages or other remuneration of any kind shall be taxable in the State in which the recipients carry on their employment. Salaries of officials and public employees who are serving abroad shall, however, be taxable in the State which pays these salaries.

[DARPA:07] DoD: Research, Deve,opment, Test, and Evaluation, Vol.1 Defense Advanced Research Projects Agency; Budget, Feb.2007.

[DauchyN:09] Estelle Dauchy and Tom Neubig: "President Obama's Business Tax Proposals: Industry Effects"; Tax Notes, 19 Oct. 19, p. 314. Doc 2009-21147, or 2009 TNT 202-8 . Ernst & Young LLP Quantitative Economics and Statistics calculations.  U.S.-headquartered global companies pay a little more than half of the total U.S. corporate income taxes. Quotes rules for new Japan deduction.

[Daum:01] Juergen Daum: The New DASB rules for reporting in Intangible Asset – The U.S. Versus the European way; The new New Economy Analyst Report, 10 Nov.2001. Scandinavian countries report IP.

[Davidoff:11] Steven M. Davidoff: DealBook: The Benefits of Incorporating Abroad in an Age of Globalization; The New York Times, 20 Dec.2011.  The successful public offering of Michael Kors Holdings offers a case study on how globalization increasingly allows companies to avoid taxes and regulation in the United States. JPMorgan Chase estimates that American multinationals have $1.375 trillion in cash sitting overseas. [ACM]

[Davidson:11]‡ Adam Davidson: “Can Anyone Really Create Jobs?”; The New York Times, 3 Nov. 2011.

[Davidson:12] Adam Davidson: “The Purpose of Spectacular Wealth, According to a Spectacularly Wealthy Guy”; The New York Times, 1 May 2012.  Preview of Conard, defending the 1%.

[Davis:09] Manny Davis:  Symantec Wins Tax case – Not responsible for IRS Back Taxes ; BackTaxHelp.com , 11 Dec.2009, retrieved 11 Oct 2011. $545M savings. [xls/forest]

[DavisRKM:11] Benjamin Davis, Elizabeth Ridlington, Gary Kalman, and Jeffrey Musto: "Tax Shell Game: How much did Offshore Tax havens Cost you in 20102?";  U.S. Public Research Interest Group , 18 April 2011. http://www.uspirg.org/reports/usp/tax-shell-game-how-much-did-offshore-tax-havens-cost-you-2010>.  Annual loss is $100B. Tax Evasion: Tens of Billions in Taxes Avoided Through Offshore Activity, Havens, U.S. PIRG Says. [xls/taxrates]

[DavisM:97] Shelley L. Davis and Mary Matalin: Unbridled Power: Inside the Secret Culture of the IRS. Harper Collins, 1997. ISBN 0-88730-829-5.  Former IRS historian.

[DavydenkoSZ:12] Sergei A. Davydenko, Ilya A. Strebulaev, and Xiaofei Zhao: , A Market-Based Study of the Cost of Default; to appear, 2012.  University of Toronto, Rotman School of Management (D&Z), Stanford University, Graduate School of Business, and NBER (S)

[deGrootE:11] Gaby de Groot and Siem Eikelenboom: “Fiscale BV’S onder de loep genomen”; Het Financieele Dagblad, 19 Jan.2013. Problems with resolving Enron’s bankrupt shell operations in the Netehrlands, Enron used Dutch rulings to avoid reporting. Chnges as of 2004. But still, shells gew from 9000 in 2004 to 1400 in 2010. Dutch report due in march/April 2013.

[DeHoon:12] Iven de Hoon: Tax advice is our passion, our passion is your benefit; Brochure, Antwerp, Belgium. 2012. Straightforward information on Hong Kong, Curacao, Isle of Man, Luxembourg.

[delaVega:1668] Joseph Penso de la Vega: Confusión de Confusiones; 1668,   The stock market, trading in shares of thesecond multinational, after the British East India Company.

[DelMonte:10] James Del Monte: IT Employer Information, Cost of Hiring/Turnover (CoH); JDA professional Services, 2010, <http://www.jdapsi.com/Client/articles/coh. $48.5K direct, $204.5 indirect $253K.

[Deloitte:10] Deloitte: Uncertain Tax Positions and the IRS Transparency Initiative, No Holds barred; Deloite Development LLC, 10 May 2010.

[Deloitte:11] Deloitte: SEC Compliance Checklist – General; Deloitte TAX , Jan.2011. includes rules for significant subsidiaries, paperwork reduction.

[deMatteis:99] Bob deMatteis: From Patent to Profit: Secrets and Strategies for the Successful Inventor; 3rd edition, Berkeley Publishing, 1999. Profit and Royalty. Profit minimization is common already for taxes, so a poor basis for royalty.

[deMooij:05] Ruud Aloysius de Mooij: “Will Corporate Income Taxation Survive?”; De Economist, Springer Verlag, Vol.153 no.3, Dec.2005, pp.277-301. Quotes Devereux: corporate taxes will wither.  taxing reduces risk if failure!

[deMooij:09]‡ Ruud de Mooij: "An applied analysis of ACE and CBIT reform in the EU“; CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis,  2009.

[deMooijE:08]‡ Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate Tax Elasticities A Reader’s Guide to Empirical Findings“; Working Papers 0822, Oxford University Centre for Business Taxation; Oxford Review of Economic Policy, Oxford University Press, Vol.24 no.4, Winter, pp.680-697.

[deMooijN:08] Ruud de Mooij and Gaëtan Nicodème: "Corporate tax policy and incorporation in the EU"; International Tax and Public Finance, Springer, Vol.15 no.4, Aug.2008, pp.478-498.

[deMooijN:08P]‡ Ruud A. De Mooij & Gaëtan J.A. Nicodème: How Corporate Tax Competition Reduces Personal Tax Revenue; CESifo DICE Report, IFO Institute for Economic Research at the University of Munich, Vol.6 no.1, April 2008, pp.27-31. Shift because shifting to corporate forms, LLCs.

[Demos:13] Tilis Demos: “Twitter Saays Value May Top $11 Billin”; Wall Street Journal, 25 Oct.2013, p.1. [ACM].

[DengL:06] Z. Deng and Baruch Lev: “In-process R&D, to Capitalize or Expense?”; The Journal of Engineering and Technology Management, March 2006, pp.18-32. An IPR&D charge may signal future earnings growth to investors. Deng and Lev found that investors value the acquired R&D differently from goodwill. They concluded that investors perceive, on average, the fair market values assigned to IPR&D projects as credible indicators of asset values. A company with a larger IPR&D charge is more likely to be rewarded by investors in postacquisition periods.

[DengLN:99] Z. Deng, Baruch Lev, and Francis Narin: Science and technology as predictors of stock market performance; Financial Analysts Journal, May 1999, DeSanctis publishing, pp.20-32

[Denning:10] Steve Denning: The Leader’s Guide to Radical Management; Jossey-Bass, Wiley, 2010. have

[Denning:11]‡ Steve Denning: Why Amazon Can't Make A Kindle In the USA; Forbes, 17 Aug.2011. The loss of manufacturing skills comes after offshoring.

[Denning:11D] Steve Denning: The dumbest Idea in the World: Maximizing Shareholder Value; Forbes, 28 Nov.2011. Comment on[ Martin:11] book.

[Denning:12]‡ Peter Denning: “The Idea Idea”; Communications of the ACM; Vol.55 No.3, March 2012, pp.30-32.

[Denning:12M] Steve Denning: What Every Compamy Must Understand; Forbes, 8 Aug.2012. Comment on[ Rubin:13] Scrum book. “All firms are software firm nowe”

[Denning:13C] Steve Denning: Did Ronald Coase Get Economics Wrong; Forbes, 25 Sep..2013. Now we have the creative econmy. .Cites Andrew Hill (no, due to C-suite compensation, Oligogolies, getting government breaks, finacial engineering, hiding low RoI), Vitari (yes, diseconomies), Hagel (scalable learning, decentralize organizations around employees, needs paradigm shift) , Roger Martin (distinguishes algorithmic versus heuristic work – requring smarts, often from external Sources)

[Denniston:11P] Lyle Denniston: Argument preview: Corporate “personhood” – again; 18 Jan.2011. <http://www.scotusblog.com/2011/01/argument-preview-corporate-personhood-again/

[Denniston:11R] Lyle Denniston: Argument recap: Losing on a privacy claim?: 19 Jan.2011. [<http://www.scotusblog.com/ ?p=112356 [App.G?]

[Derman:04] Emanual Derman: My Life as a Quant; Wiley, 2004.

[Derman:11] Emanual Derman: Models.Behaving.Badly; Free Press, Simon and Schuster, 2011. Have on Kindle. Intuition and experience.

[deRothschild:12] Evelyn Robert de Rothschild: Monetary Express; The Huffington Post, 14 March 2012. Election financing.

[Desai:08]‡ Mihir A. Desai: Decentering of the Global Firm; Harvard University working paper 09-054, Sep.2008.  I used that in chap 2 for inversion, now in Chap.9?

[Desai:09] Mihir A. Desai: Securing Jobs or the New Protecionsim:: Taxing the Overseas Activities of Multinational Firms; ; Harvard University working paper 09-107, 2009. 

[DesaiD:07] Mihir A. Desai and Dhammika Dharmapala: Taxes and Portofolio Choice: Evidence from JGTRRA’s Treatment of International Dividends; NBER Working paper 13,281, July 2007.  <http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1000680.

[DesaiD:08]‡ Mihir A. Desai and Dhammika Dharmapala: Taxing the Bandit Kings; Yale Law Journal Pocket Part 98, YLJO Essay, 17 Nov.2008.  On sovereign wealth funds. SWFs are tax-exempt, but still should not be taxed by the US per §829.

[DesaiH:00] Mihir A. Desai  and James R. Hines jr.: "The Uneasy Marriage of Export Incentives and the Income tax"; Tax Policy and the Economy, Vol.15, MIT press;  National Bureau of Economic Research, NBER working paper 8009, Nov.2000.

[DesaiFH:01] Mihir A. Desai, C. Fritz Foley, and James R. Hines jr.: “Repatriation taxes and dividend distortions”; National Tax Journal, Vol.54 no.4, Sep.2001, pp.829-851.

[DesaiFH:03]‡ Mihir A. Desai , C. Fritz Foley, James R. Hines, Jr: "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets“; NBER Working Papers 9715, National Bureau of Economic Research, Inc., 2003. Other versions: [DesaiFH04N]‡

[DesaiFH:04A]‡ Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr. "Venture Out Alone“; Harvard Business Review 82 no.3 (March 2004).

[DesaiFH:04F] Mihir A. Desai, C. Fritz Foley, and James R. Hines jr.: "The Costs of Shared Ownership: Evidence From International Joint Ventures“; Journal of Financial Economics 73 no.2, Aug.2004, pp.323-374.

[DesaiFH:04R] Mihir A. Desai, C. Fritz Foley, and James R. Hines jr.: "Economic Effects of Regional Tax Havens“;  NBER working paper 10806,  SSRN No.601108 , Sep.2004.  Nearshore  taxhavens, trading zones?. 20.8% tax reduction.  Stimulates regional growth. Tax competition.

[DesaiFH:04S]‡ Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets“; Journal of Finance, Vol.59 no.6, Dec.2004, pp.2451-2488. (Revised version of NBER Working Paper 9715.)

[DesaiFH:04W]‡ Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr. "Foreign Direct Investment in a World of Multiple Taxes“; Journal of Public Economics 88 no.12 (Dec.2004): 2727-2744. (This paper is a revised version of HBS Working Paper 03-047 and NBER Working Paper no.8840.)

[DesaiFH:05D] Mihir A. Desai, C. Fritz Foley, and James R. Hines jr.: "The Demand for Tax Haven Operations“; Journal of Public Economics, Vol.90, Elseviers, Feb.2006, pp.513-531;  SSRN No.593546, March 2005.  Who uses taxhavens?. Multinationals, companies with R&D. does not distinguish types of taxhavens.

[DesaiFH:05E] Mihir A. Desai, C. Fritz Foley, and James R. Hines jr.: “Do Tax Havens Divert Economic Activity?”; Economics Letters, Vol.90, Elseviers 2006, p.219-224.

[DesaiFH:05I]‡ Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr. "Foreign Direct Investment and the Domestic Capital Stock“; American Economic Review Vol.95 no.2, May 2005, pp.33-38.

[DesaiFH:06A] Mihir A. Desai, C. Fritz Foley, and James R. Hines jr.: "Taxation and Multinational Activity; New Evidence, New Interpretations“; Survey of Current Business, Vol.82 no.6 Feb.2006, pp.16-22.  Indirect foreign taxes do not receive tax credit.

[DesaiFH:06E] Mihir A. Desai, C. Fritz Foley, and James R. Hines jr.: "Do Tax Havens Divert Economic Activity?“;  Economics Letters, Vol.90, Elseviers 2006, p.219-24; also Ross School of Business Working paper Series no.1024S, University of Michigan; SRN No.704211, April 2005.  Increases FDI in other offshore activities.

[DesaiFH:07] Mihir A. Desai, C. Fritz Foley and James R. Hines jr.: "Economic Effects of Dorgan, Levin, & Feingold, Deficit Reduction. Senate Bill 110, Subtitle B, Section 212. R 25 Jan.2007. <check>

[DesaiFH:07L]‡ Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr. "Labor and Capital Shares of the Corporate Income Tax Burden“;  in Who Pays the Corporate Tax in an Open Economy?, Brookings,  Dec.2007. 45-75% falls on labor.

[DesaiH:00] Mihir A. Desai  and James R. Hines Jr.: "The Uneasy Marriage of Export Incentives and the Income tax"; Tax Policy and the Economy, Vol.15, MIT press;  National Bureau of Economic Research, NBER working paper 8009, Nov.2000. IC-DISC and FSC, tax credit, Subpart F: passive income of CFCs is deemed distributed.

[DesaiH:04] Mihir A. Desai and James R. Hines jr.: “Old Rules and New Realities: Corporate Tax Policy in a Global Setting”; National Tax Journal, Vol.57 no.4, Dec.2004, pp.937-960.

[DeToqueville] Alexis  de Toqueville: Democracy in America; On Kindle

[Deutsch:08] R. Deutsch, R. Arkwright, and D. Chiew: Principles and Practice of Double Taxation Agreements: A Question and Answer Approach; BNA International, London, 2008.

[Devasabai:09]‡ Kris Devasabai: “Cayman registration fees to rise”; Hedge Funds Review News, 15 Dec 2009.

[DevereuxGK:03]‡ Michael Devereux, Rachel  Griffiths, and Alexander Klemm: Can international tax Competition explain Corporate Income Tax reforms?;  .Compute effective tax rates (EMTR) as tax paid over earnings. Still based on reported taxable earnings.

[DevereuxH:03] Michael P. Devereux and R. Glenn Hubbard: "Taxing Multinationals"; International Tax and Public Finance, Springer, Vol.10 no.4, Aug.2003, pp.469-487. Formal model shows that worldwide taxation is not optimal even with credits and deductions if foreign taxes are high, but not if low, as in taxhaven. Deferral is limited and is at full rate.

[DevereuxK:09] Michael Devereux and Christian Keuschnigg: Distorting the Arms-length principle ; Oxford University Centre for Business Taxation, Working Paper 09/10 , July 2009.  arm’s length prices systematically differ from independent party prices”

[DevereuxL:10] Michael Devereux and Simon Lorentz: Evaluating Neutrality Properties of Corporate tax reform; Oxford University Centre for Business Taxation, Working Paper 10/07, 12 April 2010.  Single market rate versus international loss?

[DevereuxL:11] Michael Devereux and Simon Lorentz: How would EU corporate tax reform affect US investment in Europe; National Bureau of Economic Research, NBER working paper 17576, Oct.2011.  Many tables: various industries effective tax rates (EMTR). Rank China 22.48, Korea 19.8%Japan 36%, Canada 25.7% US 34.98, India 29.5Germany 27% UK.26.3%.  Still based on reported taxable earnings.

[Dey:89] Richard Morris Dey: In the Way of Adventure: The Story of John Caldwell and Palm Island; Offshore Press, 1989, 35pp.Out of print.

[Dharan:02] Bata G. Dharan: Enron’s Accounting Issues – what we can learn to Prevent Future Enrons; Testimony prepared to US House Energy and Commerce Committee’s Hearings on Enron’s Accounting, Feb.2002.

[DharmapalaH:06] Dhammika Dharmapala and James R. Hines jr.: Which countries became Tax Havens? National Bureau of Economic Research, 2006, Cambridge; revised May 2009.

[Dharmapala:08] . Dhammika Dharmapala: “What problems and opportunities are created by tax havens?”; Oxford Review of Economic Policy, Oxford University Press, 2008.

[DharmapalaFF:09] Dhammika Dharmapala, C. Fritz Foley, and Kirstin J. Forbes: `Watch what I do, Not what I say’: The unintended Consequences of the Homeland Investment Act; NBER working paper 15023, June 2009. HIA is an alternate for the AJCA.  $300B repatriated the same amount paid out in dividends.

[DiamondZ:08] John W. Diamond and George R. Zodrow (eds):  Fundamental Tax Reform: Issues, Choices and Implications;  MIT Press, 2008. Foreword by James Baker III. Have.

[DickinsNW:05] Denise Dickins, Thomas G. Noland, and Kenneth M. Washer:Primer on Partnership-Compensation Models”; The CPA Journal, Aug.2005.

[Dijkstra:72]† O. J. Dahl, E. W. Dijkstra, and C. A. R. Hoare, Structured Programming, Academic Press 1972.

[Dingh:10] Leuyen Dingh: Transfer Pricing: IRS Disagrees With Tax Court's Findings, Legal Interpretations in 'Veritas' Ruling;  BNA Daily Tax Report, 12 Nov.2010.

[DinopoulosT:99] Elias Dinopoulos & Peter Thompson:. "Scale effects in Schumpeterian models of economic growth“; Journal of Evolutionary Economics, Springer, Vol.9 no.2, , 1999, pp.157-185.

[DinopoulosS:99] Elias Dinopoulos,  and Paul Segerstrom: "The dynamic effects of contingent tariffs“; Journal of International Economics, Elsevier, Vol.47 no.1, , Feb. 1999, pp.191-222.

[Dionne:12] E.J. Dionne: Ideological Hypocrites; The National Memo, 20 Feb.2012. Earmarks and bailouts.

[Ditmer:11] Philip Dittmer: "U.S. Corporations Suffer High Effective Tax Rates by International Standards";  Tax Foundation Special Report No.195, Sep.2011.

[Doebele:04] Justin Doebele: “Flex Forward: Flextronics' Michael Marks says that outsourcing can only get much, much bigger”; Chief Executive, 1 July 2004.

[Doernberg:08] Richard L. Doernberg:  International Taxation in a Nutshell, 8th edition; Thomson West Law, 2008, 612pp.On Kindle

[Doggart:02] Caroline Doggart: Tax Havens and Their Use; Economist Intelligence Unit, 2002. Quotes Powell defintiom.

[Dohmen:09] Joep Dohmen: “Multinationals betalen vrijwel geen belasting”; NRC Handelsblad, 21 Feb.2008, updated 25 Nov.2009, <http://www.nrc.nl/economie/article1855259.ece/Multinationals_betalen_vrijwel_geen_belasting. <not a great reference>

[DoJ-TD:11]‡ Tax Division: About Us; US Government, Department of Justice, 2011. <http://www.justice.gov/tax/about_us.htm.  tax division,  350 attorneys. Vacant leadership. codified at 28 C.F.R. § 0.70. On June 10, 1933, President Franklin D. Roosevelt issued an executive order consolidating within the Department of Justice the control of all federal tax litigation.

[DonadioP:11] Rachel Donadio and Elisabetta Povoedo: “Italy Tries Raising the Social Stigma on Tax Evaders”; The New York Times, 24 December 2011. $150B annually lost, underground economy is 17.5% of GDP.

[Donmoyer:10] Ryan J. Donmoyer: IRS Trims Demand for Corporate Tax-Shelter Lists - Businessweek, Sep 24, 2010.  www.businessweek.com/.../irs-trims-demand-for-corporate-tax-shelters..., You +1'd this publicly. Undo

The U.S. Internal Revenue Service scaled back its requirement that companies begin listing all tax-saving transactions to help the agency.

[Dooley:11] Brian Dooley: International Taxation in America; Authorhouse, 2010. Non-professional writing.

[Dorgan:07] Dorgan et al.: US senate Deficit Reduction Bill of 2007, Senate Bill 681, Subtitle B, S. 212, 110th Cong., 1st Sess. 2007.   Radical changes of legislation are being proposed to change taxation rules for CFCs both within countries, as the U.S., and among OECD members.

[DossaniK:??] Rafiq Dossani and Martin Kenney: “The relocation of Service provision to Developing Nations, The Case of India”; pp.193-217. Year?

[DoT:07] Department of the Treasury: Treasury Conference on Business Taxation and Global Competitiveness; background paper, 23 Jul.2007, 54pp.<http://www.treasury.gov/press-center/press-releases/Documents/07230%20r.pdf>.  Cites CBIT. Us 13. 4%, OECD 16.1% 2000-2005 average

[DowdMM:12] Tim Dowd, Robert McClelland, and Athiphat Muthiacharoen:  New Evidence on the Tax Elasticity of Capital Gains; Joint Committee on Taxation. June 2012, JCX 56-12, 49pp.  pass through capital gains are highly sensitive to persistent tax changes, not mutal funds

[Doyle:85] Jon Doyle: “Reasoned Assumptions and Pareto Optimality”; Proceedings of IJCAI195, American Association for Artificial Intelligence, 1985. pp.87-90..

[DoyleFT:09]† John Doyle, Bruce Francis, and Allen Tannenbaum: Feedback Control Theory; MacMillan 2009. Prior edition 1992, now available free on Google.

[DufeyG:94]‡ Gunter Dufey and Ian H. Giddy:The International Monet Market, 2nd ed; ;  Prentice Hall, 1934. Ex Univ.of Michigan anf Morgan Guaranty, Nov.1988, p. 13. Most of the growth of the Eurocurrency market has occurred in the last two decades. (1978, p. 22)  Reports Morgan's earliest estimate of the gross size of the Eurocurrency market as only $20 billion In 1964?. See Dufey and Giddy (1978, Chap. III) for a discussion of the growth of the Eurocurrency market. On the net size, see Morgan Guaranty (Nov.1988, p. 13). Eurodollar net 2,587B  <used as start in chapter 4 year 1976.

[Drucker:73]‡ Peter Drucker: The Practice of Management; 1973.  There is only one valid definition of a business purpose: to create a customer.

[Drucker:08] Jesse Drucker: “Corporate Tax Reporting Draws GAO Scrutiny”; Wall Street Journal, 13 Aug.2008. Period 1998-2005, 60% paid no tax. Arge ((50M+ 25% no tax in 2005.

[Drucker:10] Jesse Drucker: “Globe-trotting Profits, U.S. Companies Dodge $60 Billion in Taxes with Global Odyssey”; Bloomberg Businessweek, 14 May 2010. Lexapro & Forest labs. ..[ACM].

[Drucker:10A] Jesse Drucker: “Tax `Shenanigans’ Turn U.S. Sales to Foreign Income with Billions Offshore” ; Bloomberg Businessweek, 20 July 2010.   Based on a report describing 6 anonymous companies to the House Ways and Means committee. <http://www.bloomberg.com/news/2010-07-23/tax-shenanigans-turn-u-s-sales-to-foreign-income-with-billions-offshore.html>. ..[ACM].

[Drucker:10B] Jesse Drucker: “The Tax Haven That’s Saving Google Billions”; Bloomberg Businessweek, 21 Oct.2010.   <http://www.businessweek.com/technology/google-tax-cut/google-terminal.html> ..[ACM].

[Drucker:10C] Jesse Drucker: “Dodging Repatriation Tax Lets U.S. Companies Bring Home Cash”; Bloomberg Businessweek, 28 Dec.2010. ..[ACM]. 

[Drucker:11B]‡ Jesse Drucker: “Billionaire’s Guide to Paying No Taxes”; Bloomberg Businessweek, 8 April 2011.  400 top.

[Drucker:11M]‡ Jesse Drucker: “The more you make, the less you pay”; Bloomberg Businessweek, 11 April 2011.  Examples of individual ploys.

[Drucker:11P] Jesse Drucker: “Puerto Rico Tax Break Shifts to Cayman Islands”; Bloomberg Businessweek, 20 Dec.2011.  Possessions use CFHs, tax incentives from 1976. ..[ACM].

[DruckerRM:11] Jesse Drucker, Richard Rubin, and Ryan Mac: “The Trillion-Dollar Tax Holiday”; Bloomberg Businessweek, 3 Oct.2011, p.66-67.  Examples of repatriation and lobbyists links. ..[ACM].

[Drum:11] Kevin Drum: Chart of the Day, Corporate Taxation in America; Mother Jones, 17 Nov, 2011. Chart used in Ch10.3

[DuhiggB:12] Charles Duhigg and Keith Bradsher: How the U.S. Lost Out On iPhone Work, Apple’s Experience Shows Why Jobs Are Flowing to China; The New York Times, Economic View 22 Jan.2012.  [ACM]

[DuhiggK:12] Charles Duhigg and David Kocieniewski: How Apple Sidesteps Billions in Taxes; The New York Times, 28 April 2012.  [xls/forest] [ACM]

[DukeU:13] Simon Duke and Jon Ungoed-Thomas: “Google insider exposes ‘immoral’ tax scam”; The Sunday Times, 19 May 2013. Barney Jones: UK deals were booked in Dublin..[ACM].

[Dumagan:95] Jesus C. Dumagan: Examining the Cost-Effectiveness of the Research and Experimentation Tax Credit; Office of Business and Industrial Analysis, US Department of Commerce, June 1995. Corporate R&D spending increased by $2 for every $1 tof tyax credit. Excludes work done outside the US governmental sponsored research, and social sciences research. [xls/taxexpenditures]

[Dunn:11] Catherine Dunn:  Greenlining Institute Report Looks at Effects of Corporate Tax Havens; Corporate Counsel Magazine, 29 July 2011. Based on [KangN:11] report . data on repatriation sources, subsidiearies companies. Used Federal contract obligations can be found at USA Spending, www.usaspending.gov NNNNN

[DunneHT:96] Timothy Dunne, John Haltiwanger, and  Kenneth R. Troske: "Technology and Jobs: Secular Changes and Cyclical Dynamics“; NBER Working Papers 5656, National Bureau of Economic Research, Inc. , 1996. ; Working Papers 96-7, Center for Economic Studies, U.S. Census Bureau;  Carnegie-Rochester Conference Series on Public Policy, Elsevier, Vol.46 no.1), pp.107-178, June.  

[DuPont:79] E.I. DuPont de Nemours & Co. v. United States, 608 F.2d 445 (Ct. Cl.1979). The basis for use of the Berry ratio.

[Durden:10] Tyler Durden: HR 2487 = Capital Controls Act (Read Subtitle A—Foreign Account Tax Compliance);  29 March 2010 , http://www.picassodreams.com/picasso_dreams/2010/03/hr-2487-capital-control-act-read-subtitle-aforeign-account-tax-compliance.html.

[DurlaufB:08] Steven N. Durlauf and Lawrence E. Blume: The New Palgrave Dictionary of Economics, 2nd edition” ; 8 Vol.set, Palgrave MacMillan, 2008; also available on-line at <http://www.dictionaryofeconomics.com>. Extremely technical.

[DurstC:03] Michael C. Durst and Robert E. Culbertson: Clearing Away the Sand: Retrospective Methods and Prospective Documentation in Transfer Pricing Today; Tax Law Review, Lexsee 57 Tax L. Rev.37, NYU School of Law, Fall 2003. 1985-1986 tax reforms. (King & Spalding, LLPI

[Dwoskin:12] Elisabeth Dwoskin: “The Incrementalist”; Bloomberg Businessweek, 11 June 2012. Long article on Howard Marlow, president of the American League of Lobbyists. History of lobbying.  1029 members 2011  spending $3,32B.

[Dwoskin:12D] Elisabeth Dwoskin: “Defender of Last Resort”; Bloomberg Businessweek, 9 April 2012. Long article on Nina Olson, the national taxpayer advocate. Focus on individual tax returns.

[Dye:08] Ronald A. Dye: Cost-sharing Agreements, a tax saving device for multi-nationals; Kellogg Insight, Northwestern Univ., April 2008. <http://insight.kellogg.northwestern.edu/index.php/Kellogg/article/cost_sharing_agreements.

