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 Prosperity, 18 Aug.2010.  Does not trust JCT estimates.  Supports Mankiw, Feldstein.  Has 3 videos attached.

[Mitchell:11] Rick Mitchell: At G-20, Sarkozy names Switzerland, Liechtenstein among 11 Tax havens; BNA Daily Tax Report; 7 Nov.2011.

[Miyatake:09] Toshia Miyatake: Japan’s Foreign Subsidiaries’ Dividend Exclusion; Proceedings from the 2009 Sho Sato Conference on tax Law, Social Policy, and the Economy, March 2009. By moving to full deductabilty of dividends for corporate profits, territorial taxation becomes closer. But taxhavens can stll be addressed.

[MoellerLK:09]‡ Volatility in leverages. Replaced by {Wilson:11]‡.

[Moody:09] Glynn Moody, Rebel Code: Linux and the Open Source Revolution;  Basic Books, 2009. Covers many project,, large and small. on Kindle [ACM].

[MoodyWH:05] J. Scott Moody, Wendy P. Warcholik & Scott A. Hodge: Special Report: The Rising Cost of Complying with the Federal Income Tax; Tax Foundation, Dec. 2005,   http://www.taxfoundation.org/research/show/1281.html>

[Morgan:99] R. William Morgan: “Buy in payments and Market Valuations”; Transfer Pricing Reportf BNA, 15 Sep.1999, pp.449-454.

[Mookerjee:05]† Radha Mookerjee: "Maintaining Enterprise Software Applications"; Comm. ACM, Vol.48 no.11, Nov.2005.

[Morgan:10] R. William Morgan: “Testimony Before the Committee on Ways and Means”;  Joint Committee on Taxation (JCT), 22 July 2010. Author is with Horst Frisch, Inc. Income shifting by one company forces others to follow. Need for IP valuation. Veritas was a bad deal for US shareholders.

[Morgan:12] Mary S. Morgan: The World in the Model, How Economists Work and Think; Cambridge University Press, 2012. Wordy history of economic modeling. No mention of intangibles.

[MorgensonR:11] Gretchen Morgenson and Joshua Rosner: Reckless Endangerment: How Outsized Ambition, Greed, and Corruption Led to Economic Armageddon; Times books, May 2011.  Legislation and Regulation. Trust Preferred Securities Mortgage lenders. Focus on FannieMae [Morgenthau:09] Robert M. Morgenthau: Cayman Islands hold $1, 900B; Charlie Rose Interview, 8 April 2009.  D.A. NY 1975 year2009 (Son of Henry M. Treasury Sec. 1934-1945?.

[Moore:91] Geoffrey A. Moore: Crossing the Chasm; Harper Business, 1991.

[Moore:95]† Geoffrey A. Moore: Inside the Tornado: Marketing Strategies from Silicon Valley's Cutting Edge; Harper Business, 1995.

[Moore:12]‡ Jack Moore: 2012 budget ups IRS funding; Federal News Radio, 20 August 2012. [xls/irs]

[Moorehead:84] Donald V. Moorehead: Selected Current Developments in Subchapter C; William and mary Annual Tax Confrence, paper 547, 1984. Tainted assets are subject to a stauutory toll charge, i.e. erxport taxation..

[MoriartyMW:97] Sandra Moriarty, Nancy D. Mitchell, William D. Wells: Advertising; Prentice Hall, 2008.   Poor reviews . Many stories. Little quantification.

[Mortished:06] C. Mortished: "GSK settles largest tax dispute in history for $3.1B"; Times Online 12 09.2006. Business. 16 09.2006 <http://business.timesonline.co.uk/article/0,,13129-2353321,00.html>.

[Mortished:09] Carl Mortished: "Tax haven report lays emphasis on vital role of Crown Dependencies"; The Times of London, 30 Oct. 2009..

[MoskRC:12] Matthew Mosk, Brian Ross, and Megan Chuchmach: Romney Parks Millions in Cayman Islands;  ABC News Nightline, 18 Jan.2012. Has 138 funds.