[DyeGG:07] Ronald A. Dye, Rajiv Gokhale, and Timothy Guimond: Valuation Issues Related to Buy-in Payments in Cost-Sharing Agreements; Columbia Univ. , Report 72157, Oct.2007.  http://www4.gsb.columbia.edu/filemgr?file_id=72157>. Royalty versus Lump sum. In this section, we observe that when the taxpayer elects to have the sub make a sequence of royalty payments, the taxpayer has an incentive to overstate its projections of the sub.s post buy-in sales. In contrast, when the taxpayer elects to have the sub make a lump-sum payment, we observe that the taxpayer has an incentive to understate the sub.s post buy-in sales.

[Dyson:12] George Dyson: Turing’s Cathedral, The Origins of the Digital Universe; Pantheon, 2012.

 

EEEEEEEEE

[E:09] Lean Startup: Debunking Myths of Entrepreneurship; Stanford  Video  4:28min 30 Sep 2009.

[E&Y:xx] Ernst & Young License Agreement Library.

[EatwellMN:89] John Eatwell, Murray Milgate, and Peter Newman (eds.):  Money;  The New Palgrave; W.W. Norton Publishers, 1989.330pp. Excerpt of a 4-Vol.Dictionary of economics. About 40 entries, most around 5 pages, Friedman has 40 pages.  Classical macroeconomics”.

[EatwellEtAl:89] John Eatwell et al. (eds.):  Finance:  The New Palgrave; W.W. Norton Publishers, 1989.Excerpt of a 4-Vol.Dictionary of economics. 1300 entries.  Classical macroeconomics”. Recent   The fall and rise of Keynesian Economics? 2011“ 25 books total.

[Ebert:11} Natalie Ebert: Netherlands Antilles; <http://www.lowtax.net/comments/Hello_everybody_10690.html>

[EC:01] European Commission:. "Company Taxation in the Internal Market“; Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission. , 2001.

[EcclesEa:01] Robert G. Eccles, Robert H. Herz, E. Mary Keegan, David M. H. Phillips: The Value Reporting Revolution: Moving Beyond the Earnings Game; Price-Waterhouse-Coopers, 2001.

[Eccher:95] E. Eccher, The value relevance of capitalized software development costs; Northwestern University, Kellogg School of Management, Evanston, IL, 1995:.

[Economist:00G] Economist  Gimme Shelter.  Survey, The Economist. (2000, Jan.27).

[Economist: 06P] The Economist: “Getting a Grip on Prosperity”; The Economist, 4 March 2006, p.72.

[Economist:07P] Economist:Jeanne Roams:  Places in the Sun.  The Economist. (2007, Feb.2). Globalization.

[Economist:11F] Economist: “The Craze for Flat taxes”; The Economist, Vol.01 no.87589, 29 Oct.2011. Santorum proposes zero tax on manufacturing. Huckabee suggests replacing the entire federal tax code with 30% federal sales tax (the Fair Tax)

[Economist:11G] The Economist: GDP forecast; The Economist, 11 July 2011. Fig in references

[Economist:11L] Economist: “Money and Politics”; The Economist, 1 Oct.2011. Lobbyists are effective: $1 spent on lobbyists for the AJCA returned $220 in repatriation benefits.

[Economist:11M] Economist: “Exports to Mars, Official statistics probably exaggerate global current- account imbalances”; The Economist, Vol.01 no.87589, 12 Nov 2011, p.90.

[Economist:11O] The Economist: Owe Dear; The Economist, 18 July 2011. International Debts, Fig in references

[Economist:11S] Economist: Unsettling Wall Street; The Economist, 3 Dec.2011. Loss of transparency in settlements  <chapter 10>.

[Economist:11T] Economist: Marginal Revolutionaries; The Economist, 31 Dec.2011, pp.51-54. The variety of macro-economic theories being pushed in blogs.

[Economist:12A] Economist: “Over-regulated America, The home of laissez-faire is being suffocated by excessive and badly written regulation”; The Economist, 18 Feb 2012. The focus here is on the Dodd-Frank bill derived regulations, but has broad applicability.

[Economist:12C]‡ Economist: “Cracking the penal code”; The Economist, 25 Feb.2012. Trade secret protection of IP.

[Economist:12E]‡ Economist: “The end of cheap China;  The Economist, 20 Mar.2012. 

[Economist:12D] Economist: A Useful Trim; Economist, 25 Feb.2012. Obama’s tax plan and corporate tax rates. 35-> 28, with state taxes 39.6 -> 32.6$ cost $700B over 10 years, permanent R&D credit $250B over 10 years. Keep domestic credit. In the end the total effect is 26->25% tax rate.

[Economist:12S] Economist: They sell sea shells, The companies that form companies are a shadowy world and (see article) a thriving industry; Economist, 7 Apr.2012. Profiting from bilateral treaties. With Tax havens extract, [Economist:13F]

[Economist:12T] Economist: Another Game of Thrones; Economist, 1 Dec.2012. Google, Apple, facebook and Amazon.

[Economist:13] Economist: Tax havens, The missing $20 trillion, How to stop companies and people dodging tax, in Delaware as well as Grand Caymans; Economist special report, 16 Feb.2013. Ten articles: Storm survivors; Enduring charms; The good, the bad and the Ugland; Not a palm tree in sight; Automatic response; The price isn’t right; The merry enablers; Rise of the midshores; Who’s the criminal?; Sunshine and shadows. Excellent bibliography.

[Economist:13C] Economist: After the personal computer; The Economist, 6 Jul.2013, pp.60-61. Useful quantitative data about the PC industry, Taiwan, China, and the move to mobile.

[Economist:13M] Economist: plumbers in suits; The Economist, 6 Jul.2013, pp.63-64. Markit, a company controlled by banks, serving banks. Tried to buy LCH.Clearnet in 2011.

[Economist:13P] Economist : “The new American capitalism_ Rise of the distorporation; The Economist, 26 Octl.2013, pp.63-64. The rise of Master Limited Partnerships, which are able to circumvent rules placed on cporoporations. Another reason for abloshing corporate taxation [Ch10.5]

[EdenK:05] Lorraine Eden and Robert T. Kudrle: “Tax Havens: Renegade States in the International Tax Regime”; Law & Policy, Vol.27 no 1, January 2005,  pp.100-127.  On subpart F

[Edgar:10] U.S. Securities and Exchange Commission: Company Search; <http://www.sec.gov/edgar/searchedgar/webusers.html>, updated 11Feb 2010.

[EduardoNO:13] Tome Eduardo, Iuliia  Naidenova and Marina  Oskolkova: Millionaires and Intellectual Capital: an Empirical Study; Universidade Lusiada Famalicao,  Portugal, and Higher School of Economics University, Perm, Russia, 5th European Conference on Intelectual Capital, Bilbao, April 2013.

[Edvinson:02] Leif Edvinsson: Corporate Longitude;  Financial Times Prentice Hall , July 2001. “links the value of Human and Intellectual capital into measurement and economic results” Finacial coinformation is only one dimension (latitude).  Leif is at Skanda and  a professor of Intellectual Capital at Lund university, Sweden.

[Edwards:03] Chris Edwards: The U.S. Corporate Tax and the Global Economy; Tax and Budget Bulletin, The Cato Institute, Sept.2003 no.18. 78 percent of Dow’s 7,800-page U.S. tax return relates to the rules on foreign income. Has 1993-2003 corp taxrates.Uses unweighted averages.

[Eggers:13] Dave Eggers: The Circle; Knopf, 2013.  A novel about big data. An over-the-top takeoff on Google and beyond, focusing on privacy implications.

[EichelbergerB:12] Curtis Eichelberger and Charles R. Babcock: “Watch a Game, Get a Write-Off”; BBW, 5 Nov.2012. A $100M tax expenditure since 1986, helps fund stadiums.

[EikelenboomDG:11] Siem Eikelenboom and Gaby de Groot: “Nederland in Trek bij Multinationals”; Het Financieele Dagblad, 12 Sep.2011; and subsequent articles. Gains are Euro 1,5Mrd in 2007 according to DNB.  Multiple stories. 28 sep 2011Shell has 523 subsidiaries. Extractive industry transparence initiative. EITI [xls/taxhavens]

[Eisenberg:97] Rebecca S. Eisenberg (chair): Intellectual Property Rights and Research Tools in Molecular Biology; National Academy Press, 1997.  

[Eisenwein:06] Gregg A. Esenwein: Individual Capital Gains Income: Legislative History; Congressional Research Service (CRS), report for Congress, 19 May 2006 <http://assets.opencrs.com/rpts/98-473_20060518.pdfl>

[Elmendorf:11 ] Douglas W. Elmendorf: Reducing the Deficit: Spending and Revenue Options; Congressional Budget Office, Congress of the United States, Mar.2011, 182–83. <http://www.cbo.gov/ftpdocs/120xx/doc12085/03-10-ReducingTheDeficit.pdf.>. [xls/Taxexpenditures]

[Eisinger:12A] Jesse Eisinger: How Shareholders Are Hurting America”; Pro Publica Trade, 27 June 2012.  Many good comments

[Eisinger:12B] Jesse Eisinger: Incoming Regulator promises no more Coddling of Banks”; Pro Publica Trade, 13 June 2012.  Treasury sluggish in dealing with banks

[ElitzurM:96] Ramy Elitzur and Jack Mintz: “Transfer Pricing Rules and Corporate Tax Competition”;  Journal of Public Economics,Vol.60 no.3, 1996, pp.410-422.

[Elias:11] Christopher Elias: MF Global and the great Wall St re-hypothecation scandal; Thomson Reuters News & Insight, 12 July 2011. Earlier in Thomson Reuters’ Business Law Currents,

[Elliott:12D] Justin Elliott: when the GOP Tried to ban Dark Money; proPublica, 8 March 2012. Quote in comment: John - Walter, you’re right on target regarding the founders, but metaphors aside, money is not speech.  Especially in a world that includes the Internet and volunteers, it’s entirely feasible to put a strict limit on campaign spending across multiple organizations. And whether or not a corporation is a person, it absolutely isn’t a citizen, and we explicitly ban non-citizens from political speech to sway campaigns.  So the infrastructure already exists to limit any of these corporate entities the way we’d limit a Chinese millionaire.

[Elliott:12] Amy Elliott: International Practice Networks Differ from Issue Practice Groups, Danilack Says;  BNA Daily Tax Report, 4 Oct..2012.

[Ellis:77] Arthur K. Ellis: Elementary Social Studies, 6th edition; Allyn & Bacon 1977. Source for some quote.

[Elsayyad K:11] May Elsayyad and Kai A. Konrad: Fighting multiple tax havens. Journal of International Economics, 2011.

[Engle:96] L. Eric Engle: Law and Economics; J. Jurispridence, Elias Clark, Australia publ.,  Vol.32, 2009, p.61. Sect. III.critiques [Posner:81] .

[Ensinger:10] Dustin Ensinger: Multinational Corporations Creating Jobs...Overseas; Economy in Crisis, 4 Nov.2010.  Based on [Sulivan:10] Tax Notes. [xls/GNP&GDP

[EntinM:12] Stephen Entin and Will McBride: Simulating the Economic Effects of Romney’s Tax Plan; Tax Foundation Fiscal Fact No.330, 3 Oct.2012.  http://taxfoundation.org/article/simulating-economic-effects-romneys-tax-plan. Data in HMAT [xls/taxproposals]

[Erb:13] Kelly Phillips Erb: “How Twitter Hopes to Reduce Its Tax Bill (in 140 charckters or less”; Forbes, 19 Oct.2013. [ACM]

[Erlich:94] Jacob Erlich: "Royalty Rate Basics for U.S. Transactions"; Les Nouvelles, Licensing Executive Society, June 1964, pp.86-88. See <http://www.lesi.org/Article/Les_Nouvelles_Online.html>

[Erlich:04] Jacob N. Erlich (Boston, MA): "Buy-in Basics for U.S. Transactions"; Les Nouvelles, Licensing Executives Society, http://www.lesi.org/Article/Les_Nouvelles_Online.html, Jun.2004, pp.86-88.

[Ernst:05]‡ Dieter Ernst: “Complexity and Internationalisation of Innovation - Why is Chip Design Moving to Asia?”; International Journal of Innovation Management, Vol.9, No.1, March 2005.

[Estevez:05] Valentin Estevez Rios: Liberals, conservatives, and your tax return, partisan politics and the enforcement activities of the IRS; University of Chicago, 2005. Differences in audit rates under democratic versus Republican administrations.

[Etzioni:84] Amitai Etzioni: Capital Corruption: The New Attack on American Democracy; Harcourt Brace Jovanovich, March 1984, snd printing 1995.

[Etzioni:86] Amitai Etzioni: "Tax Evasion and Perceptions of Tax Fairness: A Research Note"; The Journal of Applied Behavioral Science, Vol.22 no.2, 1986, pp.177-185.

[Etzioni:87] Amitai Etzioni: "Corporations on the Government Gravy Train"; Business and Society Review, No.62, Summer 1987, pp.4-10.

[Etzioni:89] Amitai Etzioni: "Label 'Em Hazardous: Economic Forecasters Are In Deep Voodoo"; Washington Journalism Review, Vol.11, No.5, June 1989, pp.39-41. Also published in Futures Research Quarterly, Spring 1991, Vol.7, No.1, pp.31-35.

[Etzioni:10E] Amitai Etzioni:  "The Great Entitlement Raid."; Society., Vol.47 no.4, July 2010. pp.81-285.

[Etzioni:10D] Amitai Etzioni: "Is Transparency the Best Disinfectant?"; Journal of Political Philosophy, June, 2010.

[EU:09]‡ Savings Tax Directive, extended 2008. Focuses on taxing in the country of residence of the Beneficial owner.

[EU:03]‡ Council of the European Union: Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments;

[EU:08} Council of the Eurpean Union: Proposal for a Council Directive amending Directive 2003/48/EC on taxation of savings income in the form of interest payments; 23 Nov.2008.

[EU:10]‡ [xls/GNP&GDP

[Everson:11] Mark W. Everson: “Lawyers and Accountants Once Put Integrity First”; The New York Times, 18 June 2011. See [Barnes:11]

[EzraitiMcM:12]‡ Lester Ezrati and John N. McMullen: Statement to Congress;  Senior Vice Presidents Hewlett-Packard Company, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012.  HP has 320,000 employees, 80,000 in US. 10.3B us wages. $3.3B R&D, 2/3 in US. ETR 21.2% 656 role of alternating short term loans. $1.9B average. 9% of capital. Rule avoisds  BCC Belgian coordination center is its bank, also has a similar Cayman subsidiary. Reasons fro indefintly reinvested. Indefinte reinvestment APB 23 temporay outside basis differences, has an exceptions. Section 956.

FFFFFFFFF

[F ... ] are references to Appendix F, Formulas in [W:13] Gio Wiederhold: Valuing Intellectual Capital, Multinationals and Taxhavens; series Management for Professionals, Springer Verlag, New York, to appear 2013.

[FaderHH:03]† Peter S.Fader, Bruce G.S. Hardie, Chun-Yoa Huang: A Dynamic Changepoint Model for New Product Sales Forecasting; Wharton School of Business, Univ. of Pennsylvania,  On-line reports, July 2003.

[Faiferlick:01] Christopher J. Faiferlick: Transfer Pricing of Computer Programs; Chapter 45 in [Feinschreiber:01] Transfer Pricing Handbook, 3rd Edition, Wiley, 2001.

[Faiferlick:06] Chris Faiferlick, Robert Miall, And Paul Balkus: Response of members of Ernst & Young’s Global Transfer Pricing Team to the OECD’s Invitation to Comment on Transactional Profit Methods; OECD, Paris, 2006. In [OECD:06] In OECD: TransactionalProfitMethods-ResponsesToTheOECD InvitaiontoComment.

[Fallon:12] Padraic Fallon; (ed):; Euromoney magazine.  On iPad

[FamaF:98] E.F. Fama, and K.R. French: “Taxes, Financing Decisions and Firm Value”; Journal of Finance 53, 1998, pp 819-843.  Data 1963 to 1998, found that companies that paid dividends provided a higher rate of return. (7.8 % versus 5.4%) than those companies that did not pay dividends.

[FarhangDR:07] Ali R. Farhang, Tim Deeter, and Sunit Rikhi: “Co-optimization of Product Design and Semiconductor Process Technology: The Core of a Winning DFM Strategy”; Future Fab International, Vol..22, Chapter 3, 9 Jan. 2007.   Design for Manufacturability,  Intel’s Tick-Tock approach to the synchronizationof the  life cycle. Received from Gupta, Intel Oregon `Fabless does only Tock, using existing libraries’.

[Farrell:12] Maureen Farrell: “Calpers: We’re getting even more activist”; CNNMoney, 2 May 2012.

[FarrellKS:05] Diana Farrell, Noshir Kaka, and Sascha Stürze: “Ensuring India's  offshoring  future”; McKinsey Quarterly, Sep.2005.  <200,000 jobs gained 2004 by Indian NAS&S companies>

[FASB:85] Financial Accounting Standards Board:  Accounting for the Costs of Computer Software to be Sold, Leased, or Otherwise Marketed -  FAS 86; 1985.  The capitalization of external use software development costs is required once functionality is demonstrated. Customer maintenance and support costs for computer software should be expensed when related revenue is recognized or when those costs are incurred, whichever occurs first, <but not as R&D-gio> From [LevS:96] In 1985 the FASB made an exception to the full expensing requirement for some software development costs, see FAS No.86 (Eccher, 1995). In several other countries R&D capitalization is allowed and even required. For example, in the UK, SSAP 13 requires that expenditures on pure and applied research should be written off as incurred, but development expenditures may, in certain defined circumstances, be deferred to future periods. The Canadian Standard (section 345 of the CICA Handbook) goes further to require the deferment of certain development expenditures. The International Accounting Standard, IAS 9, is generally in line with the Canadian standard with respect to R&D capitalization.

[FASB:01] Statement 142: Annual statement required re impaired intangibles <what is included> and goodwill – no longer based on a fixed amortization schedule, [Chap 3] [Martin:11, 620] . Used to match Intangibles to  market cap,  what is included?

[FASB:04] Financial Accounting Standards Board: Disclosures About Intangible Assets, Removal of Project on recognition of unrecognized intangibles; Financial Accounting Foundation, 21 May 2004.

[FASB:05] Financial Accounting Standards Board: Practical Accommodation to the Application of Grant Date as Defined in FASB Statement No.123(R); FAS 123(R)-2, Financial Accounting Foundation, 18 Oct.2005.

[FASB:09] Financial Accounting Standards Board: Accounting Standards Codification, version 3; Financial Accounting Foundation, 2009. Not applicable as a basis for income tax determination. Formalizes intra-entity.

[Faux:11] Jeff Faux: America’s Trade Policy of the Absurd; The American Prospect, 7 Feb.2011.

[FeenstraH:04] Robert C. Feenstra and Gordon H. Hanson:  Global production sharing and rising inequality: A survey of trade and wages; in [ChoiH:03] , pp.146-185. Strongly suggests that globalization has contributed significantly to income inequality.

[FeenstraEa:10] Robert C. Feenstra et al.: Report on the Sate of Available Data for the Study of International Trade and Foreign Direct Investment; National Bureau of Economic Research, Working paper 16254, Aug.2010.

[FeenstraMRS:09] Robert C. Feenstra, Benjamin Mandel, Marshall B. Reinsdorf, and Matthew Slaughter: Effects of Trade Gains and Tariff Changes on the Measurement of U.S. Productivity Growth; NBER working paper No.15592, Dec.2009, also working paper, Univ. of California, Davis , March 2008. 

[FeigenbaumMNP:88]† Edward Feigenbaum, Pamela McCorduck, H.Penny Nii, and Tom Peters: The Rise of an Expert Company: How Visionary Companies Are Using Artifical Intelligence to Achieve Higher Productivity and Profits; Macmillan, 1988.

[FeigenbaumW:95] Edward Feigenbaum, Gio Wiederhold (eds.), Elaine Rich, and Michael Harrison (authors): Advanced Software Applications in Japan; Noyes Publications, 1995. (see Database Use in Japan, 1992.)

[Feinschreiber:01] Robert Feinschreiber: Transfer Pricing Handbook, 3rd edition; Transfer Pricing Consortium, John Wiley Publishers, April 2001.

[Feinschreiber:04] Robert Feinschreiber: Transfer Pricing Methods: An application Guide; Wiley, 2004. There has never been an easy-to-use and convenient book that addresses salient and fundamental transfer pricing issues . . . until now. Designed to specifically assist mid-sized businesses facing transfer pricing issues now and in the future, Transfer Pricing Methods is a comprehensive guide that provides in-depth coverage of various transfer pricing methods and applications that are available to today's mid-sized corporations. An invaluable reference for all tax managers, CEOs, and CFOs, Transfer Pricing Methods provides a practical focus on the techniques available and their consequences. Featuring contributions from industry experts, complete coverage includes: Comparable profits methods Cost sharing Transactional net-margin method Adjustments of interest rates Resale price techniques Benefiting from the cost-plus method Market share Organisation for Economic Co-operation and Development guidelines Life-cycle analysis Use of multiple-year data.

[Feldstein:13] Martin Feldstein: A Simple Route to Major Deficit Reduction;  Wall Street Journal, 20 Feb.2013. Cap deductions at 2%. Critcal comments.

[FeldsteinHH:95] Martin Feldstein, James R. Hines Jr. and R. Glenn Hubbard (eds.): Taxing multinational corporations; University of Chicago Press, 1995. Collection of analytical papers. Have 

[FeldsteinHH:95-1] Martin Feldstein, James R. Hines Jr. and R. Glenn Hubbard eds.: The effects of taxation on multinational corporations; Chicago: University of Chicago Press, 1995. HD2753.A333 ISBN 0-226-24094-9.

[FeldsteinS:78] Martin Feldstein and Joel Slemrod: "Inflation and the Excess Taxation of Capital Gains on Corporate Stock"; National Tax Journal  Vol.31, 1978, pp.107–118;

[Felt:76] Mark Felt (Deep Throat): Discussion with Bob Woodward; All the President’s Men, Warner Brothers, 1976.  True identity on revealed in 2006.

[FentonP:92]† Norman E. Fenton snd, Shari Lawrence Pfleeger: Software Metrics;  Less (11 pages, 3 pages of criticism: 15, 97,148,259-265, 326, 413-414, 453) on Function Points. See FentonPages.jpg.

[Fernandez:09] Pablo Fernandez: “Market Risk Premium Used in 2008 by Professors: A Survey with 1,400 Answers”; SSRN <http://ssrn.com/abstract=1344209, IESE Business School. Madrid. Spain.

[Fernandez:10]‡ Pablo Fernandez:  Equity Premium: Historical, Expected, Required and Implied; IESE Business School, Univ. of Navarra, Spain; SSRN eLibrary, <http://ssrn.com/paper=1609563, 2010.

[Fernandez:12C] Pablo Fernandez: Ten Badly Explained Topics in Corporate Finance Books; IESE Business School, Univ. of Navarra, Spain 25April 2011; SSRN: http://ssrn.com/abstract=2044576. WACC and family.

[Fernandez:12D]‡ Pablo Fernandez:  Valuing Companies by Cash Flow Discounting: Fundamental Relationships and Unneccessary Complications; IESE Business School, Univ. of Navarra, Spain Spain;, SSRN eLibrary, <http://ssrn.com/paper=2117765, 2012.

[Fernandez:13] Pablo Fernandez: Valuation and Common Sense; IESE Business School, Univ. of Navarra, Spain, SSRN eLibrary, 2013, <http:// http://ssrn.com/abstract=2209089>.

[Fernandez:13Y] Pablo Fernandez, 1,959 Valuations of the YPF Shares Expropriated to Repsol; IESE Busi-ness School, Univ. of Navarra, Spain 1 Mar.2013:, SSRN: <http://ssrn.com/abstract=2084213>.

 [FernandezAA:11] Pablo Fernandez, Javier Aguirreamalloa, and Luis Corres Avendaño: Market Risk Premium Used in 56 Countries in 2011: A Survey with 6,014 Answers; IESE Business School, Univ. of Navarra, Spain , 25April 2011; SSRN <http://ssrn.com/abstract=1822182>.

[FernandezAA:12] Pablo Fernandez, Javier Aguirreamalloa, and Luis Corres Avendaño: Market Risk Premium Used in 82 Countries in 2012: A Survey with 7,192 Answers; IESE Business School, Univ. of Navarra, Spain, 13 June 2012; SSRN <http://ssrn.com/abstract=2084213>.

 [FernandezAL:13] Pablo Fernandez, Javier Aguirreamalloa, and Pablo Linares:: Market Risk Premium and Risk Free Rate Used for 51 Countries in 2013: A Survey with 6,237 Anwers; IESE Business School, Univ. of Navarra, Spain , 26 June 2013; SSRN <http://ssrn.com/abstract=2286009>.

 [FernandoSB:13] Basso Leonardo Fernando, Herbert  Kimura, Juliana A.  Saliba, and Erica S.  Braune: “The Impact of Intangibles on Value Creation: Comparative Analysis of the Gu&Lev Methodology for the United States Software and Hardware Sector; Mackenzie University, São  Paulo, Brazil,  5th European Conference on Intelectual Capital, Bilbao, April 2013.

[FiferB:94]‡ Samuel Fifer and Lanning Bryer: “The Acquisition and Disposition of Intellectual Property in Commercial Transactions, The U.S. Perspective”; Chapter 8 in Melvin Simensky and Lanning Bryer (eds.): The new Role of Intellectual Property in Commercial Transactions; Wiley 1994. Defines a.o. Trade secrets.

[Fieldhouse:11] Andrew Fieldhouse:  For Joint Select Committee, many good Options; EPI, The Century Foundation, Issue Brief #316, 13 Oct.2011. Information on tax changes, as Capital gains 2012-20021 $168B, capital gains + dividend $760B 2012-2021. [OMB MSR:2012

[Fifield:11] Anna Fifield: “Buffet calls for tax rises for the rich”; Financial Times, 15 Aug.2011.

[Finfacts:10] Finfacts Ireland: US Multinationals Profit from Tax Havens; retrieved 2010,  Finfacts Reports, http://www.finfacts.com/irelandeconomy/usmultinationalprofitsireland.htm>

[FinneganM:78] Marcus B. Finnegan and Herbert H. Mintz: "Determination of a Reasonable Royalty in Negotiating a License: Practical Pricing for Successful Technology Transfer"; Licensing Law and Business Report 1 No.2 , June-July 1978, p.19. Cited by [Contractor:81] . Not at SUL.

[FisherH:11] Ken Fisher and Lara Hoffman: Markets Never Forget (But People Do); Wiley,  2012.

[FisherS:09] William W. Fisher & Talha Syed:  A Prize System As A Partial Solution  To The Health Crisis In The Developing World ; Discussion Paper No.5  10/2009  Harvard Law School  Cambridge, MA 02138. An alternative to patent protection, but the government pays the prize for success.

[Fishman:12] Stephen Fishman:: Amortizing Patents. Copyrights and Other Intangible Property;  http://www.intellectualpropertylawfirms.com/resources/invention-law/amortizing-patents-copyrights.htm , 2012.. Simplistic, incomplete.

[FishmanW:01] Raymond Fishman and ShangYu Wei: Tax rates and Tax Evasion: Evidence from `Missing Imports’ in China; National Bureau of Economic Research (NBER), working paper 8551, Oct.2001.

[FlignorO:06] Paul Flignor and David Orozco: Intangible Asset & Intellectual Property Valuation: A Mutidisciplinary Perspective; WIPO , Kellogg School of Business, June 2006. Exclusive licenses.

[Folbre:11] Nancy Folbre: Tax Havens and Treasure Hunts; The New York Times , 4 April 2011. Shows Corporate tax revenue/ GDP.

[Fornito:05] Roberto Fornito: Haftung imVerein;  Müller-Eckstein Rechtsanwälte, Staad, Switzerland, 2005.

[Fors:97]‡ Gunnar Fors: “Utilization of R&D Results in the Home and Foreign Plants of Multinationals”; The Journal of Industrial Economics, Vol.45  Issue 3, pages 341–358, September 1997. R&D is used by CFCs, but not the other way around.

[Foster:12] Noel Foster: Africa, report 2012. [xls/taxrates]

[Fowler:99] Martin Fowler and Kent Beck: Refactoring: Improving the design of existing code;14th edition, 1999,

[Fox:09] Justin Fox: The Myth of the Rational Market: A History of Risk, Reward, and Delusion on Wall Street; Harper Business, 2009. On Kindle and hardcover.

[Foxman:12] Simone Foxman, 21 mar.2012: Citi’s Chief Econmist Rips the US Tax system For Almost Giving Him `a Nervous Breakdown’” Business insifer, 21.Mar21012. Buiter:12] “Citigroup’s chief economist Willem Buiter said on Bloomberg Radio Tuesday, fiscal policy at the federal level we're talking about now is a complete disaster.  “As a U.S. citizen, I had to try and get the data together to give to the person who prepares my tax returns, and I almost had a nervous breakdown collecting the data!  The US tax system is completely incomprehensible! My wife and I are both PhD’s in economics—both of us!—and we can’t make head or tails of it.”’

[FPA:11] Fiscal Policy Associates: Developing Consistent Tax bases for Broad-based Reform ; Sep.2011. Also good summary data. Includes a national sales tax. Support for Herman Cain 9-9-9 proposal. Run by Gary Robbins.

[Fram:12] Alan Fram: Simpson-Bowles Plan rejected by the House;  AP  29 mar 2012? 382-38.

[Frank:05] Steven J. Frank: "Source Out, Risk In"; IEEE Spectrum, April 2005. pp.60,62. Outsourcing, Globalization risk.

[Frank:11] Robert Frank: Are Taxes Causing the Rich to Renounce Their Citizenship?; The Wealth report, The Wall Street Journal, 13 June 2011. 499 left in 1q2011. No indication if they are rich.

[FrankOW:09] Peter B. Frank, Vincent E O'Brian, and Michael J. Wagner: "Patent Infringement Damages";  Chapter 22 in Roman Weil, Michael J. Wagner, and Peter B. Frank: Litigation Services Handbook, 2009 cum. Supplement, Wiley.

[FreemanAB:09] Nick J. Freeman, George Abonyi, and Atipol Bhanich Sipapol: Globalization of Production and the Competitiveness of Small and Medium-sized Enterprises in Asia and the Pacific: Trends and Prospects; United Nations Economic and Social Commission for Asia and the Pacific, Studies in Trade and Investment No.65 (ST/ESCAP/2540). 2009.

[Friedman:62] Milton Friedman:  Capitalism and Freedom, The Distribution of Income; University of Chicago Press, 1962. "All things considered, the personal income tax structure that seems to me best is a flat-rate tax on income above an exemption, with income defined very broadly and deductions allowed strictly for defined expenses of earning income”; [p.174.] .

[Friedman:86]‡ Milton Friedman: On the 1986 Tax Reform; Wall Street Journal: 7 July 1986. The end result is a tax system so complex that literally no one can master it in full detail. --From the citizens' point of view, the function of tax legislation is to decide who shall pay how much to finance government spending. But from Congress's point of view, tax legislation has an additional and very important function: It is a way to raise campaign funds.  Why is it that hardly a year passes without a new tax bill? The reason is that so long as a tax bill is under consideration, with many billions of dollars at stake, lobbyists are actively pressing for the introduction or retention of special provisions to benefit their clients. And so long as lobbyists are active, thousand-dollar-a-plate dinners and similar devices will tap them for campaign funds. That is why members of Congress put such a high value on being assigned to the Ways and Means or Finance committees. And that is also why Congress has denied the citizenry the benefit of a <stable> tax system, changed only at long intervals, to which individuals and enterprises could adjust, rather than having to cope with continual and complex changes year after year. 

[FriedmanW:03]‡ Jack P. Friedman and Roman L. Weil (eds): Litigation Support Report Writing: Accounting, Finance, and Economic Issues;  Wiley,  2003.  Chapter 9: Robert L. Vigil: Intellectual Property /Software., pp.172-198. Have copy of section.

[Frisch:89]‡ D. Frisch: “Method for Computing Royalty Under White Paper's BALRM”; Tax Notes Today, 89 TNT 107-30, 19 May 1989. 

[FrondelS:03] Manuel Frondel and  Christoph M. Schmidt,: "Rejecting capital-skill complementarity at all costs“; Economics Letters, Elsevier, Vol.80 no.1, pp.15-21, July 2003; ZEW Discussion Papers 01-27, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.

[FuchsKP:97] Victor R. Fuchs, Alan B. Krueger, and  James M. Poterba: "Why do Economists disagree About Policy?“; NBER Working Papers no.6151, National Bureau of Economic Research, Inc. 1997.

[Fukuyama:91]‡ Francis Fukuyama: The End of History and the Last Man; Free press, 1991; reprint, 2006. At Johns Hopkins. Predicts integration and liberal democracy eventually globally, and no stable communism . Theories that can be tested within 20 years?. Concepts from Hegel and Nietzsche influenced new geopolitical policies from the US.  In the light of those policies, his ideas are changing, in public. See also Huntington.

[Fukuyama:07]‡ Francis Fukuyama: America at the Crossroads: Democracy, Power, and the Neoconservative Legacy; 2007. Push back from [Fukuyama:91] . Have.

[FulghumSB:12] David Fulghum, Bill Sweetman, and Amy Butler: “China’s Role in JSF’s Spiral Costs”; Aviation week, 2012. Foreign contractors have coaused loss of protected IP.

[FullertonH:89] , Don Fullerton and &, Yolanda Kodrzycki Henderson: "The Marginal Excess Burden of Different Capital Tax Instruments“; The Review of Economics and Statistics, MIT Press, Vol.71 no.3, pp.435-442, Aug. 1989;; NBER Working Papers 2353, National Bureau of Economic Research, Inc. [FurmanB:08] Jason Furman and Jason Bordoff: Path to Prosperity; Hamilton Project Ideas on Income Security, Education, and Taxes, Brookings Institution Press, 2008.

GGGGGGGGGG

[Gabriel:10] Caroline Gabriel: 3G Americas remaned for the 4G era; Retink Wireless, 28 Sep.2010.

[Gabriel:11] Trip Gabriel: “Gingrich Strikes Economic Themes in Hitting Romney”; New York Times, 27 Dec.2011. Supply side invokes Arthur Laffer curve , Jude Wanniski

[GabrielS:11] Trip Gabriel and Susan Saulny:With Just Three 9s, Cain Refigured Math for Taxes”; New York Times, 12 Oct.2011. computed by adviser, Rich Lowrie, for Hermann Cain, uses Laffer curve.

[Gaetan:06] Nicodaeme Gaetan: "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?“; European Economy - Economic Papers 250, Directorate General Economic and Monetary Affairs, European Commission, 2006.

[Galandak:13] John Glandak: Uncertainty: Good for Science, Bad for Bisiness; Commerece, The Business of New Jersey, www.commercemagnj.com, Jun.2013. .. 23% of small business owners cite taxes as the single most important problem [NFIB].. it costs small businesses 76% more (basis?) yo comply with the tax code than larger competitors, 2 billion hours or ~$18B annually, corporate only would increase  taxes paid by individual owners of pass-through usinesses by 8% or $27B annually. 77$% are organized as S-corps, LLCs. LLPs, or Sole Proprietor ships.

[Gale:99]

GaleH:10] William G. Gale and Benjamin H. Harris: A Value-Added Tax for the United States: Part of the Solution; Economic Studies, Brookings Institution, 22  July 2010. VAT

[GaleH:11]‡ William G. Gale and Benjamin H. Harris: Don’t Fall for Corporate Repatriation; Politico, Brookings Institution, 27 June 2011. 1.5Trillion offshore. [ACM].

[Gale:11O] William G. Gale: The Big Hidden Tax Ideas In Obama’s Budget; Brookings Institution, 22 Sep.2011.  Buffet Rule instead of AMT. 28% limit to itemized deduction. Affects excessively high mortgage deductions. No AMT and 30% tax rate for income above $1M, “raising taxes is a better way to control spending -- making the cost of spending clear and current”

[Galor:04] Oded Galor: From Stagnation to Growth: Unified Growth Theory; Handbook of Economic Growth, Vol.1, 2004, pp.171-293 . <http://ideas.repec.org/h/eee/grochp/1-04.html> . Long history

[GalorM:02] Oded Galor and Omer Moav: ``Natural Selection and The Origin of Economic Growth”;  Quarterly Journal of Economics, Vol.117 no.4, 2002, pp.1133-1191.

[Galston:12] William F. Galston: Reforming Institutions;  Brookings, 2012. Control tax expenditures. Control aggregate. Ryan sunset amd limuiting proposals, Diverse suggestions.

[Gannes:10] Liz Gannes: “Case studies in freemium: Pandora, Dropbox, Evernote, Automattic and MailChimp”; gigaom, 26 Mar. 2010, http://gigaom.com/2010/03/26/case-studies-in-freemium-pandora-dropbox-evernote-automattic-and-mailchimp/. from Sonny Chan CS207.

[GAO:85] Tax Adminstration, the federal/state tax information exchange program; GAO report to the Commissioner of Internal Revenue ,  December1985.   Nothing specific, based on sample

[GOA:94] GAO, Tax Administration: Compliance Measures and Audits of Large Corporations Need Improvement, GAO/GGD-94-70 .Washington, D.C.: Sept. 1, 1994,

[GAO:95] GAO:  International Taxation: Transfer Pricing and Information on Nonpayment of Tax;  U.S. Government, GOA/GDD report 99-39, April 1995.

[GAO:96] Government Accountability Office (GAO), GAO/GGD-96-109, Tax Research, IRS Has Made Progress but Major Challenges Remain (June 1996).

[GAO:97] GAO Tax Administration: Factors Affecting Results from Audits of Large Corporations,GAO/GGD-97-62, 17 Apr.1997.

[GAO:98] Tax Administration: IRS Measures Could Provide a More Balanced Picture of Audit Results and Costs, GAO/GGD-98-128 23 Jun.1998. 18IRS’s computer matching programs obsolete

[GAO:03] GAO: IRS and TIGTA Should Evaluate Their Processing of Employee Misconduct Under Section 1203; Government Accountability Office  report GAO-03-394, February 14, 2003.  Overdoing it leads to personnel problems.

[GAO:04] GAO, International Taxation: Tax Haven Companies were More Likely to Have a Cost Advantage in Federal Contracting; U.S. General Accounting Office report GAO-04-856, Jun.2004, 27pp.

[GAO:05] GAO: Tax Compliance: Better Compliance Data and Long-term Goals Would  Support a More Strategic IRS Approach to Reducing the Tax Gap; Government Accountability  Office, report  GAO-05-753, 12 Jul. 2005. Low taxpayers  of large corporations. Chapter 9: A sample study showed that 61% of large corporation by revenue or assets paid less than $1M in taxes, while 37% paid less than $100,000.

[GAO:05P] GAO: Tax Policy: Summary of Estimates of the Costs of the Federal Tax System; GAO-05-878, Aug. 2005. Cost of Compliance

[GAO:07] GAO: Tax Administration: Additional Time Needed to Complete Offshore Tax Evasion Examinations; Government Accountability Office  report GAO-07-237, March 2007.

[GAO:08] GAO: Comparison of the Reported Tax Liabilities of Foreign- and U.S.-Controlled Corporations, 1998-2005;  Government Accountability  Office  report GAO-08-957, July 2008.

[GAO:08F] GAO: Tax Compliance: Businesses Owe Billions in Federal Payroll Taxes; GAO-08-617, 23 July 2008). uncollectible. gaO noted that the IRS assigned to revenue officers about $7 billion, and about $9 billion remained in the queue awaiting assignment.In addition, GAO’s analysis found that the number of businesses with more than 20 quarters of tax debt (five years of unpaid payroll tax debt) more than doubled between 1998 and 2007

[GAO:09] GAO, International Taxation: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions; U.S. Government Accountability Office  report GAO-09-157, Dec.2008, 63pp.Of the 100 largest US corporations 83 have taxhaven subsidiaries.

[GAO:12] GAO: Internal Revenue Service, Interim Results of 2012 Tax Filing Season and Summary of the Fiscal Year 2013 Budget Request; US Government Accountability Office  report GAO-12-566, 20 Mar.2012, 33pp.   2012 budget %305M less than 2011. Worse performance due to other finding peiorities. Requested increase $944.5M (8%) + 2.5B + 330M for modernization .  Reduced performance goals. Data in VIC spreadsheet.

[GAO:13] GAO: Corporate Income Tax, Effective Tax rates an Differ Significantly from the Statutory Rate; US Government Accountability Office  report GAO-13-520, May 2013, 38pp.  13%, of world-wide, 17% with local taxes, 22.7 with unprofitable filers. 

[GarciaUW:01]† Hector Garcia-Molina, Jeffrey Ullman, and Jenifer Widom: Database Systems, The Complete Book ; Prentice-Hall, 2001.

[GarciaZambranoRG:13] Lidia Garcia-Zambrano, Arturo Rodriguez-Castellanos  and Jose Domingo  Garcia-Merino: Effect Of Investments On Training And Advertising On The Market Value Relevance Of Intangibles; University Of The  Basque Country, Spain, 5th European Conference on Intelectual Capital, Bilbao, April 2013.

[GardnerR:98]† William Gardner and Joseph Rosenbaum:  Intellectual Property: Database Protection and Access to Information; Science, Vol.281, Issue 5378, pp.786-787 , 7 Aug.1998.

[GarmusH:01]† David Garmus and David Herron: Function Point Analysis: Measurement Practices for Successful Software Projects; Addison-Wesley Information Technology Series, 2001.

[Garofalo:12] Pat Garofalo: CEOs of Tax Dodging Corporations Want to Cut Their  Own Taxes Too; Nation of Change, 15 May 2012. In Obama’s plan for incomes over $250,000.

[Gates:98]‡ Bill Gates: "Compete, don't delete"; Economist, 11 June 1998.

[Gates:00] Bill Gates: Business @ the Speed of Thought: Succeeding in the Digital Economy; Warner books, 2000.

[Gates:04] Bill Gates: "Losses due to copying must be balanced with disincentives and costs of protection methods"; quote during a discussion on "Building Confidence in a Connected Marketplace", 1 Oct 2004, Computer History Museum, Mountain View, CA.

[GathmannS:07] Christina Gathmann and Uta Schönberg: "How General Is Human Capital? A Task-Based Approach“; IZA Discussion Papers 3067, Institute for the Study of Labor (IZA), , 2007;  Journal of Labor Economics, University of Chicago Press, Vol.28 no.1, pp.1-49, 2010.

[GaukeEa:10] David Gauke et al.: Corporate Tax Reform: delivering a more comprehensive System; HM Revenue and Customs,  20 Oct. 2010. Planning By moving to full deductabilty of dividends for corporate profits, territorial taxation becomes closer. But taxhavens can stll be addressed.

[Gauzente:02] Claire Gauzente: “Ethical marketing for competitive advantage on the Internet”; Academy of Marketing Science Review, vol.2001 no.10, 2002, http://www.amsreview.org/articles/gauzente10-2001.pdf. from Sonny Chan CS207.

[Gay:02] Joshua Gay: Free Software, Free Society, selected essays of Richard M. Stallman; GNU Press, 2002; reprinted with a foreword by Lawrence Lessig, 2009.  Does not try to deal with software in general, but focuses on compilers, editors, and opeationg systems, while implying more [ACM].

[Garst:11] Huntsman Plan Targets Double Taxation.  Posted by Brian Garst on Aug.31, 2011; Eliminate The Taxes On Capital Gains And Dividends In Order To Eliminate The Double Taxation On Investment. Capital gains and dividend taxes amount to a double-taxation on individuals who choose to invest. Because dollars invested had to first be earned, they have already been subject to the income tax. Taxing these same dollars again when capital gains are realized serves to deter productive and much-needed investment in our economy.

[George:08] J. Russell George: Treasury Inspector General for Tax Administration Seminanual Report to Congress, Oct.2001 –March 2008; Inspector General for Tax Administration, TIGTA, 2008. Focus on intermnal audits. Acount Managment Servives (AMS). Tax gap of self-emplyment tax is $39B! Security. Tax law complexity. Excess IRA contributions. Idnty theft causing misreporting of income.

[George:11] J. Russell George: Management and Performance Challenges Facing the Internal Revenue Service for Fiscal 2012; Inspector General for Tax Administration, TIGTA, 14 Oct.2011. Tax l;aw changes, specically from the affordable Health care Act (HHS), includes tax credits. Earned Income Tax Credit EITC payment, Additional Child Tax Credit, Hope Scholarship cridt (dep.education) , Refundable adption credits, Electric vehicle credit (transporation) ,Hombuyer credit,  Globalization Holdings have grown from $188B to in 1976 to 14.5T in 2007. Lack of information. Dealing with differing jurisdictions. Focus on-highrisk cases.  FATCA, Significant foreign opposition to FATCA. Solution is to withhold 30% of apyments to forieign finacoal institution  - but does not address IP. ..  Effort needed to implement changes. Hunman capital “attempts by taxpayers and tax practitioners to evade compliance with the tax laws become more sophisticated.” Globalization US businesses from 368B (1996)to nearly 15T (2007) “The IRS is still challenged by a lack of information reporting on many cross-border transactions.  In addition, the varying legal requirements imposed by different jurisdictions result in complex business structures that make it difficult to determine the full scope and effect of cross-border transactions.”, “The IRS expects that these efforts will improve international tax compliance by allowing it to focus on high-risk issues and cases with greater consistency and efficiency.”, “Taxpayers with undisclosed foreign accounts and assets who do not submit a voluntary disclosure run the risk of detection by the IRS.  If caught, these taxpayers face the imposition of substantial penalties, including the fraud and foreign information return penalties, as well as an increased risk of criminal prosecution.   “, “According to the IRS Commissioner, “FATCA is an important development in U.S. efforts to combat offshore noncompliance.  At the same time, the IRS recognizes that implementing FATCA is a major undertaking for financial institutions.”[1][32] Based on the initial feedback from foreign financial institutions as well as foreign governments, the IRS will continue to face significant opposition from abroad in implementation of this Act.”

[GerdesS:09]‡ Lindsey Gerdes and Louis Lavelle: “Best Places to Launch a Career”; Business Week, 14 Sep.2009.

[GerthMH:11] Jeff Gerth, Megan Murphy, and Vanessa Houlder: Corporations Couldn’t Wait to `Check the Box’ on Huge Tax Break; Probublica, Nation of Change, 27 Sept.2011.

[Gibbs:09] Robert Gibbs: Leveling the Playing Field: Curbing Tax Havens and Removing Tax Incentives For Shifting Jobs Overseas; The White House, 4 May 2009. US multinationals paid 2.3% tax in 2004. [xls/pointers]

[Gideon:05] Kenneth W. Gideon: The Comprehensive Business Income Tax; presentation slides, Skadden, Arps, Slade, Megher and Flom, 13 May 2005, <govinfo.library.unt.edu/taxreformpanel/meetings/.../gideon_052005.ppt>. Distortion due to interst deduction and LLCs.

[Gigerenzer:08] Gerd Gigerenzer:  Gut Feelings: The Intelligence of the Unconscious; Penguin 2008. Behavioral economics is often used as a club to declare that people are irrational. But many forms of allegedly rational behavior are actually efficient. Real people are better at cooperating than Homo economicus.

[Gigot:12] Paul Gigot?: Obama’s  Dividend Assault; WSJ editorial, 22 Feb.2012. Diatribe.bad arithmetic at 20% actual the shareholder receives 80%, and at 39.6% pays a total 48.3% + 3.8healthcare =52%, much but not 64% now 32%  Increase is x 1.63, much, but not 3 x as claimed . Interesting graph.

[Gilb:05]† Tom Gilb: Competitive Engineering; Elsevier, 2005.

[Gladstone:1898] William Gladstone:  Notes from a Diary ; Sir Mountstuart Elphinstone Grant Duff,  1851-1901 (1898), p. 140: To be engaged in opposing wrong affords but a slender guarantee of being right.

[Gladwell:07] Malcom Gladwell: Open Secrets; The New Yorker Magazine, 8 Jan.2007; also in  What the Dog Saw; Little Brown and Company, 2009.

[Gladwell:11] Malcom Gladwell: The Creation Myth; The New Yorker Magazine; 16 May 2011. Xerox, Parc, Apple, and the truth about innovation. [Box]

[Glass:98]† Robert L. Glass: In the Beginning: Recollections of Software Pioneers; IEEE Press, 1998.

[Glass:98] <change to 03 >Robert L. Glass: "Maintenance: Less is not more"; IEEE Software, Vol.15 No.4, July/Aug.1998

[Glass:03] Robert L. Glass: Facts and Fallacies of Software Engineering; Addison Wesley, 2003. 

[Glass:12]‡ Robert L. Glass: “A Study About Software Maintenance”; IS Management Vol.29 no.4, 2012, pp 338-339.

[Glass:11V] Robert L. Glass and Iris Vessey: “Naïveté Squared: In Search of Two Taxonomies and a Mapping between Them”; IEEE Software, Vol.28 no.5, 2011, pp:14-15.

[Gleckman:02] Howard Gleckman: Sealing off the Bermuda Triangle?; Business Week, 1 July 2002. Corporate Tax Shelters Includes example of Inversion by Tyco , using ADT, and transfer pricing.  Chap 10.

[Gleckman:02C]‡ Howard Gleckman: Flatten the Corporate Tax Code; Business Week, 26 Feb.2002. 

[Gleckman:10] Howard Gleckman: The Bowles-Simpson Plan: Tax Hike Or A Tax cut;  Forbes, 11 Nov.2010. 

[Gleckman:11] Howard Gleckman: Gingrich’s Tax Plan: Big Tax Cuts, Big Deficits; Tax Policy Center and Brookings Institution, 12 Dec 2011.

[Gleckman:12] Howard Gleckman: Rick Santorum's Tax Plan Would Blow A Huge Hole In The Budget;  Forbes, 3 July 2012. 

[Gleeson:94] William Gleeson: Anderson near to Pounds 1m per partner; The Independent, 12 June 1994. In five of the big six firms, the average profit per partner ranges from between pounds 340,000 and pounds 418,000

[ShapiroV:99] Carl Shapiro and Hal R. Varian: Information Rules: a Strategic Guide to the Network Economy; Harvard Business Press 1999.  Metcalfe’s law on the quadratic value of networks relative to size. .p.184 credited to Goerge Glider, 1993. But see [BriscoeOT:06].

[Gobeli MK:01] D. H. Gobeli, C. S. Mishra, and H. F. Koenig:: “Strategic value of technology and brand equity for multinational firms”; in [Contractor:01] pp.321–333.

[Gobry;11] Pascal-Emmanuel Gobry: “Boom! CityVille zooms past 100 million users”; Business Insider, 13 Jan. 2011, http://www.businessinsider.com/boom-cityville-zooms-past-100-million-users-2011-1. Freemium, from Sonny Chan CS207.

[GolderY:04] Peter N. Golder and Gerard J. Tellis: Growing, Growing, Gone: Cascades, Diffusion, and Turning Points in the Product Life Cycle; International Journal of Research in Marketing, 2004 - Elsevier .

[Goldman:97] Eric Goldman: Private label and Co-Branding Deals: New Deal-Making Paradigms on the Internet; Journal of Online law, 1997.

[GoldscheiderJM:02] Robert Goldscheider, John Jarosz, and Carla Mullhern: "Use of the Twenty-Five Percent Rule in Valuing Intellectual Property"; Les Novelles, LES, Dec.2002.  See Chapter 3 in [Parr:07] . Based on a 1950 study of a Swiss subsidiary of a U.S. company. Three year renewable terms, 20% profit, 5% royalty on revenues. IP was being maintained. Mentions that [Lee:92] , among many others, cites that rule. ] .  Fig 3 vs 6 shows general unreliability of  royalties based on profit, as [Parr:07 warns] .  It appears that the summaries do not consider that many semiconductor products require multiple licenses. 0% licenses are likely for association members.

[Gooch:00] Lawrence Gooch: "In-Process R&D"; Chapter 9, p.176, Handbook of Advanced Business Valuation, McGraw-Hill, 2000. "... the cost approach is generally not a good measure of IPRG 9in-process R&D) value”; <Chap .5>

[Goodfriend:93]‡ Marvin Goodfriend: Eurodollars; Chapter 5 in <> ; Federal reserve Bank of Richmond, VA, 1993 . 1988 estimate by Morgan 2,587B

[GoodlatteS:11] Bob Goodlatte and Rober C. Scott: Business Activity Tax Simplification Act, (BATSA); HR 1439, 13 April 2011.  State and Internet taxation harmonization. Cites case of Quill Corp. vs North Dakota.

[Goodman:67]‡ George J.W. Goodman (George (Adam Smith):  The Money Game; Random House, 1967, republished 1976. On the stock market: “in the long-run the  future earnings represent present value [although] in the short run the dominant factor is the elusive [...] temper of the crowd. also George J.W George." The world is not the way they tell you it is”.

[Goodman:82]‡ George J.W. George (Adam Smith): Paper Money; MacDonald & Co., 1982.

[Goolsbee:00] Austan Goolsbee: “In a World Without Borders: The Impact of Taxes on Internet Commerce”; Quarterly Journal of Economics 115, May 2000, 561-576.> Globalization.

[Goolsbee:04]‡ Austan Goolsbee, University of Chicago - Graduate School of Business; National Bureau of Economic Research (NBER): “The Impact of Corporate Income Tax: Evidence from State Organizational Form”; Journal of Public Economics, Vol.88 no.112004, pp.2283-2299. In Retail establishments a 1% increase in corporate tax vs non-corporate tax reduced the share of corporate forms by 2.5% and 7% of sales.

[GoolsbeeC:02] Austan Goolsbee and Judith A. Chevalier: Measuring Prices and Price Competition Online: Amazon and Barnes and Noble; July 2002, University of Chicago - Graduate School of Business; National Bureau of Economic Research (NBER),  NBER Working Paper No.W9085. First-mover advantage, price leverage 20%.  RB and QX case.

[GopalMKS:03] A.Gopal, T. Mukhopadhyay, M.S. Krishnan and K. Sivaramakrishnan: “Contracts in Offshore Software Development: An Empirical Analysis”; Management
Science,
Vol.49 no.12, 2003. pp.1671-1683.

[Gore:08] Al Gore: The Assault on Reason; Bloomsbury Publishing, 2008.

[GoreR:98] Al Gore and Robert E. Rubin: Reinventing Service at the IRS; GPO report 1998. MS01, Eliminate dollar goals.

[Gordon:62]‡ Myron J. Gordon: The Investment, Financing and Valuation of the Corporation; Irwin, 1962; reprint Greenwood Press, 1982.

[Gordon:82]† Myron Gordon: The Investment, Financing, and Valuation of the Corporation; The Irwin Series in Economics, Greenwood Press reprint, 1982.

[Gordon:86]‡ Roger H. Gordon: “Taxation of Investment and Saving in the World Economy”; American Economic Review, Vol.76, 1986, pp.1086-1102.

[GordonG:97] Joseph R. Gordon and Myron J. Gordon: "Finite Horizon Expected Growth Model"; Financial Analysts Journal, Vol.53 no.3, May June 1997, pp.52-61.

[GordonH:02] Roger H. Gordon and James R. Hines jr.: “International taxation”; in [AuerbachF:02] pp.1395-1995.

[GordonL:00]‡ Roger H. Gordon and Young Lee: Do Taxes Affect Corporate Debt Policy? Evidence from U.S. Corporate Tax Return Data; Korea Development Institute, 25 Aug 2000.

[GordonM:95]‡ Roger H. Gordon and Jeffrey K. Mackie-Mason: “Why is there corporate taxation in a small open economy? The role of transfer pricing and income shifting”; in Martin Feldstein, James R. Hines Jr. and R. Glenn Hubbard eds., The effects of taxation on multinational corporations (Chicago: University of Chicago Press, 1995). A 10% reduction in non-corporate income tax only shifted 0.2% of assets out of corporation form.[deMooij:07]‡ risk is more important. , but see [Goolsbee:04]‡ <Chap.9>

[GordonN:97]‡ Roger H. Gordon and Soren Bo Nielsen, Tax evasion in an open economy: Value-added vs. income taxation; Journal of Public Economics, Nov.1997, 66 (2), 173-197.

[GordonS:00]‡ Roger H. Gordon and J. Slemrod: Are Real Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? in J. Slemrod, ed., Does Atlas Shrug? The Economic Consequences of Taxing the Rich; Russell Sage Foundation and Harvard University Press, 2000., 24080.

[Gowri:98] Aditi Gowri: “Speech and Spending: Corporate Political Speech Rights Under the First Amendments”; Journal of Business Ethics, Vol.17 no.16, Dec.1998, pp.1835-1860.

[GPO:12] US budget Summary Tables, Government Printing Office, 2009. [Not cited]

[Graetz:02]  Adjust personal income taxes to compensate for uneven burden of expenditure taxes.

[Graham:1994]† Dorothy Graham: "Testing"; in [Marciniak:94]

[Grassley:10] Sen. Charles Grassley, republican senator from Idaho, has stated (11/18/2010) that "making the R&D tax credit permanent" should be one of the actions that Congress takes to rejuvenate manufacturing in the U. S.  The context was a discussion on jobs going to China.

[GravelleH:05] Jane G. Gravelle and Thomas L. Hungerford. “Corporate Tax Reform: Issues for Congress”; Congressional Research Service, April 2008.