[MS:11] M.S.: “Foreign Aid, Why Ron Paul is Wrong”; The Economist, 16 Nov. 2100.

[MulfordR:06] Charles W. Mulford and Jack Roberts: Capitalization of Software Development Costs:  A Survey of Accounting Practices in the Software Industry; College of Management, Financial Analysis Lab., Georgia Tech., May, 2006.  Only 61/207 of companies actually capitalized SW, at a mean rate of 20%.

[Mulally:11] Alan Mulally (CEO of Ford):  `70 % of R&D is associated with manufacturing’; conversation with Charlie Rose; Bloomberg Businessweek, 1 Aug.2011.

[Mulligan:09] Mark Mulligan: “Spotify: why it’s been so successful and what it needs to do”; Music Industry Blog, 6 Feb. 2009, http://musicindustryblog.wordpress.com/2009/02/06/spotify-why-it's-been-so-successful-and-what-it-needs-to-do-next. . from Sonny Chan CS207

[Mulligan:12] Casey B. Mulligan: Will the I.R.S. be busy next Year?; The New York Times, 1 Feb.2012.  Differences in audit rates under democratic versus Republican administrations.

[Mundstock:87] George Mundstock: Taxation of Business Intangible Capital; 135 U. Pa. L. Rev. 1179 (1986-1987)

[Murphy:12] Richard Murphy: The Courageous State, Rethinking Economics, Society, and the Role of Goverment; 2012.

[Murphy:09] Richard Murphy: The language of Tax; Mapping the Fault Lines, Tax Justice Network, Nov.2009, <http://www.secrecyjurisdictions.com/PDFL>/Glossary.pdfl>.

[MurphyCK:05] Richard Murphy, John Christenson, and Jenny Kimmis: Tax us if you can; Tax Justice Network, Sep.2005, 78pp.Capital Flight, HNWIs . List of Taxahavens

[Murthy:11] N.R. Narayana Murthy: Infosys Annual report; 2010-2011, Infosys corporation and its subsidiaries, 2011. In 2002: A very well done. award-winning annual report. Includes scoresheet filled in (p.112). Retention =88% (p.113).  Value per technical employee  155.67Rscrore/319, 2001 302.83/1230 (p.114). Trademark valuation (p.115). Economic value added (EVA) indicators (p.120), value reporting (p.125).

[Musher:00] Steven A. Musher: Cost-sharing of ongoing research and development (“R&D”) on acquired technology; IRS Field advice, released 7 Jan 2000.

NNNNNNN

[NadiriP:96] Ishaq M. Nadiri and Ingmar R. Prucha: “Estimation of the Depreciation Rate of Physical and R&D Capital in the U.S. Total Manufacturing Sector”; Economic Inquiry, Vol.XXXIV, Jan.1996, pp.43-56.  Based on NBER Working Paper No.W4591. The model was estimated for the U.S. total manufacturing sector. “Our estimate for the depreciation rate of physical capital is 0.059 and that for R&D capital is 0.12” . Gives an `average” R&D life of 7 years and a total life 18 years to the 10% level based on a geometric (proportional) depreciation model.  For linear depreciation life would be 8.3 years.  An interesting observation from the paper is that
1. U.S. industry manufacturing industry now spends 5% annually on IP reinvestment, i.e., maintenance.
2. Spending 13.75% would avoid keep the value of the IP investment constant according to my spreadsheet based on [NadiriP:96]‡’s equations.
That number is very close to the 15% maintenance cost I assume in my software models.

[Nakamura:98] Toru Nakamura: “Profit Theorioes in Ptasnfer Pricing; Transfer Procing Report, Vol.6, 25 Feb 1998, p. 673.