[Gravelle:09]‡ Jane G. Gravelle: Tax Havens: International tax avoidance and evasion; Congressional research Service, 9 July 2009. . [Not cited]

[GravelleS:01] Jane Gravelle and Kent A. Smetters:  ‘‘Who bears the Burden of the Corporate Tax in the Open Econmy?’’;  NBER working paper no.8280, May 2001. Basis for [GravelleS:06] . Employee benefit assignments.

[GravelleS:06] Jane Gravelle and Kent A. Smetters:  ‘‘Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax?’’; Advances in Economic Analysis & Policy, Vol.6 no.1, 2006. Counteracts employee benefit assignments.

[Gravelle:13] Jennifer Gravelle: Options for Taxing U.S. Multinational Corporations; Congressional Budget Office, Congress of the United States, report, revised 13 Feb 2013.  Reviewed by Kimberly Clausing anbd Dsavid Shay.

[Greeley:12] Brendan Greeley: ”Obama Spoils for an Election Year Tax Fight”; Bloomberg Businessweek, 27 Feb.2012. Pp.34-36. 28%rate. 2.7% of tax take on 2010. Keeps R&E, domestic manufacturing, & renewable energy.

[Green:12] Petr S. Green: “Plenty of Love, But where is the Acxtion?; Bloomberg Businessweek, 17 Sep.2012.

[Greenstein:11] Robert Greenstein: Gang of Six Plan Represents Useful Step Forward, Despite Troubling Elements; Center on Budget and Priorities, 22 July 2011. Basically Bowles-Simpson.

[Greenstein:12] Robert Greenstein: Cooper-LaTourette Budget Significantly to the Right of Simpson Bowles Plan; Center on Budget and Priorities, 28 March 2012. Adaptation of Bowles-Simpson.

[Gregory:12] Dolores W. Gregory:  IRS Withdrawing 2007 Issue Paper on Cost Sharing Buy-Ins; BNA Daily Tax Report, Jan.20, 2012.

[Gregory:12T]‡ Dolores W. Gregory: “Transfer Pricing: IRS, Treasury Officials Field Questions Related to new Cost Sharing Regulations”; BNA Daily Tax Report, 15 March 2012. Recomputing RABs. Go back to basic principles if in doubt

[Gregory:13] Dolores W. Gregory:  Transfer Pricing: Maruca Says IRS litigatiom emphasizing Reasonable Outcomes; BNA Daily Tax Report, June 7, 2013. Focus on income-based methods.

[GregoryS:11] Neil Gregory and Susan Symons: Paying Taxes 2011, The global picture;  The Word Bank Group and Price Waterhouse Coopers, PWC, 2011. Compares 183 countries. Taxes are on the average nearly half of earnings. Worlswide taxes are down 5% between 2006-2011.

[GriffithK:04] Rachel Griffith and Alexander Klemm: "What has been the tax competition experience of the past 20 years?“; Institute for Fiscal Studies, IFS working paper W04/05, 2004.

[GriffithMO:11] Rachel Griffith, Helen Miller and Martin O'Connell: "Corporate taxes and the location of intellectual property," CEPR Discussion Papers 8424, 2011. C.E.P.R. Discussion Papers.

[GriffithS:09] Cara Griffith and Stephanie Stewart: Drop shipments and flash title: establishing sales tax nexus in complex commercial transactions; The Tax Adiser, Vol.40 No.9 American Institute of CPAs, 22 Sep.2009. On Amazon bookshelf. Defines, but applies it to State taxes. More description in [Waters:09]‡.

[GriffithsT:93]† Thomas Griffiths and Joshua Tenenebaum: Teacakes, Trains, Taxicabs, and Toxins: A Bayesian Account of Predicting the Future; Stanford Business School report, 1993.

[Grilliches:67] Zvi Grilliches: paper on measuring current effects and future effects of IGE.

[Grilliches:84] Zvi Grilliches: R&D, Patents, and Productivity; Univ. of Chicago Press, 1984.

[Grimes:11] Seamus Grimes: Can China become an Innovation Hub?; East Asian Bureau of Economic Research, <http://www.eastasiaforum.org/2011/07/22/can-china-become-an-innovation-hub/>, 2011.

[Grimes:13] Seamus Grimes: Slowly, cautiously come the innovators; China Daily, European Weekly, 12 Jul.2013.

[GrimesC:09] Seamus Grimes and Patrick Collins: “The Contribution of the Overseas ICT sector to expanding R&D investment in Ireland”; Irish Geography, Routledge, Vol.42 no.1, pp.45-67, 1 March 2009. Increasing FDI from manufacturing to R&D . Exploit local knowledge. Annual spending in US $200B; Ireland euro 3.2B/ 5years (see WW.data) Low corporate tax rate discourages R&D investment.

[GrimmerM:13] Nick Grimmer and Stefan M. Meisner: A First For FRAND: Federal Court In "Microsoft v. Motorola" Sets FRAND Royalty Rates For Standard Essential Patents; Mondaq, McDermott, Will, & Emery, 14 May 2013.  A reasonable rate for a contributory patent set.

[GrossmanH:94]‡ Gene Grossman and Elhanana Helpman: "Endogenous Innovation in the Theory of Growth"; Journal of Economic Perspectives, Vol.8, 1994, p.23-44.  . Knowledge is cumulative, with each idea building on the last, whereas machines deteriorate and must be replaced" (p.31).

[GrossmanH:01] Gene M. Grossman and Elhanana Helpman: Innovation and growth in the global economy, 7th edition; MIT press, 2001.

[GrossmanR:08] Gene M. Grossman and Esteban Rossi-Hansberg: "Trading Tasks: A Simple Theory of Offshoring“; American Economic Review, American Economic Association, Vol.98 no.5 , Dec. 2008,  pp.1978-1997..

[Grove:10] Andy Grove: “How to Make an American Job”; Bloomberg Businessweek, 5 July 2010, pp.48-53. 10x factor us vs. foreign employment. Scaling. Early investment. Breaking the chain of experience. Oiling the guillotine. Little specific advice.

[GrubertN:91] Harry Grubert and John Mutti: “Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making”; Review of Economics and Statistics, MIT press, 1991, Vol.73, pp.285-293. Uses 1982 data.

[GrubertM:01] Harry Grubert and John Mutti: Taxing Interantional Business Income: Dividend Exemption versus the Current System;  American Enterprise Institute, 2001. . Exempting foreign income from taxation would increase U.S tax collections by $7.7B, argued as being wrong in [DasiaH:054] .

[GrubertA:08] Harry Grubert and Rosanne Altshuler: “Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income”; in [DiamondZ:08]‡, pp.319-354.

[Gu:01] Ferdinand A. Gu: Free cash flow, debt-monitoring and managers' LIFO/FIFO policy choice; Journal of Corporate Finance,Vol.7, Issue 4, Dec.2001, pp.475–492.

[GuellecP:03] Dominique Guellec & Bruno Van Pottelsberghe De La Potterie, 2003. "The impact of public R&D expenditure on business R&D“; Economics of Innovation and New Technology, Taylor and Francis Journals, Vol.12(3), pp.225-243.  Other versions: Bruno Van Pottelsberghe & Dominique Guellec, 2003. "The impact of public R&D expenditure on business R&D“; ULB Institutional Repository 2013/6213, ULB -- Universite Libre de Bruxelles; Dominique Guellec & Bruno van Pottelsberghe de la Potterie, 2000. "The Impact of Public R&D Expenditure on Business R&D“; OECD Science, Technology and Industry Working Papers 2000/4, OECD Publishing.

[GuL:11]‡ Feng Gu and Baruch Lev: “Overpriced Shares, Ill-Advised Acquisitions and Goodwill Impairment”; The Accounting Review, Nov.2011, Vol.86 no.6, pp.1995-2022. <chap 5>

[Günther:98]† Oliver Günther: Environmental Information Systems; Springer Verlag, Heidelberg, 1998.

[Gupta:91]† Sunil Gupta: Stochastic Models of Interpurchase Time with Time-dependent Co-variates; Journal of Marketing Research, Feb, 1991, Vol.XXVIII, pages 1-15. (Erlang Distributions)

[GuptEa:04]† Amar Gupta et al. : Productivity from Information Technology (PROFIT) Initiative; working papers on IT productivity and outsourcing, see http://mitsloan.mit.edu/research/profit/profit.html, 2004

[GuptaS:07] Amar Gupta and Satwik Seshasai: The 24-Hour Knowledge Factory, Using Internet technology to leverage spatial and temporal separations; ACM Transactions on Internet Technology (TOIT), Vol.7 no.3, Aug.2007, article 14.

[GuptaWS:09] Amar Gupta, Gio Wiederhold , David Branson Smith, and Devin Sreecharana :  Outsourcing from the Perspectives of International Protocols, Law, Intellectual Property, and Taxation; Arizona Legal Studies Discussion Paper 09-18 ,  University of Arizona, 7 Jan. 2009, <http://ssrn.com/abstract=1324242>.

[Guru:12] GuruFocus: Market Valuations; <http://www.gurufocus.com/stock-market-valuations.php>, accessed May 2012.

[Guttman:03]‡ George Guttman: “IRS Oversight Board’s Annual Report Too General to Be Useful”;   Tax Notes, Aug. 11, 2003, p. 755.

[Gwartney:05] James D. Gwartney: Economic Fereedom of the World, 2005; The Cato Institute, 2005. Ratings by country.

HHHHHHHH

[H&W:49]‡ "The intangibles being not reducible to statistics, the food of all bureaucracy, count for nothing"; Here And Now, 30 Oct 1949.

[Haass:13] Richard Haass: Foreign Policy Begins at Home; Basic Books,  2013. Cannot separate domestic and foreoign plocy in modern economics. Coeps are as big as middle-sized countries. have.

[HackerL12] Jacob S. Hacker and Nate Loewentheil: Prosperity Economics, Building an Economy for all;  Yale University, 2012. Myths.  Worker productivity vs compensation. Effective tax ratw low (p.59), Deferral . Low receipts. Stock option graph p.63

[HackerP:10] Jacob S. Hacker and Paul Pierson: Winner-Take-All Politics: How Washington Made the Rich Richer--and Turned Its Back on the Middle Class; Simon and Schuster, 2010. Entertaining diatribe, blames politics, uninformed electorate. Have.

[Haldane:09] Andrew G. Haldane: Rethinking The Financial Network; Executive Director, Financial Stability, Bank of England, Speech delivered at the Financial Student Association, Amsterdam, April 2009, <http://www.bankofengland.co.uk/publications/speeches/2009/speech386.pdfl>. Importance of Information. If there is a unifying them, it is informational failure. Cited by Shaxon

[Hall:93]‡ Bronwyn H. Hall: “The Stock Market's Valuation of R&D Investment During the 1980's”; The American Economic Review, Vol.83 no.2, Papers and Proceedings of the 105th Annual Meeting of the American Economic Association, May 1993, pp.259-264.  The relative life of advertising versus R&D. Hall (1993) argues that advertising and R&D expenditures are roughly the same but that the market valuation generated by R&D is four to five times the market valuation generated by advertising. <Gio: because the life is longer.>

[Hall:99]‡ Robert E. Hall: "The Stock Market and Capital Accumulation"; NBER Working Paper 7180, National Bureau of Economic Research, Cambridge MA, June 1999.

[Hall:01]‡ Bronwyn H. Hall: Tax Incentives for innovation in the United States; Asesoria Industrial ZABALA-Spain, report Inno-00-93 the EU, 15 Jan.2001. R&E data and many more.

Haller:09]‡ Tobias Stanislas Haller, BSG: Saint Matthew the Accountant Tenders His Account,  5" x 7" (oil) Tobias Stanislas Haller, BSG (brothers of Saint Gregory) 2009. http://forallsaints.wordpress.com/2011/09/21/saint-matthew-apostle-and-evangelist/ Matthew appears in the Gospels as a tax collector for the Roman government in the city of Capernaum. 

[HallC:10]‡ Robert Hall and Douglas Clement: “An Economist’s Economist”; Hoover Digest, Stanford University,  2010  No.4, 29 Sep.2010.  <who>  Excerpt of [Clement:10]‡.

[HallS:99] Joshua Hall and Jim Saxton: Tax Expenditures, A review and Analysis; Joint Economic Committee, United States Congress, Aug.1999.  Stanley S. Surrey helped institute the "tax expenditure budget" in 1967 while he was Assistant Secretary for Tax Policy in the Treasury Department. In 1972, the Joint Committee on Taxation (JCT) began preparing an annual tax expenditure budget for the Committee on Ways and Means. In 1974, the Congressional Budget and Impoundment Control Act (PL 93-344) required that a list of tax expenditures be included in the annual budget.

[HallR:07] Robert E. Hall and Alvin Rabushka: The Flat Tax, silver anniversary edition; Hoover Institution Press Publication 423, Stanford, 2007.  Ignores taxhavens.  Proposes elimination of  taxes dividend and capital gains, but includes interest earned by corporations. $127B not collected -18%.500,000people involved. Cost $335B.  Intel example on page 66. Data on dividends and capital gains? Tax prepration time p.12; audir p.82,91 [xls/taxproposals]

[Halperin:10] Daniel Halperin; “Mitigating the Potential Inequity of Reducing Corporate Rates”; 1Tax Notes, 126, 1 Feb.2010, p. 641.

[Halperin:11] Daniel Halperin: "Is Income Tax Exemption for Charities a Subsidy?";  Tax law Review, Vol.64 no.3 , Spring 2011,p.283-312. 

[Hampton:96] Mark Hampton: The offshore interface: tax havens in the global economy; Macmillan, 1996. Have. Includes Jersey study.

[Hand:35] Judge Learned Hand: Gregory v. Helvering;  69 F.2d 809, 810 (2d Cir.1934), aff'd, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 1935; Yale Law Review, Vol.167, 1947.

[HandL:03] John Hand and Baruch Lev (eds.): Intangible Assets, Values, Measures. and Risks; Oxford University Press, 2003.   .Network  effect. In the year 2000 $61.4B was spent for prepackaged software, and $57B custom software. About $128B was spent by companies for internal software development and maintenance [Bureau of Economic Analysis] Chap. 12 provides data for routine and non-routine returns have.

[Hanlon:11] Seth Hanlon: Tax Expenditure of the Week: Offshore Tax Deferral; Center for American Progress,  March 16, 2011, http://www.americanprogress.org/issues/2011/03/te_031611.html.  Because some of the revenue loss may be capturedin later years, the present value of the tax expenditure, according to the Treasury, was $23 billion in 2010.

[HanlonM:09] Michelle Hanlon and Edward L. Maydew: Book-Tax Conformity; National Tax Journal, Vol.62, p.127, 2009.  University of Michigan and North Carolina , August 2006. Draft 2006

[HanlonMT:11] Michelle Hanlon, Edward L. Maydew, and Jacob R. Thornock: Taking the Long Way Home: Offshore Investments in U.S. Equity amd Debt Markets and U.S. Tax Evasion; presented at 2010 National Tax Association meeting, EIASM 2011 Workshop on Current Research on Taxation at the University of Münster, 1 Sep.2011.

[Hansen:98] Reginald Hansen: Assessing and Tax Accounting Principles in the German Civil and Commercial Code and the Impact on Tax Compliance; European Journal of Law and Economics, Kluwer Academic Publishers, 1998, Vol.7 no.1, pp.15-47. Deterioration of the Massgeblichkeitsprinzip by the folk in the City of London.

[Hanson:11] Jay Hanson: From Capitalism To Democracy; Dieoff blog <http://www.dieoff.com/

[Harberger:62]‡ Arnold V. Harberger: The Incidence of the Corporate Income Tax; The Journal of Political Economy, Vol.70 no.3, June 1962, pp.215-240. Equilibrium effects  modeled as Corp/noncorp x labor/capital. Considers agriculture, real estate, and repair services non-corp vs all others.  Old model, later improved. Shareholders bear the tax burden, not workers.

[Harberger:95] Arnold V. Harberger: “The ABC’s of Corporation Tax Incidence, Insights into the Open-Economy Case”; Tax Policy and Economic Growth  , Vol.51, 1995, p 51-73

[Harberger:08] Arnold V. Harberger: “Corporate Tax Incidence, Reflections on What is Known, Unknown, and Unknowable”; in [DiamondZ:08] , p.297-299.

[Hardy:03]‡ David R. Hardy: Assignment of Corporate Opportunities -- The Migration of Intangibles; Tax Notes, 145-33, July 28, 2003, p. 527.  Author is with McDermott, Will & Emery. Globalization.

{Hargreaves:11]‡ Steve Hargreaves: “Big Oil’s 4$ billion tax break is in doubt”; CNNMoney, 29 April  2011.

[Harlan:1886] John Marshall Harlan: Santa Clara County v. Southern Pacific Railroad; US Supreme Court, Session 228, 394, 1886. Corporate person hood

[Harlon:66] Willard Harlon: Essentials of the Stock market; Vantage Press, 1966. Definitions, Back to Stanford.

[HaroffSV:97] Dietmar Harhoff. Frederic M. Scherer, and Katrin Vopel, 1997. "Exploring the Tail of Patented Invention Value Distributions“; CIG Working Papers FS IV 97-27, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG); also  Scherer, Frederic M. & Harhoff, Dietmar & Vopel, Katrin, 1997. "Exploring the Tail of Patented Invention Value Distributions“; ZEW Discussion Papers 97-30, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.  Patent office fees for non-exclusive licensing are reduced by 50%. based on a syrvey 21 years after issuance,

[HarperM:13] Christie Harper and Michael J. Moore: At Banks, the Balance shifts to Shareholders; BBW, 7 Jan 2013. Balancing costs in public companies, lowering compensation and reducing jobs. Pareto
balancing?

[Harris:09]‡ Harris: Corporate Tax Incidence and Its Implications for Progressivity”; Urban-Brookings Tax Policy Center, Nov.2009.

[Harrison:03] Bonnie Harrison: “Intangible Assets”; Chapter 10 in Weygandt, Kieso and Warfield: Fundamentals of Intermediate Accounting, Wiley 2003.  Intangibles are written off over their useful lives, where the assets have determinable useful lives. Where the intangibles have indefinite useful lives, they are not amortized. Trademarks and Trade names are renewable  indefinitely by the original user in periods of 10 years each. Goodwill has an indefinite life and should not be amortized. Impairment test performed at least annually, If applicable, loss recorded. No impairment if sum of expected future net cash flows from use and disposal of asset is equal to or more than the carrying amount

[HarsenC:11] Brett Harsen and Alex Cwirko-Godychi: Equity and Executive Compensation at Recently Public Companies in the Technology and Life Sciences Sector; Radford Research. 2011. Data on Pre-IPO pay and derived early market value.

[Hart:10] Robin Hart (CRAI): Landmark US Transfer Pricing ruling is a victory for the taxpayer; Financier Worldwide Magazine, CRA, Feb.2010. 

[Harvey:11] J. Richard Harvey: “Offshore Accounts: Insider’s summary of FATCA and Its Potential Future; Villanova Law Review, Vol.57 no.3, Dec. 2011”; Villanova Public Law and Legal Theory Working paper series, No.2011-24, Dec. 2011. Success of FATCA depends on other countries cooperating. Focus on Finacial institutions.  Recommendations: Fix 1 Incomplete reporting depends on due diligence, 2 passthru, requires multilateral coppration. Now it’s unilateral.

[Harvey:12] J. Richard Harvey: FATCA and Schedule UTP, Are these unilateral US actions doomed unless adopted by other countries?; Villanova Public Law and legal Theory Working paper series, No.2012-2005, Mar.2012. FATCA requires multilateral coppration. UYTP  disclousure Now it’s unilateral

[HassettB:07] Kevin A. Hassett and Alex Brill: “Revenue-Maximizing Corporate Income Taxes: The Laffer Curve in OECD Countries”; AEI Working Paper 137, Washington, DC, July 31, 2007, www.aei.org/paper/26577. NNN

[HassettM:10] Kevin A. Hassett and Aparna Mathur: Spatial Tax Competition and Domestic Wages;   American Enterprise Institute for Policy Research (AEI), Working paper, 1 Dec 2010. Update of a 2006 paper Taxes and Wages. If capital stocks are depleted investment shifts to lower wage countries, depressing wages

[HassettM:11] Kevin A. Hassett and Aparna Mathur: Report Card on Effective Corporate Tax rates: United States Gets an F; Tax Policy Outlook 2011,No.1,  American Enterprise Institute for Policy Research (AEI) no.1 Feb.2011. Statuary tax rates versus actual distribution.

[HauflerS:00] Andreas Haufler and Guttorm Schjelderup: “Corporate Tax Systems and Cross Country Profit Shifting”; Oxford Economic Papers, vol.2, 2000,  pp.306-325. Chap.9

[Hawkes:08] Alex Hawkes: Isle of Man urged to rebrand; Accountancy Age, 18 Jun 2008, <http://www.accountancyage.com/aa/news/1747208/isle-man-urged-rebrand >.

[Hawkins:99] George B. Hawkins: "The Excess Earnings method – Should it be put out to Pasture in Equitable Distribution cases?; Fair Value, Bannister Financial Inc., Summer2009, <http://www.businessvalue.com/valarticles_assets/Excess Earnings Time to Go.pdfl>.

[Hayek:40] Friedrich Aug.von Hayek: The Road to Serfdom; 1940,  with [Bastiat:xx] Have on Kindle.

[Heath:09] Joseph Heath:  Filthy Lucre: Economics for People Who Hate Capitalism;  Harpercollins Canada; 2009. Less of a diatribe than the title implies. "Economic illiteracy on the left leads people of good will to waste countless hour promulgating or agitating for schemes and policies that have no reasonable chance of success or that are unlikely to actually help their intended beneficiaries.''

[HedemannSP:10] Janice M. Hedemann, Michael Sebastiani. and Andre Palmer: Calendar Year Tax Return Projections for the United States and IRS Campuses, CY2010-2017; IRS Office of Research, Document 6186, Oct.2010. Returns:235,776K total, 141,361K indiv, 24,967K est, /4 indiv businesses , 3597 partnership, 6756 corpor. 36M form 1042 foreign persons. 29,497K employment [xls/irs]

[HeiresG:04] Neal Heiress and Jared Guckenberger: Process for calculating the economic value created by a business activity; US Patent 20040267599 A1, issued 26 Jun 2004; also US 744307.  Many flow charts.

[Helleiner:94] Eric Helleiner: States and the Reemergence of Global Finance; Cornell University Press, 1994. Tax rates are going down except for oil companies. Eliminating tax deferrals will increase corporate payments & taxes.

[Heller:08] Michael Heller: The Gridlock Economy: How Too Much Ownership Wrecks Markets, Stops Innovation, and Costs Lives; Basic Books, 2008 [have on Kindle]

[Helman:10] Christopher Helman: “What the Top U.S. Companies Pay in Taxes”; Forbes Magazine, 1 April 2010.

[Helman:12] Christopher Helman: “Which Vompanies pay the Most in Taxes”; Forbes, 16 Apr.2012. List of 25 companies, and their effectyive tax rate based on total revenues. LIFO and Oil examptions should remain. Filed with [Sheppard:12O]..

[Helpman:93] E. Helpman: “Innovation, Imitation, and Intellectual Property Rights”; Econometrica, Vol.61 no.6. Nov.1993, pp.1247-1280.

[Hemphill:04]‡ Thomas A. Hemphill: Corporate Citizenship: The Case for a New Corporate Governance Model; Business and Society Review, Vol.109 no.3, 16 Sep.2004, pp.339-361.

[Henchman:11] Joseph Henchman: Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties; The Tax Foundation, 22 Nov.2011

[Henchman:13] Joseph Henchman: Detail of the Fiscal Cliff Deal; The Tax Foundation, 1 Jan.2011. [xls/taxes]

[HenchmanD:13]‡ Joseph Henchman and Scott Drenkard: North Carolina Tax Reform Optios: A guide to Fair, Simple, Pro-Growth Reform; Carolina Business Coalition and the Tax Foundation, Jan.2013. Four well-presented revenue-neutral options, with some numbers. OIptions A, C, and D eliminate cporpotate taxation. No offshore issues directly, but implied in eliminating corporate taxation. Affects tax credits.

[HendelMT:08] Anja Hendel, Wolfgang Messner, and Frank Thun (eds.): Rightshore! - Successfully Industrialize SAP® Projects Offshore; 2008, XVIII, 292 p. 74 illus., Hardcover, ISBN: 978-3-540-77287-3. Have. Comprehensive general quantitative data and experience from CapGemini on globalization.

[Hendler:02]† James Hendler et al.: Report on Database Migration for Command an Control; United States Air Force Scientific Advisory Board, SAB-TR-01-03, Nov. 2002.

[HennessyP:90]† John Hennessy and David Patterson: Computer Architecture; Morgan Kaufman, 1990 (3rd Edition 2002). has  H&P rule 5 (factor 1.5-2.0 growth per  year)  .

[Henry:12] James S. Henry: The Price of Offshore revisted; The Tax Justice Network USA, Jul.2012,  <http://tjn-usa.org/storage/documents/Price_of_Offshore_Revisited_72612.docx>.  Estimate $21 to 32 triilion. [ACM]

[Herbert:11] Bob Herbert: Losing Our Way; The New York Times, 25 March 2011.   bobherbert88@gmail.com

[Herbst:09] Moira Herbst: “Geniuses at the Gate”; Business Week, June 8, 2009, p. 14.

[Herbst:11] Moira Herbst: “Restoring U.S. Competitiveness:  Navigating a Path Forward Through Innovation and Entrepreneurship”;  Center for Public Policy Innovation, Washington, D.C., Sep.7, 2011, section xxiii. R&E credits [xxiv]  . Where?

[Heylighen:97]† F. Heylighen: Occam's razor; in Principia Cybernetica Web, 1997. Also the principle of parsimony. English spelling:  Ockham.  "Entia non sunt multiplicanda praeter necessitatem" Entities should not be multiplied unnecessarily. Base of Bayes. <http://pespmc1.vub.ac.be/OCCAMRAZ.html>. Shirley has a [VitaniL:00] reference.

[Heymann:10] Jody Heymann: Profit at the Bottom of the Ladder; Harvard Business Press, 2010.

[Himmelberg P:94] Charles P. Himmelberg and Bruce C. Petersen: “R & D and Internal Finance: A Panel Study of Small Firms in High-Tech Industries”; The Review of Economics and Statistics, The MIT Press,Vol.76, No.1,  Feb.1994, pp.38-51.

[Hines:96] James Hines: “Tax Policy and the Activities of Multinational Corporations”; NBER working paper 5589 (May 1996), pp.25-30

[Hines:04]‡ [xls/GNP&GDP

[Hines:05C]  James R Hines, jr.: Corporate Taxation and International Competition?; Ross School of Business paper 1026, Univ. of Michigan, July 2005.  <http://ssrn.com/abstract=891233 . Many imbalances Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average corporate tax collections actually rose from 2.1% of GDP in 1982 to 2.4% of GDP in 1999. The first is the experience of American multinational firms, whose average effective foreign tax rates fell from 43% in 1982 to 26% in 1999. 

[Hines:05D]  James R Hines, jr.: “Do Tax Havens Flourish?”; in J. Poterba (ed.), Tax Policy and the Economy, Vol.19, National Bureau of Economic Research and MIT Press, 2005, pp.65-100.  Used in [xls/taxhavens]

[Hines:10B]‡ James R. Hines Jr.: "Reply to Becker and Feust"; National Tax Journal, Vol.63 no.2.  2010, pp.278-280.

[Hines:10H]‡ James R. Hines Jr.: "Treasure Islands"; Journal of Economic Perspectives, Vol.24 no.4.  Fall 2010, pp.103-126. Taxhavens may help overall economic growth, and have become more trustworthy – or their clients have become smarter in hiding what is going on. Mentions, but does not measure intangibles.

[HinesH:90] James R. Hines, jr. and R. Glenn Hubbard: “Coming home to America: Dividend repatriations  by U.S. multinationals”; in [RazinS:90]‡, 161-200. Financing differences in high tax (debt) and low tax countries (shares)

[HinesR:94] , James R. Hines, jr. and Eric M. Rice: ”Fiscal paradise: Foreign tax havens and American business”; Quarterly Journal of Economics, Feb.1994, Vol.109 No.1, pp.149-182.

[Hines:06]‡

[Hines:08] James R Hines, jr.: "Tax Havens." In The New Palgrave Dictionary of Economics. 2nd ed., L.E. Blume and S.N. Durlauf (eds.), Palgrave Macmillan, 2008.

[HinesS:09] James R Hines, jr. and Lawrence H. Summers: “How Globalization Affects Tax Design”; Tax Policy and the Economy, Vol.23. Ed. Jeffrey R. Brown and James M. Poterba. University of Chicago Press, 2009, 123-157.  Small countries (not taxhavens) had to adapt already to deal with mobility of economic activity, and rely less on income taxes.   During the period from 1950 to 2004, total world exports and imports grew by an average of 5.9 percent a year. From 1975 to 2004 the rate of growth of international trade relative to world output quickened for all goods to 2.3 percent a year, and for manufacturing to 3.0 percent a year. “given the looseness of the resulting legal restrictions, it is enterily possible for firms to adjust transfer prices in a tax-sensitve fashion without violating any laws” [p.7] .

[HirscheyW:85] Mark Hirschey and Jerry J. Weygandt: Amortization Policy for Advertising and Research and Development Expenditures; Journal of Accounting Research, Vol.23,No.1, Spring, 1985, pp.326-335. 5.  R&D amortization 10-20% advertising 10-20 for non-durable goods and 30-60% for durable goods, also later [HirscheyW:98] R&D has double the life of Marketing.

[Hirst:02] Clayton Hirst: “Silicon fen `needs £2bn’ to stop business exodus”; The Independent, 21 Sep.2002. .. urgent need for the UK Government to throw money at the road network.

[HirtlHK:09] Peter B. Hirtle, Emily Hudson, and Andrew T. Kenyon: Copyright and Cultural Institutions;   Cornell University Library, 2009, <http://ecommons.cornell.edu/handle/1813/14142

[HMT:10] Her Majesties Treasury: Corporation Tax Reform: Delivering a more competitive system; HMT  Newsroom Release 64/10, 29 Nov.2010. Reducing CIT from 28% to 24%.

[Hochschild:81] Jennifer L. Hochschild: What's Fair: American Beliefs about Distributive Justice; Harvard University Press, 1981.  Have,.

[Hodge:12] Scott A. Hodge: The Countdown is Over. We’re #1; Fiscal Facts, the Tax Foundation, 1 April 2012. Japan’s new rate is 38.1% less than the US combined rate of 39.5%. A 10% surtax will be removed after 2014.

[HodgeM:11]‡ Scott A. Hodge and William McBride: Beyond the Headlines: What Corporations Really Pay in Income Taxes. Tax Foundation Corporate Tax Briefing 2011; Tax Foundation, Slide Presentation to Congress, 1 Nov, 2011.   Tax Foundation slides used on Oct.17th, 2011 for a Capitol Hill briefing. Uses statutory rates.

[HoefnerRB:11] Michael Hoefer, Nancy Rytina, and Bryan C. Baker: Estimates of the Unauthorzed Immigrant Population Residing in the United Staed: Januaru 2010; Population Estimates, DHS, Feb.2011.

[Hoffelder:12I] Kathleen Hoffelder: “Effective Tax Rate rises for Industrials”; CFO magazine, 16 Jun.2012. Effective Tax rates up, Three-year ETR  for 324 industries 26.3% vs 25.6% prior period.  Only 23 companies had cridots for domestic manufacturing or R&E,

[Hoffelder:12R]‡ Kathleen Hoffelder: “The Second Greatest Risk”; CFO magazine, 1 Aug.2012. Transfer pricing.

[HoggEa:08] Andrew Hogg et al.: Death and Taxes, the true toll of tax dodging; Christian Aid, London,UK, 2008. <http://www.christianaid.org.uk/images/deathandtaxes.pdfl>.  50% of world trade goes via taxhavens. Many references.

[Hoovers:10] Hoovers: Company Information: Need it? We’ve got it; retrieved 2010 <http://www.hoovers.com/> a subsidiary of dun & Bradstreet.

[Holmes:04] Oliver Wendell Holmes: `Taxes are what we pay for a civilized economy’.

[HoltzEakin:11] Douglas Holtz-Eakin: The Budget Deal, Tax Policy, and Carried Interest; The National Review, 20 July 2011. Critiques taxation of carried interests.  Data on partnerships. Nearly Diatribe.

[HongS:05] , Qing Hong and Michael Smart: “In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment”;  Mimeo, University of Toronto, 25 May 2005.

[HoopesMP:12]‡ Jeffrey L. Hoopes, Devan Mescall, and Jeffrey A. Pittman: “Do IRS Audits Deter Corporate Tax Avoidance?”; The Accounting Review, Sep 2012, Vol.87 no.5, pp.1603-1639. doi: http://dx.doi.org/10.2308/accr-50187.

[Hoppel:13] Adrian Hoppel: Law and defense: Rand Paul Comes to the defense of Apple; MacLife, 22 May 2013.

[Hosaka:11]‡ Tomoko A. Hosaka: Olympus Chairman Stepping down amid Scrutiny; Bioscience Technology, 26 Oct.2011. Advisors normally get 102% of a deal, Olympus UK paid over a third of $2B.

[Howard:03]‡ Philip K. Howard: “Yes, It’s A Mess- But Here’s How to Fix it"; Time Magazine, June 2, 2003. CWD-grassroots: The Truth About Philp Howard’s “Common Good”; The Foundation for Taxpayer and Consumer Rights, 14 Jan.2004.  Howard only wants to get rid of Lawyers and Juries. <http://cwd.grassroots.com/corporate/rp/4152.pdfl>.

[HP:08]‡  HP-1060, Statement For the Record of the Senate Committee on Finance Hearing on International Tax Reform (June 26, 2008).

[HR:85]‡ A Study of Intercompany Pricing Under Section 482 of the Code, 1988-2 C.B. 458 (1988) (“White Paper”). Cited in CIP:05 <The legislative history plainly intends that the IRS may make periodic adjustments as a contingent royalty when the taxpayer provides for only an inadequate lump sum. See H.R. Rep. 99-426 at 424-25 (1985), Refers to Chapoton>.

[Houlder:10B] Vanessa Houlder: “OECD Hails tax haven crackdown “; Financial Times, 19 Jan.2010.

[Houlder:10C] Vanessa Houlder: “Tax haven Drive will mean greater scrutiny”; Financial Times, 20 March 2010. Chinese  G’vmnt uses information to stop taxhaven transfers.

[Houlder:11] Vanessa Houlder: “Secrecy Under Scrutiny: Pressure for transparency persists as havens yield billions for G20 treasuries”; Financial Times, 12 Jan.2011. Effect of amnesty after release of names of individuals from banks in Liechtenstein etc.

[HoulderMG:11] Vanessa Houlder ,Megan Murphy, and Jeff Gerth: Did Barclay’s Help U.S. Banks Get Undeserved Foreign Tax Credits?”; Financial Times, 25 Sept.2011.

[HousemanR:09] Susan N. Houseman and Kenneth R Ryder, jr (eds.): Measurement Issues Arising from the Growth in Globalization; Conference papers, National Academy of Public Administration, 6 Nov, 2009, 16 papers, 421 pp.

[Howard:95] Philip K. Howard: The Death of Common Sense; Random House, 1995.  Reprinted 2011. also see Steve Clemons, The Daily Show, 3 May 2011, <http://www.thewashingtonnote.com/archives/2011/05/the_death_of_co/;  CWD-grassroots: The Truth About  Philip Howard’s “Common Good”; The Foundation for Taxpayer and Consumer Rights, 14 Jan.2004.  Howard only wants to get rid of Lawyers and Juries. <http://cwd.grassroots.com/corporate/rp/4152.pdfl> [not cited]

[Howard:01] Philip K. Howard: The Collapse of the Common Good;  Updated version of: The Lost Art of Drawing the Line; Random House, 2001. 

[Hsieh MG:03] Ping-Hung Hsieh , C.S. Mishra,  and D.H.  Gobeli: “The return on R&D versus capital expenditures in pharmaceutical and chemical industries”; IEEE Transactions on  and Engineering Management, May 2003, Vol.50  no.2 , pp.141 – 150. 20% on operating margin/Tobin’s Q.

[Hsueh:11]‡ Roselyn Hsueh: How China Outsmarted the WTO; RegBlog, Univ.of Pennsylvania Law School, 26 Dec.2011.

[Hubbard:92] Glenn Hubbard: Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once; US Treasury report, 1992.  Led to CBIT and Bush:05 plan. Equal taxation of all businesses.

[Hughes:07]‡ Gordon Hughes: Hard Drive; 2007. On Kindle, about Xerox etc.

[HuizingaG:03] Harry Huizinga & Nicodeme Gaetan:" Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation“; CEPR Discussion Papers , 2003. 3952, C.E.P.R. Discussion Paper 3952; Public Economics 0310005, EconWPA ; European Economy - Economic Papers 185, Directorate General Economic and Monetary Affairs, European Commission;  European Economic Review, Elsevier, Vol.50(5), pp.1223-1244, July.

[HuizingaN:97] Harry Huizinga and Soren Bo Nielsen: “Capital income and profit taxation with foreign ownership of firms”; Journal of International Economics, Feb.1997, 42 (1-2), 149-165.

[Hulten:06] Charles Hulten: Intangible Capital and Economic Growth; National Bureau of Economic Research (NBER), Working Paper 11948, Jan.2006, <http://papers.nber.org/tmp/16760-w11948.pdfl>.

[Hummels:07] David Hummels: “Transportation Costs and International Trade in the Second Era of Globalization”; Journal of Economic Perspectives, Summer 2007, Vol.21 no.3, pp.131-154.

[Hungerford:11] Thomas L. Hungerford: Tax Expenditures and the Federal Budget; Congressional Research Service, RL34622, 1 June 2011. By FY2007, discretionary spending was approximately equal to the estimated revenue loss of tax expenditures (about 7.6% of GDP); reduced after 1986 act to 1989. And about 7% of GDP in 2011, 23.8% of total expenditure. Similar to Hiungerford:08?  About $1T [xls/taxes] , [xls/taxexpenditures]

[Hungerford:12]‡ Thomas L. Hungerford: Taxes and the Economy: an Economic Analysis of the Top Tax Rates Since 1945; Congressional Research Service, R42729, 14 Sep.2012. Experience from changes in high-level tax rates  There is no conclusiveevidence that the top tax rates have little aocciciation with saving, investment, or productivity growth.  It does affect imcome distribution. Withdrwn due to political pressures. Has Graphs of actual tax rates.

[Hunt:12] Al Hunt: “A Budget Band-Aid on Corporate Taxes”; Bloomberg Businessweek, 20 Feb.2012, p.10. Clumsy solution, tax expenditures $210B over 10 years. [xls/taxexpenditures]

[Huntsman:11] John Huntsman: “Time to Compete”An American Jobs Plan;  Gov. Huntsman, 31 Aug.2011.  Original title in 61pt font. Both tax-free repatriation of $400 to $600B and no dividends or capital gains tax. 25% corporate tax, Territorial

[HurstP:11] Erik Hurst and Benjamin Wild Pugsley: What Do Small Businesses Do?; Brookings Papers on Economic Activity Conference, Aug.2011. Authors are at the University of Chicago. Useful tables and graphs. See comment by [Litan:11]‡.

IIIIIIIIII

[IASB:10] International Accounting Standards Board: Who we are and what we do; IFRS Foundation, March 2010.

[IATI:12] IATI: The Israeli Success Story; Israel Advanced Techmnogy Industries, 2012, < http://www.iati.co.il/high-tech-in-israel/the-israeli-success-story>.

[IBA:04]‡ Institute of Business Appraisers: Glossary. <http://go-iba.org/who.asp, Plantation, FL 33318, 2005. Premise of Value – an assumption as to whether a business enterprise or intangible asset will be valued in liquidation or as a going concern.

[Ibbotson:04] Ibbotson Associates: Stocks, Bonds, Bills, and Inflation; 2004 Yearbook, Wiley.   The risk premium for 1926 through 1999 historic averages att of 8.1 percent Cost of Capital 2000 Yearbook 34 states: “In all of the beta regressions, the total returns of the S&P 500 are used as the proxy for the market returns. The series used as a proxy for the risk-free asset is the yield on the 30-day T-bill”;

[IBM:11]‡ IBM Canada: Monitor. Manage, Perform.; IBM Software Group White paper, 2011. Referred to by (an updated version of [VBM:04]‡

[Idris:03] Kamil Idris: Intellectual Property: A Power Tool for Economic Growth – Overview; World Intellectual Property Organization, 2nd Edition, June 2003.

[IEEE:98]‡ IEEE Standard for Software Maintenance; Document 1219-1998, issued 1998.  Section 3 contains definitions for adaptive, corrective, emergency, and perfective maintenance. These four categories cover all of software maintenance.

[IFPUG:02]† International Function Point Users group: IT Measurement, Practical Advice from the experts; Addison-Wesley 2002.

[ILO:11] International Labour Organization: Key Indicators of the Labour Market, 7th Edition; ILO Publications, Geneva, Switzerland, 2011.

[Immelt:11] Jeffrey H. Immelt: Growth Starts Here, GE 2010 Annual Report; General Electric Corporation, 25 Feb.2011.

[Immelt:11I]‡ Jeff Immelt:  GE’s interview; 20 Oct. 2011, <http://www.reuters.com/video/2011/10/20/ges-jeff-immelt-how-the-us-can-win?videoId=223718261 >.

[ImmeltEa:11] Jeffrey Immelt, chair, The Jobs Council: Taking Action, Building Confidence”; Interim Report to the President, The President’s Council on Jobs and Competitiveness , 10 Oct.2011, <http://www.jobs-council.com/2011/10/10/jobs-council-releases-taking-action-building-confidence-interim-report-to-the-president/. Five initiatives: 1. Infrastructure, 2. Nurture Enterprises, 3. reverse FDI outflows, 4. Simplify regulatory review, 5. Develop talent. Mentions only IP protection. But capital is mentioned 48times.

[Interbrand:07] Interbrand: The 100 Top Brands; Business Week, 6 Aug.2007.

[IPRA:03]‡ International Property Research Association: Royalty Rates for technology, 3rd edition; 2003;

[IRC-11:50] Dept.of the Treasury: USC Title 26, §11: Tax imposed ;  based on The yyyy Act of 1984; US House of Representatives H.R.tttt, Public Law lll, date. Establishes corporate taxation.

[IRC-41:85] Dept.of the Treasury: USC Title 26, §41: Credit for increasing research activities ;  based on The yyyy Act of 1984; US House of Representatives H.R.tttt, Public Law lll, date

[IRC-61:85] Dept.of the Treasury: USC Title 26, §61: Gross income defied ;  based on The yyyy Act of 1984; US House of Representatives H.R.tttt, Public Law lll, date.

[IRC-367:84] Dept.of the Treasury: USC Title 26, §367: Foreign Corporations; based on The Deficit Reduction Act of 1984; US House of Representatives H.R.4710, Public Law 98-369, 18 July 1984. used USC 936 (h)(3)(B) for the definition of intangle property. See [Rostenkowski:84].

[IRC-482:85] Dept.of the Treasury: USC Title 26, §482: Allocation of income and deductions among taxpayers  ;  based on The yyyy Act of 1984; US House of Representatives H.R.tttt, Public Law lll, 1985. The main law fro transger pricing, only one paragraph, the rest is defined by regulations [IRSregs-482].

[IRC-901:85] Dept.of the Treasury: USC Title 26, §901: Taxes of foreign counries and of possessions; based on The yyyy Act of 1984; US House of Representatives H.R.tttt, Public Law lll, date. Limits IRC 904.

[IRC-904:85] Dept.of the Treasury: USC Title 26, §904: Limnitiation on credit; based on The yyyy Act of 1984; US House of Representatives H.R.tttt, Public Law lll,

[IRC-936:75] Dept.of the Treasury: USC Title 26, §367:  Puerto Rico and possession tax credit;  based on The xxx Act of 1984; US House of Representatives H.R.nnnn, Public Law llllll,  1975. Defines US nearshore taxhavens. Prrovides the definition of intangible property.

[IRS-400:08]‡ The 400 individual Tax Returns Reporting the Highest Adjusted Gross incomes Each Year, 1992-2203.  IRS, <http://www.irs.gov/pub/irs-soi/07intop400.pdfl>

[IRS-1120:11] IRS: Instructions for Form 1120, U.S. Corporations Income Tax Return; Dep. of the Treasury, IRS, 2011, <http://www.irs.gov/pub/irs-pdf/i1120.pdf>. Table 1.2 summary

[IRS-1040:12] IRS: Instructions for Form 1040, U.S. Individual Income Tax Return; Dep. of the Treasury, IRS, 2011, <http://www.irs.gov/pub/irs-pdf/i1040.pdf>.  

[IRS-199:12] IRS: Guidance for Examiners on I.R.C. § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements;  Dep. of the Treasury, IRS, 2012, <http://www.irs.gov/businesses/article/0,,id=253819,00.html>. Software break update.Table 1.2 summary

[IRS-537:10]‡ IRS: Installment Sales, Publication 537; <http://www.irs.gov/publications/p537/>, 2010, retrieved April 2011. [not cited]

[IRS-550:12] IRS: Investment Income and Expenses, Publication 550; <http://www.irs.gov/publications/p550/<>, 2012.

[IRS-901:11] IRS: U.S. Tax Treaties; Publication 901; IRS, 2011 <http://www.irs.gov/publications/p901/index.html>.

[IRS-906:04]‡ Safe harbor used on F2.14. Else [Chapoton 88]‡.

[IRS-AOD:10]‡ IRS: Action on Decision, VERITAS Software Corp. V. Commssioner; Office of Chief Counsel. IRS, 6 Dec.2010. “Because the Court’s factual findings eliminated the basis for the Service’s valuation, and correspondingly supported the Court’s valuation, it was unnecessary for the Court to make the broad assertions it made about the governing law. As those assertions are erroneous and could be inappropriately reliedon ...”.

[IRS-AP:11]‡ IRS: Annual Report to Congress – Progress on the Implementation of the Taxpayer Assistance Blueprint, October 2010 to September 2011; 14 March 2012. TAB is part of a 5-year plan mandated by congress, First report was April 2007. Nothing on IRS employee performance.

[IRS-CIP:07] IRS: Coordinated Issue paper – Sec. 482 CSA Buy-in Adjustments (CIP); IRS LSMB,   04-0907-6227, Sep.2007, updated 30 Jan.2012,  http://www.irs.gov/businesses/article/0,,id=174320,00.html, also see [ITS-TP:12] "Treasury Conference on Business Taxation and Global Competitiveness". US Treasury. pp 42. 23 July 2007.

[IRS-CSA:08] IRS: Checklist for Cost Sharing Arrangments; Internal Revenue Manual, 27 May 2008, updated 3 Aug.2012. < http://www.irs.gov/Businesses/Checklist-for-Cost-Sharing-Arrangements>

[IRS-CT:02] IRS: Corporation Income Tax Brackets and Rates, 1909-2002; IRS,  2002, <http://www.irs.gov/pub/irs-soi/02corate.pdfl>. “Accounting rules guard against the temptation to overstate income, while tax rules must guard against the desire to understate income”.

[IRS-ED:10] IRS: IRS Employee Data; retrieved Dec.2010, <jobs.irs.gov/mn-attorney.html>. 1500 attorneys in Office of the Chief counsel. 290 in LMSB in DC, PA  NY  IL TX CA [xls/irs]‡

[IRS-EF:09] IRS: Fiscal Year 2008 Enforcement Results; 2009, <http://www.irs.gov/pub/irs-news/2008_enforcement.pdf>.  Amounts and FTE staffing

[IRS-F:06]‡ IRS: Special Rules Regarding Certain Section 951 Pro Rata Share allocation; IRS Revenue Bulletin 2006-11, 13 March 2006. [not cited]

[IRS-F:09] IRS: Transaction of Interest – Subpart F Income Partnership Blocker;  IRS Notice 2009-7, 29 Jan.2009. Interaction of multiple CFs and a US partnership

[IRS-FR:93] IRS: The Final Regulations; A review of Comparability under the 1993 482 regulations; <http://www.irs.gov/pub/irs-apa/comparable_selection_data.pdfl> . Refers to Standard & Poor’s, Moody’s, several other databases.

{IRS-FT:11]‡ IRS: Treasury and IRS Issue Guidance Outlining Phased Implementation of FATCA Beginning in 2013; IR-2011-76, 14 Jul.2011, <www.IRS.gov/newsroom>.  high risk accounts include private banking accounts with a balance that is equal to or greater than $500,000.

[IRS-IRM:12] IRS Internal Revenue Manual; <www.irs.gov/irm>

[IRS-KYC:00]‡ List of approved `Know your Customer ‘ (KYC)Rules” <http://www.irs.gov/businesses/corporations/article/0,,id=171443,00.html>. UTP rules.

[IRS-LMSB:03]‡ Transfer Pricing Compliance Process, 22 jan 2003,  <http://www.irs.gov/businesses/international/article/0,,id=156262,00.html> ;

[IRS-MTC:06] IRS: United States Model Tax Convention of Nov.15, 2006; IRS, 15 Nov.2006. <http://www.irs.gov/pub/irs-trty/model006.pdfl>.

[IRS-OIC:11]‡ IRS Chief Counsel: Disclosure and Privacy Law Reference Guide (§6103); pub. 4639, Sep. 2011, 331pp. History. Corporate records public to 1909, 1913 to 1977, when internal limits

[IRS-PM:08]‡ IRS Performance Measures 2008 Data Dictionary; IRS, 2008, <http://www.irs.gov/pub/irs-utl/2008_measures__data_dictionary_02042008.pdfl> .  266 pages

[IRS-PP:10] IRS: Prompt Payment Act Interest rate; Treasury Direct, 2010, <http://www.treasurydirect.gov/govt/rates/tcir/tcir_opdprmt2.htm.

[IRS-PPL:12]‡ Mark J. Mazur, Steven T. Miller, and William J Wilkins: 2012-2013 Priority Guidance Plan; Dept. of the Treasury, 19 Nov. 2012.  317 projects. Includes §482, 367, 41 and 199

[IRS-PR:10] IRS: Fiscal Year Return Projections for the United States: 2010-2017; IRS Statistics Office, IRSDocument 6292, Jun.2010..   

[IRS-PS:96] IRS: Internal Revenue Service Simplification of Entity Classification Rules ; PS-43-95, 9 May 1996. This document contains proposed regulations that would replace the existing regulations for classifying certain business organizations with an elective regime. These proposed regulations simplify the existing classification rules. Pertains to  Check-the-box rules

[IRS-QV:11] IRS: Qualified Alternative Fuel Motor Vehicles (QAFMV) and Heavy Hybrid Vehicles; IRS, Businenss Topic, 10. Jan 2011.

[IRS-RRA:98] Internal Revenue Service, Restructuring and Reform Act of 1998 (RRA 98), Pub. L. No.105-206, 112 Stat. 685, 1998. changed allocation.

[IRS-SC:12] IRS: SOI Tax Stats – Corporation Source book; IRS Statistics Office, for 2009 and prior years, 26 Apr.2012, http://www.irs.gov/taxstats/article/0,,id=165716,00.html

[IRS-SI:12] IRS: SOI Tax Stats – Individual Income Tax Returns; IRS Statistics Office, report 1304 for 2009 and prior years, 3 Aug.2012, <http://www.irs.gov/taxstats/indtaxstats/article/0,,id=134951,00.html>#_pt2

[IRS-SPPI:09]‡ [xls/irs]

[IRS-ST:09] IRS: Tax Stats – Corporation Complete report; IRS Statistics Office (SOI), 2009,  <http://www.irs.gov/taxstats/bustaxstats/article/0,,id=112834,00.html>.

[IRS-ST:10]‡ IRS: Tax Stats Web Page Statistics, End of Year Report Jan.through Dec.2010; statistics of Income, Internal Revenue Service, 2011. Index to data and downloads.

[IRS-ST:12] IRS: Statistics of Income - 2009, Corporation Income Tax; IRS Statistics Office (SOI), 11 June 2012, <http://www.irs.gov/pub/irs-soi /09coccr.pdf>.

[IRS-TAM:09] IRS: Whether a network used in a business is intangible property, foreign goodwill, or going concern value per §936(h)(3)(B); TAM # 20090724,10 Nov. 2008 release date 13 Feb 2009. They are all IP, unless tainted.

[IRS-TF:12]‡ IRS: The Tax gap for the year 2006, overview.  $450B. Corp. non-reporting $122B business income on individual returns, 48B large corps, 18B small corps.

[IRS-TG:07] IRS: Reducing the Federal Tax Gap, A Report on Improving Voluntary Compliance; Department of the Treasury, 2 Aug.2007.   http://www.irs.gov/pub/irs-ews/ tax_gap_report_final_080207_linked.pdf.

[IRS-TG:12] IRS: Official IRS Local Travel Guide; Internal Revenue manual, Part 1, Chapter 32, Section 1, 7 Feb 2012.  The section 25 Jan 2008 (30.5.2.5) on foreign travel has been deleted as of 7 Feb.2012

[IRS-TI:09]‡ IRS: Transactions of Interest; IRS Revenue Bulletin 2009-31, 3 Aug.2009. Notes about tax abuse, manly for individual taxes.

[IRS-TI:11]‡ IRS tax information for corporations: FASB Interpretation No.48, Accounting for Uncertainty in Income Taxes; IRS, 17 March 2011

[IRS-TP:88]‡ IRS: A study of Transfer Pricing under Section 482 of the Code; Oct 1988. = [Chapoton:88]‡

[IRS-TP:94] IRS: Regulations on Transfer Pricing, Methods to Determine Taxable Income In Connection with a Transfer of Intangible Property; U.S. Internal Revenue Service: Title 26 Chap.I Subchap.A Part 1 §1.482-4, 8 Jul.1994; amended 4 Aug.2006, Federal Register, Vol.71 no.150, pp.44479-44519.

[IRS-TP:04] IRS: Studies into transfer pricing rules, Income Tax Treaties, and Corporate Expatriation, amendments to IRC § 482; US Congress,  Subsec.806, Pub.L.108-357, 2004.

[IRS-TP:07]‡ Transfer Pricing; 28 Nov 2007.

[IRS-TP:12] Regulations on Transfer Pricing, Methods to Determine Taxable Income In Connection with a Cost Sharing Arrangement; U.S. Internal Revenue Service: T.D. 9568, 19 Mar.2012. In Federal Register and effective Dec.2011, Plattforms, PCT versus CST.

[IRS-TS:06] IRS: Final report on Treatment of Services under Section 482--9T; August 2006, 189pp.  CostPlusMethod ,

[IRS-TT:10]‡ IRS: United States Income Tax Treaties - A to Z;

[IRS-TS:06] IRS: Final report on Treatment of Services under Section 482--9T; Aug.2006,  189pp. CostPlusMethod, <http://www.irs.gov/businesses/international/article/0,,id=96739,00.html>, retrieved 2010

[IRS-WT:06] IRS: Withholding of Tax on Non-resident Aliens and Foreign Entities; IRS Publication No.515, 2006, updated annually. Lists tax treaty countries in Table 3. See also http://www.irs.gov/businesses/international/article/0,,id=96739,00.html.

[IRSregs367:84] Internal Revenue Service: Regulations on Transfer to Foreign Corporations subject to section 367(a); Title 26 Chap.I Subchap.A Part 1 §1.367, effective Dec. 1984. See [Rostenkowski:84]

[IRSregs367:99] Internal Revenue Service: Regulations on Transfer to Foreign Corporations.I Subchap.A Part 1 §1.367(d)-1T(c)(1), Use CFR `1-482 principles to define intangible transfers. effective Dec. 1984. See [Rostenkowski:84]

 

[IRSregs482-1:94]‡ Internal Revenue Service: Regulations on Transfer Pricing, Allocation of income and deductions; Title 26 Chap.I Subchap.A Part 1 §1.482-1, 1994.

[IRSregs482-3:95]‡ Internal Revenue Service: Regulations on Transfer Pricing, Methods to determine taxable income in connection with a transfer of tangible property; Title 26 Chap.I Subchap.A Part 1 §1.482-3, 1995.

[IRSregs482-4:94]‡ Internal Revenue Service: Regulations on Transfer Pricing, Methods to determine taxable income in connection with a transfer of intangible property; Title 26 Chap.I Subchap.A Part 1 §1.482-4, 1994b.

[IRSregs482-5:94]‡ Internal Revenue Service: Regulations on Transfer Pricing, Comparable profits method; Title 26 Chap.I Subchap.A Part 1 §1.482-5, 1994.

[IRSregs482-6:95]‡ Internal Revenue Service: Regulations on Transfer Pricing, Profit split method; Title 26 Chap.I Subchap.A Part 1 §1.482-6, 1995.

[IRSregs482-7(c):96]‡ T.D. 8670; 18 Sep.1996 Revision of Section 482 Cost Sharing Regulations.  These regulations eliminate the active conduct rule of _1.482-7(c) as a requirement for qualification as a controlled participant in a qualified cost sharing arrangement.  Section 1.482-7(c)(1) of these regulations substitutes a general rule that a controlled taxpayer may be a controlled participant in a cost sharing arrangement only if it reasonably anticipates that it will derive benefits from the use of covered intangibles.  In addition, _1.482-7(f)(3)(ii) provides that if a controlled participant transfers covered intangibles to another controlled taxpayer, the participant's benefits will be measured with reference to the transferee's benefits rather than with reference to any consideration paid by the transferee.  (This gives rise to results similar to those under the subgroup rules of the proposed regulations by different mechanics.)  Finally, _1.482-7(f)(3)(ii) continues to provide that the amount of benefits that each of the controlled participants is reasonably anticipated to derive from covered intangibles must be measured on a basis that is consistent for all such participants.

[IRSregs482-7:01]‡ Internal Revenue Service: Regulations on Transfer Pricing, Sharing of costs; Title 26 Chap.I Subchap.A Part 1 §1.482-7, 2001.

[IRSregs482-8:94]‡ Internal Revenue Service: Regulations on Transfer Pricing, Examples of the best method rule; Title 26 Chap.I Subchap.A Part 1 §1.482-8, 1994.

[IRSregs936-6b:96]‡ Internal Revenue Service: T.D. 8669 10/8/1996 Computation Of Combined Taxable Income Under the Profit Split Method When the Possession Product Is a Component Product or an End-Product Form for Purposes of the Possessions Credit Under Section 936

[ITEP:00]‡ (ITEP) Institute on Taxation and Economic Policy, Study Finds Resurgence in Corporate Tax Avoidance, 19 Oct.2000, pp.1-3.

JJJJJJJJJ

[Jackson:10] James K. Jackson: Outsourcing and Insourcing Jobs in the U.S. Economy: Evidence based on Foreign Investment; Congressional Research Service, Report for Congress, Cornell University, 15 April 2010. Data specific for multinational corporations and their affiliates, outsourcing, productivity, employment over time, intrafirm trade, sales, R&D, [xls/pointers]

[Jacobs:10]‡ Vernon K. Jacobs: The Tax Reform Alternative, Txation, Inflation, and Expatriation; Offdshore Press Incs, Prarie Village KS. Discrimnatory taxes. Elimnate all income taxes, Move to a consumption tax. No double tax on cororate profits. Discusses Flat, fair, Sales taxes (best?) VAT taxes, The solution is to move offshore!

[Jacobs:12] Deborah L. Jacobs: The Best Foreign Retirement Havens;  Forbes, 21 Nov 2012

[JanebaP:99]‡ Eckhard Janeba and Wolfgang Peters: “Tax Evasion, Tax Competition, and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe”;  The Economic Journal, Vol.109:, 199, pp.93-101.

[JanebaS:03] Eckhard Janeba and Michael Smart: “Is Targeted Tax Competition Less Harmful than its Remedies?”; International Tax and Public Finance, Vol.10, 2003, pp.259-280.  Uses immobile for tangible and mobile for capital and intangible assets.

[Jayson:10] Seth Jayson: Here’s How Flextronics International May be Failing You; The Motley Fool, 30 Nov 2010. [xls/forest

[JCT:84]‡ Joint Committee On Taxation: General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984; US Congress, JCS-41-84, 31 Dec.1984 ([Rostenkowski84]).

[JCT:03] JCT: Report of the Joint Committee on Taxation Relating to the Internal Revenue Service as Required by the IRS Reform and Restructuring Act of 1998; Joint Committee on Taxation, 20 May 2003, 174pp., Modernization, recruitment, staff p.64, p160. Corporate Tax shelters p.5-6, Audit 5,7 32, 36, 85, unauthorized inspection of returns (§1203)  p.9, 128-129, p.156  tax gap $280B and growing, Data on hrs/return corps and large corps p106 , Cycle days large corps 567 p.140. 80% need change p.141. appeals 250, tax court p151. Top salaries, with priors.  p132. Tenure p.134.

[JCT:06] Joint Committee on Taxation: The Impact of International Tax Reform: Background and Selected Issues Relating to U.S. International Tax Rules and the Competitiveness of U.S Businesses; JCT report JCX-22-06, 21 June 2006.  World-wide vs. Territorial.

[JCT:08]‡ Joint Committee On Taxation: A reconsideration of Tax expenditure Analysis ; JCX 37-08, 12 may 2008.  Tax subsifies are tax provisons that are “deliberately inconsistent with an identifiable general rule of the present tax law” quted by Hungerford:11]‡

[JCT:10] Joint Committee on Taxation: Present Law and Background Related to Possible Income Shifting and Transfer Pricing; JCT  report  (JCX-37-10,  20 July 2010. Section 936 Conversions-p.37.

[JCT:11] JCT: Tax Incentives for Research, Experimentation, and Innovation; Joint Committee on TaxationR&E §174. Compares other countries.forms get most (table 3) Complex, compliance cost.; and JCT: Background Information on TaxExpenditure Analysis and Historical Survey of Tax Expenditure Estimates; Joint Committee on Taxation JCX-15-11, 28 Feb.2011, 37pp. and JCX-45-11, 16 Sep.2011.

[JCT:11P]‡ Joint Committee On Taxation: Description of Revenue Provisions Contained in the President’s Fiscal Year 2012 Budget Proposal; US Congress, JCS-3-11USPO, June 2011. Deferral (p.161, property transfers p.218.

[JCT-12:12] JCT:  Selected Issues Relating to Choice of Business Entity; Joint Committee on Taxation, 27 July 2012, JCX 66-12, 88pp.C-corps vs LLCs , pass-throughs . data 22.6 soleprops, 1.7M C-corps, 1.9m farms, 3.1 LLC, 4.1m S-corps.(since 1958) . Growing in all sizes, but more stable since 2003. In HMAT.xlx Corptax, Uniform pass-through. Large c-corp – large S corp by 2003

[JCT-18:12] JCT:  Overview of the Federal Tax System as in Effect for 2012; Joint Committee on Taxation, 24 Feb.2012, JCX 66-18, 32pp. Good description with data.

[Jefferson:1816]‡ Thomas Jefferson, 1816 “I hope we shall... crush in its birth the aristocracy of our moneyed corporations which dare already to challenge our government in a trial of strength, and bid defiance to the laws of our country”;  <<check>>

[JefferySO:88] David Jeffery, Brian Sturgeon, and Michael O’Brien: Tolley's Tax Investigations; Tolley Publishing, 1988.

[Jenkins:11]‡ Holman W. Jenkins, jr.: “Chicago Economics on Trial”; WSJ, 25 Sep.2011. Talk be Robert Lucas.

[Jensen:10]‡ Cheryl  Jensen: Toyota’s Image Falls in J.D. Power Survey; The New York Times, 17 June 2010

[JensenM:76]‡ Michael Jensen and William Meckling: “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”; Journal of Financial Economics, 1976. Deinning:11: shareholders are the principals of the firm—i.e., they own it and benefit from its prosperity, while the executives are agents who are hired by the principals to work on their behalf.

[JensenM:11] Mathew H. Jensen and Aparna Mathur: “Corporate Tax Burdens on Labor: Theory and Empirical Evidence”; Tax Notes, 6 June  2011. Employees’s wages are lowered because of the CIT per [Harris:09]‡. Critiques many prior analyses and observations. Mixed results, but employees seem to be affected.

[Johnson:01]† Justin P. Johnson: The Economics of Open Source Software; MIT, http://opensource.mit.edu/papers/johnsonopensource.pdf., retrieved 2001.

[Johnson:05R]‡ Calvin H. Johnson: Can the IRS be well liked?, Rossotti’s Many Unhappy Returns;  Tax Notes, Tax Analysts, 2005. Remaining problems not addressed

[Johnson:05S] Calvin H. Johnson: Tales from the Skunk Works: The Basis-Shift or Defective Redemption Shelter; Tax Analysts, Special report, 2005.   “Complexity has a tendency to intimidate and deter any outside review. “ Individual tax shelters promoted are FLIP — short for ‘‘Foreign Leveraged Investment Program’ using a Cayman corporation, ’; later OPIS — short for ‘‘Offshore Portfolio Investment Strategy’’ using a Cayman partnership and derivatives.

[Johnson:05V] Erinn R. Johnson: "A $13.5 billion merger between Symantec Corp. and VERITAS Software Corp"; Black Enterprise, 2005. 13.5M , later valued at 11B, actually paid 13.2

[Johnson:07] Calvin H. Johnson: “Replace the Corporate Tax with a Market Capitalization Tax”;
Tax Notes, Vol.117, 10 Dec. 2007, pp.1082.

[Johnson:12]‡ Sarah Johnson: “More Vitriol Aimed at Obama’s Tax Plan”; CFO magazine, 7 Mar.2012. Changes in taxation of pass throughs may again reconsider their structure. Also LIFO. ransfer pricing.

[Johnston:98]‡ David Cay Johnston:  Behind IRS hearings, a GOP plan to End the Tax Code; The New York Times, 4 May 1998. Quotes Harberger and later papers that put more of the burden of the corporate tax on labor.

[Johnston:02]‡ David Cay Johnston: “IRS audits of Working poor increase”; NYT , 1 March 2002.

[Johnston:03] David Cay Johnston: Perfectly Legal; Portofolio Publishers, 2003, Penguin 2005. IRS unaware of many tax fraud techniques p2.  Audit as an option value p 168. Inversion p238. Jonathan Blattmachr p264. Congress unaware p294. Rossotti final report on audits p296. Audits down p298. Trust in ATA p300. Archer: pull it out by its roots p.301.

[Johnston:03E]‡ David Cay Johnston: “Tax Moves by Enron Said to Mystify the I.R.S.”; The New York Times, 13 Feb.2003. The IRS and Enron "Enron and other big companies have escaped taxes in recent years through financial maneuvers so complex that the Internal Revenue Service has been unable to understand them," and that these transactions, while legal, "create [undisclosed] risks for shareholders"

[Johnston:07]‡ David Cay Johnston:  Free Lunch: How the Wealthiest Americans Enrich Themselves at Government Expense, (and StickYou with the Bill); Reed Elsevier, 2007, Portfolio Trade, 30 Dec.2008. Remy Welling, an Internal Revenue Service investigator who blew the whistle on improper tax breaks for the wealthy and lost her job. Review: no solutions at all. Settlemnts sealed p.198.

[Johnston:09] David Cay Johnston:  Donald C. Alexander, 87, Who Resisted Nixob at I.R.S., Is Dead; NYT, 8 Feb. 2009.  IRS Commissioner 1973 to 1977. “prissy about legal procedure”.

[Johnston:11]‡ David Cay Johnston: First Look at US Pay data, it’s awful; Reuters, 19 Oct 2011, based on [SSN:11]‡; Reuters Video:  U.S. median wage lowest since 1999; 20 Oct 2011, <http://www.reuters.com/video/2011/10/20/ges-jeff-immelt-how-the-us-can-win?videoId=223692500&refresh=true .

[Johnston:12] David Cay Johnston:  “Congress’ Potential Faulty Tax Logic”; The National Memo, 3 March 2012.  Lowering corporate tax should cause dividend rates to go up to counteract wage depression per [HasettM:10]‡.

[Johnston:12B]‡ David Cay Johnston:  The Richest get Richer; The National Memo; also Reuters,15 March 2012.   Compares 1933 and 2010.

[JohnstonW:11] Louis Johnston and Samuel H. Williamson: What Was the U.S. GDP Then?; MeasuringWorth, 2011. URL: <http://www.measuringworth.org/usgdp/ GDP data,

[JollyK:12] David Jolly and Brian Knowlton: “5 European nations Agree to Help U.S. Crack Down on Tax Evasion”; The New York Times, 8 Feb 2012.  part of FATCA Foreign Account Tax Compliance Act, part of a 2010 jobs bill. (France, Germany, Italy, Spain, and UK), not Switzerland, Canada, China, Japan.

[Jones:95]‡†  Capers Jones: "Backfiring: Converting Lines of Code to Function Points"; IEEE Computer, Vol.28 no.11, Nov.1995, pp.87-88.

[Jones:96] Capers Jones: Applied Software Measurement: Assuring Productivity and Quality; McGraw-Hill, 1996.

[Jones:05]‡ Charles I. Jones, 2004. "Growth and Ideas“; NBER Working Papers 10767, National Bureau of Economic Research, Inc.; Handbook of Economic Growth, in: Philippe Aghion & Steven Durlauf (ed.), Handbook of Economic Growth, edition 1, Vol.1, chapter 16, Elseviers, pp.1063-1111.

[Jones:97]† T. Capers Jones: Software Quality -- Analysis and Guidelines for Success; International Thomson Computer Press, Boston, 1997.

[Jones:97]† T. Capers Jones: Applied Software Measurement: Assuring Productivity and Quality; Prentice Hall - PWS. 1997

[Jones:98]† T. Capers Jones: Estimating Software Costs; McGraw-Hill, 1998.

[Jones:13]‡ Sam Jones: Cayman Islands to open to scrutiny; Financial Times, 16 Jan 2013. {VIC Ch6.1}

[JonesCNDG:13] Robert P. Jones, Daniel Cox, Juhem Navarro-Rivera, E.J. Dionne, Jr. and William A. Galston: Do Americans Believe Capitalism & Government Are Working? Findings from the 2013 Economic Values Survey by the Public Religion Research Institute and Governance Studies at Brookings, 18 Jul.2013.  Overall half do

[Jopson:05]‡ Barney Jopson: “Global standards: A challenge not yet surmounted ”; Financial Times, 7 Sep.2005.  David Tweedie One set of financial accounting rules.

[JorgensonLN:06]‡ Dale W. Jorgenson, J. Steven Landefeld, and William D. Nordhaus, eds.: A New Architecture for the U.S. National Accounts;  Studies in Income and Wealth, Vol.66, Chicago: University of Chicago Press, for the National Bureau of Economic Research, 2006.

[JorgeS:90]‡ Antonio Jorge, Jorge Salazar-Carrillo: Lucrum Cessans, Damnum Emergens and the Market Place; Journal of Forensic Economics: Winter 1990, Vol.4 no.1, pp.117-118. : Lucrum Cessans= Lost profits,  Damnum Emergens = Actual  losses.  Concepts in French law. The term foregone profits is, indeed, an ambiguous one. Strictly speaking, it is a conceptual category radically alien to the logic of economics itself.

[Joseph:13] Mathai Joseph: Digital Republic, India’s Rise to IT Power, History and Memoir: Power Publishers, 2013. On Kindle & cloud

[Jovanovich:02] Juan Martin Jovanovich:  Customs Valuation and Transfer Pricing: Is It Possible to Harmonize Customs and Tax Rules?; Kluwer, Series on International Taxation, 2002.

[Jussawalla:92] Meheroo Jussawalla: The Economics of Intellectual Property in a World Without Frontiers; Praeger/Greenwood, 1993.  Fujitsu-IBM case, p.113.

KKKKKKKK

[Kahn:12] Jeremy Kahn: Malta Lures Hedge Funds with 300 Days of Sunshine; Bloomberg Markets Magazine, 10 Jan 2012. As of early November, the number of funds located in Malta had grown to more than 500 with 8 billion euros ($10.7 billion) under management from 165 funds with less than 5 billion euros under management in 2006, according to the Malta Financial Services Authority(MFSA). {VIC Ch6.3.1}

[Kaiser:09] Robert G. Kaiser: So damn Much Money; Knopf, 2009. On lobbying, lobbyists and Congress. {VIC Ch8.2.2}

[KakaKS:06]‡ Noshir F. Kaka, Shailesh S. Kekre, and Saipriya Sarangan: “Benchmarking India's  business process outsourcers”; McKinsey Quarterly, July 2006.  {VIC Ch6.4}

[KamiyamaSM:06]‡ S. Kamiyama, J.Sheehan, and C.Martinez: “Valuation and Exploitation of Intellectual Property”; STI Working Paper 2006/5, 2006, Statistical Analysis of Science, Technology and Industry. <http://www.oecd.org/sti/working-papers>. {VIC Ch4.0}

[Kampas:03]‡ Paul J.Kampas: “Shifting Cultural Gears in Technology-Driven Industries” MIT Sloan management review, 15 Jan 2003, also a chapter in Edgar Schein,  et al.,DEC is Dead, Long Live DEC”;  . technology-driven companies need to shift from a product-innovation culture to a process-innovation culture as their markets mature.  {VIC Ch3.5}

[Kan:03]† Stephen Kan: Metrics and Models in Software Quality Engineering; Addison-Wesley 2003. {VIC Ch5.1, M4 }

[KangN:12] Samuel S. Kang and Tuan S. Ngo: Top U.S. Tech Companies’ Tax Avoidance Can Be Mitigated, Report Says; Tax Notes Today, Tax analysts. 18 April 2012. 30 high tech companies; based on [KangN:11]‡ Samuel S. Kang and Tuan Ngo: “Corporate America Untaxed: Tax Avoidance on the Rise";  Greenlining Institute, 2011. The report finds that U.S. Fortune 100 companies "avoided $60 billion in taxes by shuttling profits offshore”; Expanded on [GAO:08]‡. {VIC Ch9.3.2}

[Kao:07] John Kao: Innovation Nation, How America is losing its innovation edge, why it matters, and what we can do to get it back; Free Press, 2007. [xls/GNP&GDP. Have.  reviewed by Stine Grodal in Science, Sep.2008. {VIC Ch5.1, }

[KaplanN:07]‡† Robert Kaplan and David Norton: Using the Balanced Scorecard as a Strategic Management System; Harvard Business Review; Jul.2007; first published Jan.1996.  {VIC Ch5.1-M5}

[KaplanN:04] Robert S. Kaplan and David P. Norton; Strategy Maps: Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press, 2004.

in [Slemrod:99] . 

[KarC:09] Dev Kar and Devon CartwrightSmith: Illicit Financial Flows from Developing Countries: 20022006; Executive Report, 2009, Global Financial Integrity, Center for International policy, www.gfip.org. From Vaibhav CS207.

[Kaufman:07]‡ Wendy Kaufman: Random Tax Audits Return to the U.S.; NPR. 9 Oct.2007. $345B uncollected. [Rosato:07] is better. [xls/irs]

[Keating:10] David Keating: A Taxing Trend: The Rise in Complexity, Forms, and Paperwork Burdens; National Taxpayers Union,  NTU Policy Paper 127, April 15, 2010.

[Keen:01] Michael Keen: “Preferential Regimes Can Make Tax Competition Less Harmful”;  National Tax Journal, vol.54, 2001, pp.757-762.  Compares two symmetric countries, and shows that tax revenues will decrease. But does not consider Double Irish  nor fairness.

[KellerY:03] Wolfgang Keller and Stephen R. Yeaple: Multinational Enterprises, International Trade, and Productivity Growth, Firm-level Evidence from the United States; IMF Working Paper WP/03/248, International Monetary Fund, Dec.2003; NBER Working paper 9504, Feb.2003. Published 2009. Data from the International Investment Division, U.S. Bureau of Economic Analysis (BEA). Have.

[KellerY:09] Wolfgang Keller and Stephen R. Yeaple: “Multinational Enterprises, International Trade, and Productivity Growth, Firm-level Evidence from the United States”; The Review of Economics and Statistics, MIT Press, Vol.91 no.4, pages 821-831. Data from the International Investment Division, U.S. Bureau of Economic Analysis (BEA). Published version of [KellerY:03]‡.

[Kemerer:93]† Chris Kemerer: "Reliability of Function Points Measurement: A Field Experiment"; Comm. ACM, Vol.36 no.2, Feb.1993, pp.85-97.

[Kennedy:06] : Garcetti v. Ceballos, 547 U.S. 410; Supreme Court of the United States, 2006. First Amendment free speech protections for government employees. The plaintiff in the case was a district attorney who claimed that he had been passed up for a promotion for criticizing the legitimacy of a warrant. The Court ruled, in a 5-4 decision, that because his statements were made pursuant to his position as a public employee, rather than as a private citizen, his speech had no First Amendment protection.

[Kennedy:07] Justice Anthony Kennedy: Microsoft Corp. v. AT&T Corp.; Supreme Court of the United States 30 April 2007. Manufacturing CD copies offshore from a Golden master disk supplied from the US does not infringe US patent rights.

[KenneyD:05] Martin Kenney and Rafiq Dossani: “Offshoring and the Future of U.S. Engineering: an Overview”; The Bridge, National Academy of Engineering, Fall 2005.  Introduction to related articles in the issue. Closing Article by William Wulf: “A Disturbing Mosaic”.

[Kenny:11] Charles Kenny: Small Isn’t beautiful; Bloomberg Businessweek, 3 Oct.2011. Only a very small fraction of small businesses innovate and grow. Based on [HurstP:11]

[KerriganHWLW:03] Shawn Kerrigan, Charles Heenan, Haoyi Wang, Kincho Law, and Gio Wiederhold: "Regulatory Information Management and Compliance Assistance"; NSF's National Conference on Digital Government Research (dg.o2003) (under Panels/E-rulemaking), Boston, May 2003.

[KesslerE:06] Wolfgang Kessler and Rolf Eicke: “Closer to Haven? New German Tax Planning Opportunities; Tax Notes International, Vol.42  no.6,  8 May 2006. Dutch Sandwiches are called and illustrated as Hilversum 1 & 2.

[KesslerE:10] Wolfgang Kessler and Rolf Eicke: “The New German GAAP – the Gap Between Commercial and Tax Accounting”; Tax Notes International, Vol.59 no.7, 16 Aug), 2010.  For more than 100 years the principle of strict book-tax conformity (or the authoritative principle, or Maβgeblichkeitsprinzip) ("§ 5 exp. 1 P. 2 EStG “) was the most striking feature of German tax accounting. In fact, since the enactment of the German Commercial Code (Handelsgesetzbuch, or HGB) on Jan.1, 1900, this principle was a pillar that survived all storms of reforms until the last reform, the Accounting Modernization Act (Bilanzmodernisierungsgesetz) went into force on May 29, 2009.

[Ketsdever:10]‡ Nathan Ketsdever: The US should ablish agricultural subsidies; IDEA discussion, 27 Aug.2010, <http://www.idebate.org/debatabase/topic_details.php?topicID=613.

[Keynes:1936] John Maynard Keynes: General Theory of Employment, Interest and Money;   1936, republished Signalman Publishing, 2009. On Kindle. In 1932 there is n-employment in the US that is not due to overpriced labor versus its contribution to making products.  Growth requires having demand for ones products. Capital investments do not guarantee that. Have on Amazon Kindle

[Khadpe:01] Subash Khadpe: Status of the Worldwide Packaging Foundry Industry; Chip Scale Review, at <http://www.chipscalereview.com/issues/0501/f3_01.html> .   

[Khimm:11] Suzy Khimm: Bipartisanship lives! And it will likely cost taxpayers money; Ezra Klein’s blog, Washingon Post, 5 Oct 2011.

[KimL:85] Wi Saeng Kim and Esmeralda O. Lyn: “Excess Market Value, the Multinational Corporation, and Tobin’s Q-Ratio”; Journal of International Business Studies
Vol.17 no.1, Spring, 1986,
Palgrave Macmillan Journals, pp.119-112:

[KimS:03]† Sang-Hoon Kim and V. "Seenu" Srinivasan: A Multiattribute Model of the Timing of Buyers’ Upgrading to Improved Versions of High Technology Products; Research paper 1720R, Stanford Graduate School of Business, 2003.

[King:10] Eizabeth King:  Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions; Springer Verlag, 2010, 194pp. Have. Experience from private Practice. Cost-sharing loophole.  Critique of CIP. eight case studies: 1. diamonds, 2. medical devices, 3. R&D Services, disks, WD? 4. Internet business model, 5 assets with embedded IP.  6 CDN services, Akamai, 7 global commodity trading, 8. Decentralized IP ownership.

[KingEa:07] Steve King,  Dan Burton,  John Culberson, John Linder, Jeff Miller, Thomas Tancredo, and David Weldon: Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment;  H.R. Resolution 16, 110th US Congress, 17 Jan 2007, <http://www.house.gov/list/press/ia05_king/pr_050202eliminateirs.html> , originally submitted 2 Feb.2005.

[KingL:93] Robert G. King and Ross Levine: "Finance, entrepreneurship and growth: Theory and evidence“; Journal of Monetary Economics, Elsevier, Vol.32(3), pp.513-542, December. 1993.  

[Kirkegaard:04] Jacob F. Kirkegaard: “Offshore Outsourcing – Much Ado About What”;  CESifo Forum, a quarterly journal, Summer 2004, The IFO institute for Economic Research and Ludwig-Maximilians-Universität , Munich, Germany, www.cesifo.de, pp.22-29. [Focus is on jobs, and corporate income, Globalization]

[Kirkpatrick:11] David Kirkpatrick: Now Every Compnay is a Software Company; Forbes, 30 Nov. 2011.

[Klein:11a,b] Ezra Klein: Herman Cain’s 9-9-9 plan in One Table; & The 9-9-9 plan in One (very-long) graph; Washington Post, 18 & 19 Oct 2011.

[KleinK:01] Kenneth Klein and Philip Karter: Transfer Pricing for Services; Chapter 44 in [Feinschreiber:01] Transfer Pricing Handbook, 3rd Edition, Wiley, 2001. Here cost can be used for value.

[Kleinbard:05] Edward Kleinbard: The Business Enterprise Tax [BEIT] ; presented to The President’s Advisory Panel on Tax Reform, USC, May 2005.. business deductions for interest or dividends paid equal to COCA. , annually included by investors. Reduce taxe to reduce Evasion (slide42)

[Kleinbard:07]‡ Edward Kleinbard: Rehabilitating the Busienss Income Tax; Brookings Institution, June 2007, 64pp. A business level consumption tax proposal uses a Cost-of-capital-allowance to tac only non-routine returns.  No double taxation. Review of current tax problems and evasion. Balance debt vs equity. Deals with derivatives.

[Kleinbard:10]‡ Edward Kleinbard: “An American Dual Income Tax: Nordic Precedents”; Nw. J.L. & Soc. Pol’y, Vol.5, 2010, p.41.

[Kleinbard:12] Edward Kleinbard: “Stateless Income”; Florida Tax Rev., Vol.9, 2011, p. 699.  Cited by Sullivan. ..[ACM].

[Kleinbard:12C]‡ Edward Kleinbard: “The Sorry State of Capital Income Taxation”; NYU Colloquium in Tax Policy and Public Finance,  6 March 2012.  Discusses Bain Capital 30% carried interest. Not for attribution. {VIC Ch10.8.2}

[Kleinbard:12R]‡ Edward Kleinbard: “Mitt Romney’s Marvelously Unburdened Income”: Huffington Post, 27 Jan.2012. {VIC Ch10.9-G9}

[Klepper:96] Steven Klepper: Entry, Exit, Growth, and Innovation over the Product Life Cycle; The American Economic Review, Vol.86 no.3 (June , 1996), pp.562-583.

[Knoll:06] Michael S. Knoll: Taxes and Competitiveness;  Univ. of Penn., Inst for Law & Econ Research Paper No.06-28, 14 Dec.2006. UBIT.  Neutrality, not intangible not offshore. Foreign real estate investment, no US laws can fix that. {VIC Ch10.10.4}

[Knoll:07] Michael S. Knoll: Business Taxes and International Competitiveness;  paper 123, American Law & Economics Association, Annual Meeting 2008, 6. UBIT.  Neutrality, not intangible , offshore.interest imbalance  Foreign real estate investment, no US laws can fix that. {VIC Ch10.10.4}

[Kocieniewski:10] David Kocieniewski: “I.R.S. plans to uncover Companies’ Tax Strategies”; The New York Times, 24 Aug.2010. {VIC Ch8.7.4} ..[ACM].

[Kocieniewski:11B] David Kocieniewski: “U.S. Business Has High Tax rates, But Pays Less”; The New York Times, 2 May 2011. [xls/taxexpenditures] {VIC Ch9.4.2}

[Kocieniewski:11G] David Kocieniewski: “G.E.’s Strategies Let It Avoid Taxes Altogether”; The New York Times, 24 March, 2011. Corporate taxes constituted 30 percent of all federal revenue in the mid-1950s. That rate had fallen to 6.6 percent by 2009. 975 employees in tax department. Some later corrections re state and future taxes. GE has $90B offshore. graphics. ..[ACM].

[Kocieniewski:11T]‡ David Kocieniewski: “Companies Push for Tax Break on Foreign Cash,” The New York Times, June 19, 2011. Repatriation. {VIC Ch7.6} ..[ACM].

[Kocieniewski:11V] David Kocieniewski: “Rich Tax Breaks Bolster Makers of Video Games”; The New York Times, 10 Sep.2011. Interaction of R&E credits and taxhavens. Tax 98M, Profits 1.2B over 5 years, net loss this year.<http://www.cfo.com/article.cfm/7292053?f=related> ..[ACM].

[KohliD:04] R. Kohli and S. Devaraj: “Realizing the Business Value of Information Technology Investments: An Organizational Process”; Management Information Systems Quarterly Executive (MISQE), Vol.3 no.1, March, 2004.

[Kogan:12] Richard Kogan: What Was Actually in Bowles-Simpson — And How Can We Compare it With Other Plans? ; CBP, 2 October 2012.

[Kokenos:05] Dennis J. Kokenos: The Dual Purpose of the American Jobs Creatiob Act of 2004; The Berkely Electronic Press  (bepress) Legal Series, 2005, paper 997.

[KöllingS:02] Arnd Kölling and Thorsten Schank: "Skill-biased technological change, international trade and the wage structure“; 10th International Conference on Panel Data, Berlin, July 5-6, 2002 B1-3,; Discussion Papers 14, Friedrich-Alexander-University Erlangen-Nuremberg, Chair of Labour and Regional Economics.

[Kolm:03] Petter Kolm: Trends in Quantitative Finance; 2006, <petter.kolm@gmail.com>

[Komag:01] Komag PR: “Komag announces Voluntary Chapter 11 Bankruptcy Reorganization Filing”, PRnewsWire, 24 Aug 2001. Komag goes POOF, but foreign subsidiaries are not affected.

[Konczal:12] Mike Konczal: An Interview With `Occupy The SEC’; The National Memo, 16 Feb 2012.

[KonvisserS:11]‡ Joshua Konvisser and Sanjeev Sachdeva: Indian Outsourcing, End of the Offshore Tax `Vacation’?; Pillsbury Client alert, 7 March 2011.

[KopalleL:06] Praveen K. Kopalle and Donald R. Lehmann: Setting Quality Expectations When Entering a Market: What Should the Promise Be?; Marketing Science, Vol.25 no.1, January-Feb.2006, pp.8-24. (have abstract only).

[Kopits:76] G. Kopits: “Intra-firm Royalties Crossing Frontiers and Transfer-Pricing Behavior”; The Economic Journal, Dec.1976, pp.791-803. Contractor 83: observes that the result of royalty setting is affected by tax minimization strategies. {VIC AppC.2.4}

[Kornhauser:05] Marjorie E. Kornhauser: “Doing the Full Monty: Will Publicizing of Tax Information Increase Compliance?”; Can. J. L.& Juris., Vol.18, 2005, p.95. {VIC Ch10.3.R8}

[Kornhauser:05C] Marjorie E. Kornhauser: “Choosing a Tax Rate Structure in the Face of Disagreement”; UCLA Law Review, Vol.52 2005, pp.1697-1755. Progressivity as finr, but redistribution is suspect. Congress should follow such an integrity principle.

[Kornhauser:07] Marjorie E. Kornhauser: Normative and Cognitive Aspects of Tax Compliance: Literature Review and Recommendations for the IRS Regarding Individual Taxpayers; National Taxpayer Advocate, 2007 Annual Report to Congress 138, Vol.II,pp.138-180, <http://www.irs.gov/advocate/article/0,,id=177301,00.html>; also “A Tax Morale Approach to Compliance: Recommendations for the IRS”; Fla. Tax Rev., Vol.8 No.6,  2007, p.599.

[Kovacs:05] László Kovács: Tax harmonisation versus tax competition in Europe; Tax harmonisation and legal uncertainty in Central and Eastern Europe; Austrian Chamber of Professional Accountants and Tax Advisors, Vienna, Oct.20, 2005. The Author is the European Commissioner for Taxation and Customs.

[Kovacs:06] László Kovács: EU tax policy and its implications for Ireland; European Commission, 2006, updated 10 Oct.2010. <http://ec.europa.eu/ireland/press_office/speeches-press_releases/kovacsspeech_en.htm. 10Oc 2010.   Presentation in Ireland.  The Author is the European Commissioner for Taxation and Customs.

[KPMG:08] KPMG International: KPMG's Corporate and Indirect Tax Rate Survey 2008; KPMG International, Aug.2008. Covers most countries [KravitzB:05] Troy Kravitz and Leonard E. Burman: Capital Gains Tax Rates, Stock Markets, and Growth; Tax Facts, Tax Analysts , July 2005.   On JGTRRA . relate cap gains rate to S&P/GDP.  Correlation -.35 = weak negative. Realization ~3% of GDP.

[Kroll:06] Karen M. Kroll: “IRS seeks Truth in Veritas Deal”; CFO magazine, 20 Sep.2006. arbitrary, capricious, or unreasonable’

[Kroon:00] Andries Kroon: The Netherlands and Netherlands Antilles in International Tax Planning;  in [Ogley:00] , pp.32-46.

[Krouse:12] Sarah Krouse: “Budget day scramble for estate agents and lawyers”; Financial News,  DowJones, 23 March  2012.

[KruchtenOS:06]† P. Kruchten, H. Obbink, J. Stafford: "The Past, Present, and Future for Software Architecture";  IEEE Software, v. 23 no.2, pp.22- 30.

[Krugman:94] Paul Krugman: “Competetiveness: A dangerous obsession”; Foreign Affairs, Vol.73, March /April 1994, pp.28-44.

[Krugman:07] Paul Krugman: The Conscience of a Liberal; W.W. Norton, 2007. Also The New York Times blog.

[Krugman:08] Paul Krugman: “What to do”; The New York Review of Books, Vol.55 no.20, 18 Dec. 2008.   More stimulus

[Krugman:09] Paul Krugman: A Country is not a Company; Harvard Business School Press, Nov.2009. Was on Kindle, now in references Reprint of 1996 Harvard Business school paper. Balance among countries; advice ignores stemming the identified current outflow of Treasury bills. It’s all tangibles.

[Krugman:12] Paul Krugman: End The Depression Now!; W.W. Norton ,  2012. At EPI.(VIC Ch.10)

[Krym:13] Nick Krym: Outsource It! A No-Holds-Barred Look at the Good, the Bad, and the Ugly of Offshoring Tech Projects; The Prgamtic Bookshlf, O’Reilly Media, Feb. 2013.

[KueblerE:01] D. Kuebler and W. Eibach: Metering and Accounting for Web Services, A dynamic e-business solution: IBM Developer Works, 2001.

[KumraS:05] Gautam Kumra and Jayant Sinha: "The next Hurdle for Indian IT";  McKinsey Quarterly, Issue 4 (Premium) 2003 Special Edition: Interview with Naranay Murthy (IIT Kanpur MS 1969): Global directions and Infosys, <http://e.mckinseyquarterly.com/a/tBC2FwWAG8, have copy at Outsourcing/EBSCOhost.pdfl>.  Globalization.

[Kuittinen:12] Tero Kuittinen: “Missing the dazzling profit potential of free apps”; BGR, 19 Nov. 2012,.http://bgr.com/2012/11/19/mobile-app-market-analysis-free-apps/. from Sonny Chan CS207.

[KwiecinskiPH:06] M. Kwiecinski, P. Peters, P., and D. Hoch: The  Overlooked Potential  for Outsourcing in Eastern Europe. The McKinsey Quarterly, 2006. Globalization.

[KwonW:06] , D. Kwon and S. Watts: “IT Valuation in Turbulent Times”; The Journal of Strategic Information Systems , 2006, Vol.15 no.4, pp.327-354.

[Kyle:07] Kyle: $300 Billion Tax Dollars Uncollected Last Year;  Amateur Asset Allocator, 2008 March 17, <http://amateurassetallocator.com/archives/. Good blog.

[Kynaston:01] David Kynaston: The City of London, A Club No More, 1945-2000; Chatto & Windus, Randomhouse, 2001. Eurodollar market £1,010 in 1965 p.324. Eurobond $19016M 9n 1967.

LLLLLLLL

[LafferM:10] Arthur B. Laffer and Stephen Moore: Return to Prosperity; Threshold Publications, Simon & Schuster, 2010.  Good governance proposals in intro. Trade recommendations ignore IP.  Proposes a flat tax in individuals and businesses with few deductions, only labor. Fixed rate for corporations. Many data points, not systematically organized. Have. [xls/taxes]

[LaMonica:05] Martin LaMonica: “Open source reshaping services market”; CNET News, 10 Jan.2005.

[LandsbaumG:85]† Jerome B. Landsbaum and Robert L. Glass: Measuring and Motivating Maintenance Programmers; Prentice-Hall, 1985.

[Langbein:86] Stanley I. Langbein: The Unitary Method and the Myth of Arm's Length; Tax Notes 625, 17 Feb.1986, Vol.30, 1986.  Cited by Durst for early arms length

[Larcker:04]†  David Larcker: in "Back to the Drawing Board: Is the Traditional Theory of the Firm Obsolete?"; Strategic Management, Wharton On-line report 1047, Sep.2004  <http://knowledge.wharton.upenn.edu/article/1047.cfm.

[Larson:11] Charles Larson: Panel Statement at National Association for Business Economics 2011 Transfer Pricing Symposium in Arlington, VA; Tax Analysts, 27 July 2011. Useful life of IP. Limited life example is based on patents, not on trade secret.

[Laskey:00] Frederick A. Laskey: Letter Ruling 00-11: Massachusetts Tax Treatment of a Netherlands BV, Department of Revenue, Commonwealth of Massachusetts; 29 Aug.2000.

[LathamS:05]‡ Robert Latham and Saskia Sassen (eds.): Digital Formations: IT and New Architectures in the Global Realm; Princeton University Press, 2005.   t Columbia University Dieter Ernst's essay on global flagship networks in Chapter 4 argues that economic globalization has led to a type of international competition in which multinationals create and maintain alliances of suppliers internationally through digital information systems. The latter are used by global corporations to diffuse certain types of knowledge "to gain quick access to skills and capabilities at lower-cost overseas locations that complement the flagships' core competencies" (p. 91).
This is a useful insight consistent with a growing number of empirical studies of international collaborations in high-technology industries. My only complaint is that it overly emphasizes the continued dominance of global firms like IBM, Microsoft, and Intel at the expense of analysis of new corporate challengers like Samsung in Korea or Acer in Taiwan or Lenovo and Haier in China. The long-term consequences of short-term strategies of knowledge diffusion need also to be considered.

[LauKLW:04] Gloria T. Lau, Shawn Kerrigan, Kincho H. Law, and Gio Wiederhold: "An E-Government Information Architecture for Regulation Analysis and Compliance Assistance"; ICEC'04 conference, Delft, The Netherlands, Oct.2004.

[LauLW:05] Gloria T. Lau, Kincho H. Law, and Gio Wiederhold: ”Analyzing Government Regulations Using Structural and Domain Information” ; IEEE Computer, Vol.38 no.12,  Dec.2005, pp.70-76.

[LauLW:05a] Gloria T. Lau, Kincho H. Law, and Gio Wiederhold: "A Relatedness Analysis Tool for Comparing Drafted Regulations and Associated Public Comments"; I/S: A Journal of Law and Policy for the Information Society, OSU & CMU, Vol.1 No.1, 2005, pp.95-110.

[LauLW:05c] Gloria T. Lau, Kincho H. Law, and Gio Wiederhold: "Legal Information Retrieval and Application on E-Rulemaking"; Tenth International Conference on Artificial Intelligence and Law (ICAIL 2005) June 6-11, 2005, Bologna - Italy

[Laurie:04] R. Laurie: “IP Valuation: Magic or Myth?”; in Intellectual Property Issues in M&A Transactions, April 2004.

[Lawley:05] Duard Lawley: Common Sense Tax Reform; Authorhouse, 2005. Promotes a 1%: Universal Transaction Tax (UTT) to replace all taxes. Kindle.

[Lawprof:13] LawprofBlog: Dean Berman supports scam to gain from loans; Blogger jan 2013. For law stuidents

[Lawson:06] Kent Lawson: Offshore Misdoings, Repentance and the US Internal Revelue Service; Private Wealth Management, 2006, pp.46-48. Better to confess than fight in Estate Planning, www.capmpden.com.

[LB&I:10] IRS: Large Business and International Division at-a-Glance; IRS, 1 Oct 2010, <http://www.irs.gov/irs/article/0,,id=96387,00.html>

[Lea:66] Willard Harlon Lea: The ABCs of the Stock Market; Vantage Press, 1966. Stanford Library checkout.

in [Slemrod:99] .  Recognizes the nonexclusivity of IP, but does not follow up. Uses US export data, not offshore production, and focuses on FDI.

[LecuyerB:10] Christophe Lécuyer and David C. Brook: Makers of the Microchip, A Documentary History of Fairchild Semiconductor; MIT Press, 2010.   Documents the details of the path from innovation to commerce. Also see [Lojek:07].

[Lederberg:78] Joshua Lederberg: "Digital Communications and the Conduct of Science: the New Literacy"; Proc. IEEE., Vol.66 No.11, 1978. p.1314--1319.

[Lee:92] Wm. Marshall Lee: "Determining Reasonable Royalty"; Les Nouvelles, Licensing Executives Society , Vol.27 No.3,  Sep.1992, pp.124-128.  See Liberman:<http://www.youtube.com/watch?v=Ky4WNvHyaZw <http://www.lesi.org/Article/Les_Nouvelles_Online.html>. Cited in [FrankOW:09] : This rule of thumb is useful starting place for negotiations; And [Parr:07] .

[Lefkowitz:05]† Robert Lefkowitz: Calculating the True Price of Software; O'Reilly OnLamp.com, 21 July 2005.

[LeighFB:12] David Leigh, Harold Frayman, and James Ball: Offshore Secrets; The Guardian, 25 Nov.2012. 8 Articles: Sham taxhaven directors, British Virgin Islands, UK government response.

[Leijon:02] H. Leijon (ed.): Extract from the table of the Erlang Loss formula; International Telecommunications Union, PLANITU Doc-18-E, 2002.   

[LeonardS:05]‡ Gregory Leonard and Lauren Stiroh (eds.): Economic Approaches to Intellectual Property Policy, Litigation, and Management; National Economic Research Associates (NERA), White Plains, NY, 2005. (only few citations regarding software) [have] rollover.

[Leonhardt:12]‡ David Leonhardt: “Coming Soon:`Taxmagedon’”; The New York Times, 15 April 2012.  Tax bills to rise 1 Jan 2013 at all levels. Action will be needed, but will be late.

[Leonnig :09]‡ Carol D. Leonnig:  "Report Finds Major U.S. Companies Have Offshore Tax Havens", . Washington Post,  16 and 17 Jan. 2009.

[LeontiadisPM:12] Ilias Leontiadis, Christos Efstratiou, Marco Picone, and Cecilia Mascolo: “Don't kill my ads! Balancing privacy in an adsupported mobile application market”; Proceedings of Mobile Computing Systems & Applications Workshop, Feb. 2012. . from Sonny Chan CS207

[LenterSS:03] David Lenter, Joel Slemrod, and Douglas Shakelford: “Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives”; National Tax Journal, March 2010, pp.1733-1759.  Specifics on what can be disclosed. , ficis on schedules M-1 and m-2.Beranasek say dec 2003?

[Lentz:89] Karen Panetta Lentz: "Hardware is petrified software"; in Manoj Franklin: Computer Architecture and Organization: From Software to Hardware; Prentice-Hall, 2010.

[Lepore:12] Jill Lepore: “Tax Time, Why we pay”; The New York Times, 26 Nov.2012, pp.24-29.   Box.

[LeRoyEa:12] Greg LeRoy, Phil Mattera, et al.: Clawback, a Blog of God Jobs First; http://clawback.org/about/,  Good Jobs First, http://www.goodjobsfirst.org/.  Specifics about State incentives for corporations, tax expenditutres and subsidies,.

[Lessig:11] Lawrence Lessig: Republic, Lost; Twelve, Hachette, 2011.

[LeuzTW:06] Christian Leuz, Alexander Triantis, and Tracy Wang: “Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations”; American Finance Association, Boston, 2006. Authors at UChicago. SoX effect or hiding trouble ? More hiding. <<find better reference for Chapter 9, consolidated>>

[Lev:74] Baruch Lev: Financial Statement Analysis: A New Approach; Prentice-Hall, Inc., 1974.

[Lev:99] Baruch Lev: “R&D and Capital Markets”; Journal of Applied Corporate Finance, Winter 1999, pp.21-35.

[Lev:01] Baruch Lev: Intangibles, Management, Measurement and Reporting, with comments by conference participants; Brookings Institution Press, 2001.  Good reference for problems. Proposes a `Value Chain Scoreboard' for intangibles. Inadequate accounting for intangibles (p.7). Difficulty of using market cap (p.8). Enormous cost of employees leaving to start competitors (p.13,35). Market penetration (p.32). Trade secret importance (p.34).  Includes an "Organizational Capital" category (p.62-66). Customer acquisition (p.67). Workforce (p.73-76). Write off of acquired R&D, but capitalization of software after the point of technical feasibility (p.85-95). Have.

[LeveyEa:01]‡ Marc M. Levey, Victor H. Miesel, William S. Garofalo, Michael F Patton, Kenneth J. Krupsky, and Karl L. Kellar: Transfer Pricing: Alternative Practical Strategies; Tax Management, BNA 2001. [not cited]

[LeveyW:07] Marc M. Levey and Steven C. Wrappe:  Transfer Pricing, Rules, Compliance and Controversy, second edition; CCH, Wolters Kluwer, 2007, 798pp.  “’Commensurate with income’ … for intangibles” [p.6, 121] . ”  Ownership [p.7] , Control [p.9] . Aribitrary, Capricuos, or ureasonable [p12] , DHL case, withholding documents [p.12, 110] , Formulary apportionment, multistate, global [p.14, 387] .  Commensuratewith income [p.15] . BALRM with profit split [p.16] . Defer foreign payments [p.18] . Relationship to customs [p.24, 225] 40 countries now have transfer pricing rules [p.26] . Arm’s length [p.32, 149, 378] ., nearshor [p.63] . Disallowed repatriation [p.67] . Cost sharing [p.106,] . Services provided with IP [p.108]  . Marketing intangibles, compustati [p.110, 118] . Buyout , difficulties in allocation, market valuations, goodwill, [p.129, p.139] . Market cap, purchase price [p.135] . p/e [p.137] . IRS uses TP method , IP life [p.138] . Stock options [p.151] . Section 361, 367 transfers [p.153] . temporary regs [p.156] . Loans, safe harbor [p.201] . penalties [p.209] . Statute of limitation [p.223] . Planning for exam, outside advisors, use of appeals [p.277] . IDRs [p.297] .  R&D sources [p.303] , unusual patterns [p.303] . Embdeed sW [p.306] . High case loads and scrace resources interfere with the work of economists [p.307] . Strategic disadvantage in TP preparing a detailed rebuttal, may help the IRS [p.309] . Settlement [p.314] . limited communication between exam and appeals [p.315] . Stutute of limitation p245,  the IRS attempts to understand the function and the risks of the business, and attempts to understand the effect of the intangibles on the transactions [p.304] . Keep the IRS examiner on track 305. If the IRS team were to misconceive the benefit contributed by an intangible 306. High case loads and scarce resources interfere with the work,mof IRS econmists. P307.(Have)  Double taxation,

[LeveyW:08] Marc M. Levey and Steven C. Wrappe:  Practical Guide to Transfer Pricing, Rules and Compliance, second edition; CCH, Wolters Kluwer, 2008.  

[LeveyW:10] Marc M. Levey and Steven C. Wrappe:  Transfer Pricing Rules Compliance, and Controversy; CCH, Wolters Kluwer Pub., 2010, 912pp. Have 2007 edition.

[LeveyWC:06] Marc M. Levey, Steven C. Wrappe, and Kerwin Chung:  Transfer Pricing Rules and Compliance Handbook; CCH, Wolters Kluwer, 2006, 224pp.   “Given the potential for transfer pricing decisions to globally impact tax, financial and operational results, it is unfortunate that relatively few persons at multi-national corporations [MNEs] possess significant experience with transfer pricing issues”;[p.v.] , “absent transfer pricing rules MNEs could intentionally or unintentionally use transfer pricing to shift large amounts of income from one tax jurisdiction to another.. that benefit could be used to reduce the MNE’s overall tax rate” [p.2] , Shifting tax avoidance example as M&C [p.3] . `double taxation’ computation <looks fair> [p.4] . “Tax payers may report arms-length results on [a] income tax return that are different than the results reported on their books” [p.5] “’Commensurate with income’ … for intangibles” [p.6] . IRS cannot dictate business methofd [P.20] “Transfer of IP occurs when … sold, assigned, loaned, or otherwise made available in any manner [p.41] , if the terms include rights to exploit an intangible embedded within a tangible, the price may have to be determined separately” [p.41-42] . [] , taxpayers hope to get away with low valuations by taking extreme positions [p.83] .  3-year limit [p90] . Comtemporaneous documnetaion [p.91] . IRS can intiate exam/aidit based on questionable result [p.91] . Tisk of resolution [p.103] . Shortage of IRS economists [p114] . Incentivev to move offshore [p.125] Reserve for uncertain tax obligations [p134] . Simple compoarison of methods [p.141] Bought 19Jan 2009, Transfer Pricing Rules and Compliance Handbook [Paperback] , Price $91.49 Marc M. Levey; Steven C. Wrappe; and Kerwin Chung, Sold by: Amazon.com, LLC.

[LeveyW:10] Marc M. Levey, Steven C. Wrappe, and Kerwin Chung:  Transfer Pricing Rules and Compliance Handbook; CCH, Wolters Kluwer, 2010. Bierce & Kenerson

[LevinEa:11] Carl Levin et al.: Repatriating Offshore Funds: 2004 Tax Windfall for Select Multinationals; United States Senate Permanent Subcommittee on Investigations, 11 Oct.2011.

[Levin:12] Carl Levin: Opening Statement; Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012. Microsoft Singapore, Ireland, Hewlett Packard, $1.7T offshore. Short-term loan trick by loaning from CFCs. to effectively repatriate. Section 206. 956  For the full hearing see. <http://www.hsgac.senate.gov/subcommittees/investigations/hearings/offshore-profit-shifting-and-the-us-tax-code>. [xls/forest] , [xls/taxhavens] ..[ACM].

[Levinson:08] Daniel R. Levinson:  Medicare Payment for Irinotecan; Dept. of Health and Human Services, Office of the Inspector general, OEI-03-08-00310. Aug.2008. (see also [Fein:08] .

[LevittLR:09] Steven D. Levitt, John A. List, and David H, Reiley: What Happens in the Field Stays in the Field: Exploring Whether Professionals Play Minimax in Laboratory Experiments; presented at Columbia Univ, Oct 2012, July 2009.

[LevN:04] B. Lev and D. Nissim: “Taxable Income, Future Earnings, and Equity Values”; The Accounting Review, Oct.2004 , 1039-1074; preview in The Economist, May 10, 2003, p.57.

[LevS:96] Baruch Lev and Theodore Sougiannis: "The Capitalization. Amortization, and Value-Relevance of R&D"; Journal of Accounting and Economics, 1996, pp.107-128. [in /guidance/references/LevSougiannis.pdfl>] . From [LevS:96]‡ In 1985 the FASB made an exception to the full expensing requirement for some software development costs, see FAS No.86 (Eccher, 1995). In several other countries R&D capitalization is allowed and even required. For example, in the UK, SSAP 13 requires that expenditures on pure and applied research should be written off as incurred, but development expenditures may, in certain defined circumstances, be deferred to future periods. The Canadian Standard (section 345 of the CICA Handbook) goes further to require the deferment of certain development expenditures. The International Accounting Standard, IAS 9, is generally in line with the Canadian standard with respect to R&D capitalization.

[LevS:99] Baruch Lev and T. Sougiannis: “Penetrating the Book-to-Market Black Box: The R&D Effect”; Journal of Business, Finance and Accounting, April/May 1999, pp.419-449.

[Levy:01] Zion Levy: Cost Sharing Arrangements; Chapter 9 in  [LeveyEa:01] ( Levey et al.:  Tax Management), pp.A-201 A-323. Contains the brief 1968 regulation on cost-sharing.

[The Big Short: Inside the Doomsday Machine; W.W. Norton, 2010. Explains CDOs, FICO scores etc. Asks who Knew?

[Boomerang: Travels in the New Third World;  [Kindle Edition] , 2011. Have on Kindle.

[LewisRR:11] Randall A. Lewis, Justion M. Rao, and David H Reiley: Here, There,and Everywhere: Correlated online Behaviors Can Lead to Overstimates of the Effects of Advertising; WWW 2011, March 28–April 1, 2011, Hyderabad, India. ACM 978-1-4503-0632-4/11/03.

[LewisR:11] Randall A. Lewis, Justion M. Rao, and David H Reiley: Does Retail Advertising Work? Measuring the Effect of Advertising on SDaales via a Controlled Experimeny on Yahoo; working paper 2011, presented at Columbia Univ, Oct 2012.

[LeymanR:00]† F. Leymann and D. Roller: Production Workflow: Concepts and Techniques; Prentice-Hall, 2000.

[LientzS:80]† B.P. Lientz and E.B. Swanson: Software Maintenance Management; Addison-Wesley, 1980. Longman Publishing Co., Inc., Boston, MA,

[LientzST:78] B. P. Lientz, E. B. Swanson, G. E. Tompkins: Communications of the ACM, Vol.21 No.6, June 1978, pp 466-471.

<http://www.law.cornell.edu/search/index.html>

§’ use <http://www.law.cornell.edu/uscode/text/26/§>.

§’ //www.law.cornell.edu/cfr/text/26/1.§-0> for the first Section (-0).

[Lim:98]† Wayne C. Lim: The Economics of Software Reuse; Prentice-Hall, 1998.

[Lindsay:09] Brink Lindsay: Nostalgianomics; the Cato Institute, 2009. <http://www.cato.org/pubs/wtpapers/Nostalgianomics.pdfl>.  Critique of Paul Krugman’s policies. “Often this phenomenon is discussed in terms of the growing share of total income accounted for by the top 1 percent, or top 0.1 percent, of earners. All of these statistics, though, are based on income tax data; and income reported for tax purposes, especially by high-income taxpayers, is extremely susceptible to changes in the tax code. Thus, analyses that track incomes over decades and multiple major changes in tax policy are highly problematic.17 Income gap increases due to excess supply of unskilled workers and shortage of skilled workers.

[Linebaugh:12] Kate Linebaugh: “Top U.S. Firms Are Cash-Rich Abroad, Cash-Poor at Home”; Wall Street Journal , 4 Dec.2012. Details on seceral US companies. Does not explain source of foreign earnings.

[Linebaugh:13] Kate Linebaugh: “Firms Keep Stockpil of `foreign’ Cash in the U.S.”; Wall Street Journal,  23 Jan..2013. As of 3Q2012.US companies hold e$1.7T a being indefinitely invested overseas. Apple 68% of its $121.3B, Microsoft 87% of its $66.6B, Qualcomm 63% of its $26.8B, Amgem 74% of its $25.4B; EMC $51B out of 10.6, but 75 is invested in the US.Googl;e $29.1B. [ACM]

[LinebaughT:13] Kate Linebaugh and Sharon Terlep: “Corporate News: Dell's Cash Overseas Is Needed at Home --- Faltering Computer Business and Planned Buyout Put Demands on Balance Sheet; But How to Avoid a Tax Bill?”; Wall Street Journal,  2 Jul..2013.

A Better Blueprint for Business; PC Magazine,

[Litan:11] Robert E. Litan: Startup Businesses Key to Job Growth; @ Brookings Podcast #138, 18 Nov 2011. Startups, not small businesses in general. Look at age.

[LiuPLW:04] David Liu, Jun Peng, Kincho H. Law, and Gio Wiederhold: "Efficient Integration of Web Services with Distributed Data Flow and Active Mediation"; ICEC'04 conference, Delft, The Netherlands, Oct.2004.

[LocherB:02] Peter Locher and Ernst Blumenstein: System des Schweizerischen Steuerrechts, 6th. ed.; Schulthess, 2002, ISBN 3-7255-4342-9.  Contains rules for the Vereinsgesetz.

[Lohman:02] Judith Lohman: Stanley Works Reincorporation Proposal; OLR Research report, Office of Legislative Affairs, State of Connecticut, 002-R-063, 19 July 2002.

[Lohr:06] S. Lohr:  Study plays down export of computer jobs; The New York Times, 23 Feb.2006. p.C11. Refers to ACM study [AsprayMV:06].

[Lojek:07] Bo Lojek: History of Semiconductor Engineering; Springer Verlag, 2007. Relevant to VIC Ch 2.1. also see [LecuyerB:10]. Much on corporate interaction, mergers, acquisitions, and IP flow.

[LonzoOscar:47] Loyd George and Rollin Sullivan: I’m my own Grandpa; song written by Dwight Latham and Moe Jaffe, 1947.

[Looney:11]‡ Stephen R. Looney: Effects of Tax Rate Changes After Extension to Bush Tax Cuts ends;  Dean Measd, Summer 2011. Focus on S-corps and LLCs.

[Looney:13] Adam Looney: Supporting Broad-Based Economic Growth and Fiscal Responsibility Through Tax Reform;  Brookinks Inst, Senate testimony, 22 MMay 2013..

 

[Lowry:08]‡ Reported by Reuters: Executive Refuses to Answer Tax Haven Questions;  The New York Times, Peter S. Lowry, 26 July 2008. Westfield CEO , based in Liechtenstein at. LGT bank, loss $100 annually . Is 1/147 US account holders. UBS has 190,000 US accounts. Covering $18B. Loss $100 annually.  US has no subpoena powers,

[LowTax:11] Lowtax: Global Tax & Business Portal; BSiMedia, Hastings, East Sussex, UK, 2011, <http://www.lowtax.net/

[

[LundSS:11] Mass Soldal Lund,  Bjørnar Solhaug, Ketil Stølen: Model-Driven Risk Analysis - The CORAS Approach; Springer 2011, XVI, 400 p.,

<http://www.usatoday.com/money/perfi/taxes/2008-03-20-corporate-tax-offshoring_N.htm.

[Lynch: 11] David J Lynch: Too many Modest Proposals; in [LynchEa: 11] .

[LynchEa:11] David J Lynch, Alison Fitzgerald, Catherine Dodge, Matt Caminiti, Paul Hughes, Ricard Rubin, Clea Benson, Theo Argitis, Radoslav Tomek, Alison Veshkin, Jonathan Salant, Greg Giroux, and Bill Bradley: “Cracking the code” ; Bloomberg Business Insider Spring 2011, Bloomberg Businessweek (BW), 11 April 2011, pp.B1-B20. Contents (omitted if cited individually):  Alison Fitzgerald, Catherine Dodge (Wanted: a tax code for the digital Age), Matt Caminiti, Paul Hughes (Taxes 101);  Tax Lab:, Ricard Rubin (Fair Tax), Clea Benson (Tax Amnesty), Theo Argitis (Value-Added Tax), Radoslav Tomek (Flat tax – Slovakia), Alison Veshkin (Tax Arbitrage),   Bill Bradley (Tax Reform is a team sport): RRRR Chap.10 [xls/industry]

MMMMMMMM

[MackEa:05] Connie Mack III, chair, et al.: Simple, Fair, and Pro-Growth: Proposals to Fix America’s Tax System; Report of the President’s Advisory Panel on Federal Tax Reform; Nov.2005.  Also Levin, Dorgan and: The deficit reduction act;  2005 .Two proposed plans, never enacted. One is The Simplified Plan, the other. an extension, The Growth and the Investment Taxplan. RRRR wrong. [xls/taxes]

[MackieMason:90] Jeffrey K. Mackie-Mason: “Do Taxes Affect Corporate Financing Decisions?”; The Journal of Finance, Blackwell Publishing, Vol.45 no.5., Dec.1990, pp.1471-1493.

[Mackie:90]‡ James B. Mackie III: “Unfinished Business of the Tax Reform Act of 1986” ; National Tax Journal, Vol.55 no.2 June 2002.  Considers the effect of ignoring intangibles minor [BurnhamO:05]‡

[Madison:11]‡ Lucy Madison: Bachmann `open’ to eliminating corporate taxes; CBS News, 4 Sep 20111.   Zero corporate tax. [not cited]

Madoff:12] Ray Madoff: Two Tricks to Raising Capital-Gains Taxes Fairly; The National Memo, 16 Feb 2012. the lower rates cost the government a significant amount of revenue. In 2008, if capital gains had been taxed at 35 percent instead of 15 percent, the federal treasury would have received an additional $100 billion. (Capital gains were unusually low that year; in 2007, the increase would have been closer to $200 billion.) In the next five years, the capital- gains preference will cost the government more than $450 billion, according to estimates from Congress’s Joint Committee on Taxation. ... the special capital-gains rate makes it difficult to simplify the tax code. Much of its complexity is due to the myriad rules that are meant to ensure that income is properly categorized as ordinary income or capital gains. Eliminate the rate differential, and the tax code could become far less complex. Fix for gains due to inflation (mainly real estate) up to death. Thus, if a taxpayer invested $100,000 in Apple Inc. in 2006 and died in 2012 when the stock was worth $1 million, that $900,000 profit is never subject to tax. The decedent is not taxed because he didn’t sell the stock, and the heirs are not taxed because they are treated as if they had purchased it for $1 million. Even at 15 percent capital-gains rates, this angel of death loophole costs the federal government about $60 billion each year. It also creates a powerful incentive for people to hold on to their appreciated property until death. This so-called lock- in effect impedes the efficient flow of capital. {ACM]

[Magrassi:85?] Paolo Magrassi: A Taxonomy of Intellectual Capital, Stamford: Gartner. 18 July 2002?. Gartner Research Note COM‑17‑1985.  He also published several books in Italian, including Digitalmente confusi (2011), La good-enough society (2010), Difendersi dalla complessità (2009), Il filo conduttore (2006), 2015 Weekend nel futuro (2005).

[Magrassi:02] Paolo Magrassi: A Taxonomy of Intellectual Capital, Stamford: Gartner. 18 July 2002?. Gartner Research Note COM‑17‑1985.  Cites Sveiby. He also published several books in Italian, including Digitalmente confusi (2011), La good-enough society (2010), Difendersi dalla complessità (2009), Il filo conduttore (2006), 2015 Weekend nel futuro (2005).

[

[Mahoney:92] Joseph T. Mahoney:The Choice of Organizational Form: Vertical Financial Ownership Versus Other Methods of Vertical Integration; Strategic Management Journal, Vol.13 No.8, Nov.1992, pp.559-584.

[Makhlouf:02] Gabriel Makhlouf: List of Uncooperative Tax Havens; Committee on Fiscal Affairs, OECD, Paris, France, April  19, 2002. List has been removed from the OECD web page.

[Malm:13] Elisabeth Malm: Colorado Aamndement 66: A $1 Billion Tax Increase on Small Business and Individual Taxpayers; The Tax Foundation, 17 Oct.2013. The tax is to benefit education – how is that measured?

[MalmK:13]‡ Elisabeth Malm and Ellen Kany: The Sources of State and local revenues; The Tax Foundation, 29 Jan.2013.

 

[Malthus:26] Thomas Robert  Malthus: An Essay on the Principle of Population: A View of its Past and Present Effects on Human Happiness; with an Inquiry into Our Prospects Respecting the Future Removal or Mitigation of the Evils which It Occasions (Sixth ed.); John Murray, 1826. <http://www.econlib.org/library/Malthus/malPlong.html>. Retrieved 2008-11-22. 

[Mandel:09]‡ Mike Mandel: The GDP Mirage: the failure to account for IP generation makes predictions of growth suspect; Business Week, 9 Nov.2009, pp.35-38.  Offshore R&D is counted, but does not generate US GDP. Chap.9

[ManesA:94]† Stephen Manes and Paul Andrews: Gates; Simon and Schuster, 1994.

[Manesh:12] Mohsen Manesh: “Contractual Freedom under Delaware Alternative Entity Law: Evidence from Publicly Traded LPs and LLCs”; University of Oregon School of Law, to appear in Journal of Corporation Law, 2012.

[ManishS:08] Shashank Manish and Arun Soni: ‘Tax havens and money laundering in India’; Gujarat National Law Univ., undated..

[MankiwW:05] N. Gregory Mankiw and Matthew Weinzierl: Dynamic Scoring: A Back-of-the Envelope Guide; Harvard University, 12 Dec.2005.  Estimating Effect of tax cuts. Less than Laffer, more than static – about 31% for financial capital, 16% for labor. Based on balance of capital and labor.  But for high tech industries little capital is involved. [not cited]

[Mankiw:12] H. Gregory Mankiw: A better Tax System (Instructions Included); The New York Times, Economic View, 22 Jan.2012.  4 principles: Broaden the base and lower the rates (no mortgage deduction); Tax Consumption rather than income; (IRAs do);  Tax `Bads’ rather than goods (tax gas at $2); Keep it simple (avoid loopholes as: electric car deduction used for golf carts).

[Manoogian;12] John Manoogian III: “How free apps can make more money than paid apss”; Techcrunch, 26 Aug. 2012, http://techcrunch.com/2012/08/26/how-free-apps-can-make-more-money-than-paid-apps/. . from Sonny Chan CS207

[MarceauMW:06] Nicolas Marceau, Steve Mongrain, and John D. Wilson.: “On the Efficiency of Tax Havens”; Mimeo, Michigan State University, 2006.

[Marcus:04]‡ Rosemary Marcuss, “Corporate Profits in the GDP Accounts,” Bureau of Economic Analysis, Presentation at Conference for National Association of Business Economics, Kissimmee, Florida, May 2004, http://www.bea.gov/papers/pdf/nabeprofits_fv.pdf. Corporate Surplus (OECD term) versus Corporate Profit.

[Maremont:12] Mark Maremont: Romney IRA’s Offshore Investments: Helping His Tax bill; The Wall Street Journal, 19 Jan.2012. Refers to [MoskRC:12]

[Marisec:06] Marisec: International Shipping, Carrier of World Trade; Maritime International Secretariat Services Ltd,  London, 2006, <http://www.marisec.org/worldtradeflyer.pdfl>; container shipping costs.[xls/ports]

[Marisec:10] Marisec: Shipping and World Trade; Maritime International Secretariat Services Ltd,  London, 2010.  <http://www.marisec.org/top-20-largest-shipping-flags.php.htm. [xls/taxhavens]

[Markham:05] Michelle Markham (Bond University): The Transfer pricing of intangibles; Wolters-Kluwer, 2005. Focus on international consistency / harmonization. Have.

[MarkleS:09] Kevin S. Markle and Douglas A. Shakelford: Do Multinationals or Domestic Firms Face higher Effective Tax Rates; University of North Carolina Univ., June 2009. Many details on effective tax rates. US 28%. Sweden and Taiwan Southafrica 25%  18% France 23% Including taxhaven effects, local and for multinationals.  Consistent with U.S. multinationals’ exploiting their ability to report profits in locations with more favorable tax systems than the U.S., the foreign affiliates of American companies reported more of their aggregate net income in the Netherlands (13%), Luxembourg (8%), and Bermuda (8%) than any country in 2006 (<http://www.bea.gov/international/di1usdop.htm). Other locations with profits that far exceeded assets, sales and employees were Ireland (7%), Switzerland (6%), Singapore (4%), and UK islands in the Caribbean (3%). For comparison, 7% of the aggregate net income of U.S. foreign affiliates was reported to Canada (the U.S. largest trading partner) and the UK, while only 2% was reported in Japan and Germany, which are considered among the most highly-taxed countries. (Chap.9)

[Marr:11] Chuck Marr: Corporate Tax Holiday has No Place on Payroll Tax-Cut Extension Bill; Center on Budget and Policy Priorities, 8 Dec.2011. Discusses CBO graph on Tax repatriation for Job Creation.

[MarrH:11] Chuck Marr and Brian Highsmith:  Tax Holiday for Overseas Corporate Profits would Increase Deficits, Fail to Boost the Econmy, and Ultimately Shift More Investment and Jobs IOverseas; Center on Budget and Policy Priorities, 23 June 2011. Discusses job losses.

[Martin:05] Patrick W. Martin: “Oops – The Accidental Inversion”; Procopio, 24 Apr.2005. “The Service will undoubtedly be frustrated in its efforts to enforce the U.S. tax law vis-à-vis the foreign parent corporations in foreign jurisdictions (especially in those countries without any U.S. income tax treaty) when there is no nexus to the U.S. other than the U.S. shareholdings of foreign parent corporation.”

[Martin:09] Roger L. Martin: Design of Business, Why Design Thinking is the Next Competitive Advantage, 3rd ed.; Harvard Business School Press, 2009.

 [Martin:11] Roger L. Martin: Fixing the game; Harvard Business Review Press, 2011. On Kindle. 1. repeal of 1995 Private Securities Litigation Reform Act, which contains what has become known as the “safe harbor” provision. 2. elimination of regulation FASB 142 which forces the real write-downs of real assets based on the company’s share price in the expectations market. 3. eliminating the use of stock-based compensation as an incentive. 4. restore authenticity to the lives of our executives. 5. board governance.5. regulate expectations market players, most notably hedge funds. Net, hedge funds create no value for society. They have huge incentives to promote volatility in the expectations market, which is dangerous for us but lucrative for them. Have on Kindle.

 [Martin:13A] Julie Martin: Amazon fighting IRS over cost-sharing Buy-in payment; Tax Notes Today, 15 Jan 2013. $1B at stake. Amazon refers to Verita,

[Martin:13B] Julie Martin: Maruca Outlines IRS Approach to Transfer Pricing; Tax Notes Today, 19 Feb. 2013. Do not accept taxpayer results that are too good to be true.

[MartinsSP:96] Joaquim Oliveira Martins, Stefano Scarpetta ,and Dirk Pilat: "Mark-Up Ratios in Manufacturing Industries: Estimates for 14 OECD Countries“; OECD Economics Department Working Papers 162, , 1996, OECD Publishing. [Downloadable!]

[Maraia:05]† Vincent Maraia: The Build Master: Microsoft's Software Configuration Management Best Practices; Addison-Wesley Microsoft Technology, 2005.

[Marciniak:94]† John J. Marcianak: Encyclopedia of Software Engineering; Wiley, 1994.

[MarksM:10] Mitchell Lee Marks and Philip H. Mirvis: Joining Forces: Making One Plus One Equal Three in Mergers, Acquisitions, and Alliances, Revised and Updated; Jossey-Bass, Wiley, July 2010.

[Markusen:90] James R. Markusen: First Mover Advantages, Blockaded Entry, And the Economics of Uneven Development; NBER Working Paper No.3284*
Issued in March 1990. RB case.

[Marlow:78] Marlow, Richard: “Matrix Approach to Pricing”; Les Nouvelles, March 1978, p.11.  Method based on Nabisco license estimation.

[MartinsonEM:99] O.B. Martinson, T.D. Englebrecht, and C. Mitchell: "How multinational firms can profit from sophisticated transfer pricing strategies"; Journal of Corporate Accounting & Finance, Vol.10 no.2, 1999, pp.91-103.

[Marx:1867] Karl Marx: Das Kapital; 1867. On Kindle

[Mathur:12]‡ Aparna Mathur: How Taxing the Rich Harms the Middle Class; The American, the Online magazine of AEI, 15 Feb.2012.

[MathurK:10] Aparna Mathur and Kevin Hassett, AEI., same as [HassettM:10] .

[Matsunaga:83] Yoshio Matsunaga: Determining reasonable royalty rates”; Les Nouvelles, Journal of the Licensing Executives Society, Dec.1983, pp.216–219. (App.G)

[MatternSS:03]‡ Frank Mattern, Stephan Schönwälder, and Wolfram Stein: "Fighting Complexity in IT"; McKinsey Quarterly, April 2003.

[Matthews:06] Dylan: Matthews: In-House Critic Holds IRS Feet to the Fire; Wall Street Journal,  2006. $2T collected, 130M individual, 25M corporate taxapyers Tax gap $290B.0 .  Confused with Robert Guy Matthews on data disclosure.

[Matthews:10] Dylan Matthews:  The corporate tax shuffle                ; Washington Post, 6 April 2010. Comments on [Hellman:10]

[MauboussinJ:97] Michael Mauboussin and Paul Johnson: “Competitive Advantage Period”: The Neglected Value Driver”;  Financial Management, Vol.6 No.2, Sum.1997.  Life of non-routine returns.

[MauldinA:08] Tiffany Mauldin and Edward Abahoonie: More likely than not: A comparison of FIN 48 and the tax penalty standard; The Tax Executive, March 2008;   Price Waterhouse Coopers (PWC), 2008.

[Mauer:04] Hermann Maurer: Das ParaNetz; Der Zusammenbruch des Internets; Freya Pub., Austria, 2004; English translation: The ParaNet (breakdown of the Internet); booklocker.com, 2004. Science Fiction attacks Globalization.

[Maxton:11] Graeme Maxton: The End of Progress; How Modern Economics Has Failed us; Wiley, 2011.  Growth, responsibility, economic rape.

[MaydewS:05] Edward L. Maydew and Douglas A. Shackelford: The Changing Role of Auditors in Corporate Tax Planning; University of North Carolina and NBER, WP2005-10, June 2005. Fee data, many good references

[Mayshar:91] Joram Mayshar: “Taxation with Costly Administration”; Scandinavian Journal of Economics, Vol.93 no.1 1991., pp 75-88.

[Mazarov:12] Michael Mazarov: `Digital Goods and Services Fairness Act’ Would Impair Funding for Education, Health care, and Other Stte and Local Services; Center for Budget and Policy Priorities. 29 May 2012.

[Mazza:03] S Mazza: The Interplay Between Norms and Enforcement in Tax Compliance ...; .  Mar 28, 2003 –ssrn.com/sol3/papers.cfm?abstract_id=391133.  A number of scholars have suggested that vigorous enforcement of the tax laws may be counterproductive because it may suggest that ... (Chap.8)

[MazzolariR:07] Francesca Mazzolari and Giuseppe Ragusa, 2007. "Spillovers from High-Skill Consumption to Low-Skill Labor Markets“; IZA Discussion Papers 3048, Institute for the Study of Labor (IZA) and UC Irvine.  Wage inequality, increase in US service jobs. US focus, data. 

[McAfee:83] R.Preston McAfee: “American Economic Growth and the Voyage of Columbus”; American Economic Review, Vol.73, 1983. The misuse of hypotheticals or counterfactuals: If the world were flat, Columbus would certainly not have observed masts rising over the horizon as ships came in. As a result, he would have not believed the earth to be round, and would never have sailed. Hence he could not have fallen off the edge”.

[McAfeeL:09] R.Preston McAfee and Tracy R. Lewis: Introduction to Economic Analysis; Flatworld knowledge, IEA, Feb.2009.

[McBride:11]‡ William McBride: "Beyond the Headlines: What Do Corporations Pay in Income Tax?"; Tax Foundation Special Report No.194, Sep.2011.  Foreign taxes explain most of the difference beween statutory and effective tax rates. In 2008 the  1,937 largest cos paid 68% of corp tax revenues. If taxes on foreign income are included the effective rate becomes 32.1 to 32%. Not used.

[McBride:13N] William McBride: "New Zealand’s experience with Territorial Taxation"; Tax Foundation, 19 Jun. 2013. "; Tax Foundation, 19 Jun. 2013.  see [GAO:13], flaws indicated, but no fix

[McBride:13O] William McBride: " GAO Compares Apples to Oranges to Find Low Corporate Effective Tax Rate"; Tax Foundation, 3 Jul. 2013. [ACM}

[McBride:13T] William McBride: " A brief History of Tax expenditures"; Tax Foundation, 22 Aug. 2013. Considers coirporate taxation a reverse Tax expenditures , because of doubl taxation. Other corporate Tax expenditures are modest.

[McCabe:09] Cynthia Kopkowski McCabe: Education Funding, Follow theMoney; National Education Association, Feb.2009.

[McCarthy:zz] John McCarthy: It is a folly to think that things can be improved by forbidding something

[McCloskey:97] Deirdre N. McCloskey: “The Good Old Coase Theorem and the Good Old Chicago School, a comment on Zerbe and Medema”; in Medema (ed), Coasean Economics, Kluwer, 1997, pp.239-248. Transaction costs versus Pareto Optimality when participants are independent.

[McDonald:98] Chris McDonald: “The Evolution of Intel’s Copy Exactly! Technology Transfer Method”; Intel Technology Journal, Q4 1998.

[McDonald:08] Michael McDonald: Income Shifting from Transfer Pricing: Further Evidence from Tax Return Data; US Department of the Treasury, Office of Tax Analysis, OTA Technical Working Paper 2, July 2008.

[McGee:12] Robert W. McGee (ed.): The Ethics of Tax Evasion, Perspectives in Theory and Practice; Springer, 2012, 704pp.  Little on corporate tax evasion. From Springer site: Why do people evade paying taxes?  This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world.   Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized.  Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition.  The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion.  The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making. 

[McIntyre:08]‡ Robert S. McIntyre: Time to Stop Subsidizing Wall Street, Eliminate Loopholes for Capital Gains and Dividends; Citizens for Tax Justice, 1 Oct.2012. capital gain.  Data based on Institue on Taxation and economic Policy.

[McIntyre:11] Robert S. McIntyre: “Remembering the 1986 Tax Reform Act”; Tax Notes, 17 Oct.2011. Corporate taxes only.

[McIntyreGWP:11] Robert S. McIntyre, Matthew Garner, Rebecca J. Wilkins, and Richard Phillips: Corporate Tax Dodgers, 2008-2011; Citizens for Tax Justice & Institute on Taxation and Economic Policy, Nov.2011. Survey of 280 companies on the Fortune 500. Earnings (in the US?) $1,400B. 25% < 10%, 111/280 < 17.5%, 25% 32.3%; average ~17.5% over 3 years. By 2011 income tax only 1.16% of GDP, Disclosure needed.

[McKendrickDH:00] David McKendrick, Richard Doner, and Stephen Haggard:  From Silicon Valley to Singapore, Location and Competitive Advantage in the Hard Disk Industry;  2000. on Kindle.

[McKenney:12]‡ Michael E. McKenney: Final Audit Report ROTER; TIGTA, 7 Aug.2012 <http://www.tigta.gov>.

[McKinnon:11] John D .McKinnon: Rep. Camp Unveils Business-Friendly Corporate Tax Plan; Washington Wire, Wall Street Journal Capital Bureau, 26 Oct 2011. also Camp11,HR. Ways and Means Discussion Draft, 26 Oct.2011.

[McKinsey:03] McKinsey: "Fighting Complexity in IT"; McKinsey Quarterly, April 2003.

[McMillan:03] John McMillan: Reinventing the Bazaar: A Natural History of Markets; WW Norton, 2003. 

Red Hat users balk at Enterprise Linux licensing;

[McLeanN:11] Bethany McLean and Joe Nocera: All the Devils are Here;  Portofolio, 20111.  About the financial crisis, CDO’s, Solid history, politically neutral. Countrywide CEO Angelo Mozillo.

[McNair:03] Carol J. McNair: The Profit Potential: Taking High Performance to the Bottom Line; Wiley, 2003. Forgone profit is the opportunity cost of delay = days excess delay x daily Vol.planned x  expected profit .

[Medema:97] Steven G. Medema (Associate Professor of Economics, University of Colorado at Denver) and Richard O. Zerbe, Jr (University of Washington, Graduate School of Public affairs): The Coase Theorem; in Medema (ed), Coasean Economics, Kluwer, 1997, pp.209-238. “the British Tradition”. 

[MeekerW:13] Mary Meeker and Liang Wu: Internet Trends D11 Conference; presenation, Kleiner Perkins Caulfield Byers, 29 May 2013,  http://www.slideshare.net/kleinerperkins/kpcb-internet-trends-2013?utm_source=slideshow&utm_medium=ssemail&utm_campaign=weekly_digest>. Excellent presenation of the many convoluting factors in growth of the Internet and its use.

[MegnaM:91] Pamela Megna and Dennis C. Mueller: "Profit Rates and Intangible Capital”; Review of Economics and Statistics, 1991.

[MehtaF:11] Aaron Mehta and John Aloysius Farrell: Wealthy Corporations with a Trillion Dollars Stashed Offshore Lobby for a ‘Holiday’ from U.S. Taxes; Nation of Change, 24 Oct 2011.

[Meinzer:09]‡ Marcus Meinzer: Number of Companies; Mapping the Fault Lines, Tax Justice Network, 2009, <http://www.secrecyjurisdictions.com/PDFL>/NumberCompanies.pdfl>.

[MeldmanS:00] Robert Meldman and Michael S. Schadewald: Practical Guide to U.S. Taxation of International Transactions (Sixth Edition); CCI, 2000. 

[MellahiJ:00] Kamel Mellahi and Michael Johnson: “Does it pay to be a first mover in e.commerce? The case of Amazon”; Managment Decision, Vol.38 no.7, pp.445-452. MCB University Press, now Emerald Press UK, July 2000.

[MelnikB:06]‡ Steven V. Melnik and Bernard Baruch: Corporate Inversion Strategies; American Institute of CPAs, 14 July 2006.

[MergesML:06] Robert P. Merges, Peter S. Menell, Mark A. Lemley: Intellectual Property in the Technological Age, 3rd ed.; Aspen, 2006. Have (Case studies, incl. International). prior editions 2003, 1997. I have also 2005 Case and Statutory Supplement.  Software chapter 7 focuses on protection. Versions substitute. Trade secrets dominate (p.995+). Nothing on Life.

[MetropolisW:80] Nicholas Metropolis and J. Worlton: "A Trilogy on Errors in the History of Computing"; Annals of the History of Computing, Vol.2 No.1, Jan.1980, pp.49–55. Replaced by Dyson

[Michael:13] Gabriel J. Michael: Anarchy and Property Rights in the Virtual World: How Disruptive Technologies Undermine the State and Ensure that the Virtual World Remains a 'Wild West'; SSRN 2233374,  1 Mar.2013. Focus on entertainment IP, impossibility to enforce regulations. {VIC Ch3.1}

[Michaelsen:93] Ulrik Fleischer-Michaelsen: “Denmark's Transfer Pricing System is Attractive to Foreign Corporations”; J. INT'L TAX'N ; Vol.226, May 1993.  {VIC Ch..6.4}

[Michie:92] Ranald C. Michie: The City of London; Basingstoke, 1992. {VIC Ch..6.6}

[MeyerK:04] David Meyer and Martin Kenny: “Economic action does not take place in a vacuum: Understanding Cisco’s acquisition and development strategy”; Journal of industry and Innovation, Dec.2004.

[Mihaly:93] S. Mihaly: “United States: How to Escape the Wrath of Thrasbulus’ Sword and Establish Reasonable Royalty Rates in Intercompany Licensing of Intangibles Under the `Best Method Rule’of the New Section 482 Regulations; Bulletin for International Fiscal Documentation, Vol.47 No.309, June 1993.

[Miles:05] Miles: ‘‘Intermediary Dutch Holding Company Qualifies for Parent/Subsidiary Directive Relief’’; Tax PlanningInternational Review, Vol.32, 2005, pp.16, 17. {VIC Ch..6.3}

[MillerVC:10] Keith W. Miller, Jeffrey Voas, and Tom Costello: “Free and Open Source Software”; IT Professional, IEEE , Nov.2010, p.14-17. {VIC Ch..3.3.4}

[MinittiPS:08] A. Minniti, C.P. Parello, and P.S. Segerstrom: "A Schumpeterian Growth Model with Heterogenous Firms“; Working Papers 645, Dipartimento Scienze Economiche, Universita' di Bologna; MPRA Paper 13674, University Library of Munich, Germany, 2008. R&D success is highly skewed, long tail of high profits. Parameters for subsidy decisions. {VIC Ch8.7}

[Milsted:12] Carl Milsted jr.: The Limits to the Laffer Curve, National Debt Solutions, 2012, <http://www.nationaldebtsolutions.org/ {VIC Ch10.7}

[Misey:02] Robert J. Misey, jr.: “An International Tax Review: The U.S.-Based Multinationals, Annual Checkup”; Taxes, the Tax Magaziune, CCH Inc, Dec.2002.  Subpart F. ETI, filing requirements for CFCs.

[Misey:99] Robert J. Misey, jr.: A primer on Tranfer Pricing; Tranfer Pricing for Dummies/ www.interlaw.org www.interlaw.org/newsite/Pubs/Docs/tpart.doc

[MiseyS:07] Robert J. Misey jr. and Michael S. Schadewald: Practical Guide to U.S. Taxation of International Transactions,  6th ed; CCH Wolters-Kluwer, 2007.   have.

[Mishan:67] E. J. Mishan: “Pareto Optimality and the Law”; Oxf. Econ. Pap. (1967) 19(3): 255-287.

[MishelS:12] Lawrence Mishel and Natalie Sabadish: CEO pay and the top 1%  How executive compensation and financial-sector pay have fueled income inequality;  Economic Policy Institute, 2 May 2012, in The State of Working America, 12th edition, Sep. 2012.

[Mitchell:10F] Dan Michell: Choosing the Flat Tax over the Fasir Tax; Center for Freedom and Prosperity, 18 Aug.2010.  Junbk the IRS.  Repeal the 16th amendment.  Fair tax requirrs trusting politicians. Vidoe on European adpotioon of the VAT.

[Mitchell:10L] Dan Michell: What is Ideal Point on the Laffer Curve; Center for Freedom and Prosper