[Nakamura: 99] Leonard Nakamura: “Intangibles: What put the New in the New Economy”; Federal Reserve Bank of Philadelphia Business Review, July 1999. corporate investments in tangible assets have stagnated while corporate value creation has surged at the same time. The S&P 500 index, reflecting the market value of the major U.S. corporations, surged between 135.76 at the end of 1980 to 1342.62 on Nov.20, 2000 – a ten fold increase. In the same period investments into tangible assets in the U.S. (as a percentage of corporate GDP) decreased from 14.1% in the 1980s to 12.6% in the 1990s

[Nakamura:01]‡ Leonard Nakamura: Investing in Intangibles, is a Trillion Dollars missing from GDP”;  Federal Reserve Bank of Philadelphia Business Review, Q4, 2001, p27-37,  Philadelphia Fed.org,

[Nakamura:08 ] Leonard Nakamura: “ Intangible Assets and National Income Accounting”;  Federal Reserve Bank of Philadelphia Woking paper 08-23, 16 Oct 2001, SSRN#1285048.

[NakamuraS:11] Emi Nakamura and Jón Steinsson:   Fiscal Stimulus in a Monetary Union: Evidence from U.S. Regions;  NBER Working paper No.17391, Sep. 2011, SRN#1931161.  Uses military contracts to firms in US staes as a model for Stimulus. 1.5 leverage.  Also data on goods vs servoces

[Nakaso:12] Dan Nakaso: U.S. tax shelter appears secure; San Jose Mercury News, 25 Dec. 2012, p.1,5. <dnakaso@mercurynews.com/ 408 271-3648>. $2billion - Approximate ampount ]] saved on worldwide imcome taxes in 2011 by legally moving $98. in revenues into a Bermuda shell company. Have. copied.

[NAM:04] R&D Credit Coalition: America’s Future: R&D; National Association of Manufacturers; 2004.

[Narin:91] Francis Narin: Globalization of Research, Scholary Information and Patents – Ten-year Linkage Trends.

[NCPA:12] National Center for Policy Analysis:  The Benefits of a Flatter, Fairer Tax System; NCPA, 7 Dec 2007.  Success of the Hong Kong economy under a flat tax system.

[NCCUSL:85] National Conference of Commissioners on Uniform State Laws:  Uniform Trade Secrets Act with 1985 Amendments; Basic text for IP protection laws in most states of the U.S. (including AZ, CA. Delaware, MA, MD, MN, OH , VA) Not Michigan, New Jersey, New York, PA, TX, WY as of 1997. <http://www.law.upenn.edu/bll/ulc/fnact99/1980s/utsa85.htm 

[NDT:11] Nevada Department of Taxation: Federal Income Tax; Nevada Tax Notes, 174, April 2011.  

[NeefSC:98] Dale Neef, Gerald Anthony Siesfeld, and Jacquelyn Cefola, editors: The economic impact of knowledge; Boston: Butterworth-Heinemann, 1998. (used by Joy Yen).

[NedelkoskaW:10] Ljubica Nedelkoska and Simon Wiederhold: "Technology, Outsourcing, and the Demand for Heterogeneous Labor: Exploring the Industry Dimension"; Jena Economic Research Papers # 2010-52, 2010, Jena  Research group on The Economics of Innovative Change; . (simon.wiederhold@uni-jena.de) (Friedrich Schiller University Jena, GK-EIC  and Ljubica Nedelkoska (ljubica.nedelkoska@uni-jena.de) (Research Training Group "Economics of Innovative Change" at the Friedrich Schiller University Jena), Simon Wiederhold (simon.wiederhold@uni-jena.de) (Research Training Group "Economics of Innovative Change" at the Friedrich Schiller University Jena), now in Munich

[NelsonM:97] Richard D. Nelson and Robero Mazzoleni: economic Theories About the Costs and Benefits of Patents; in Intellectual Property In Biomedical Research,  National Academies Preaa, 1997.  Report contains case study on the Cohen-Boyer Recombinant DNA patenr.

[Nellen:11] Anete Nellen:  Tax Reform Information; March 2011; <http://www.cob.sjsu.edu/nellen_a/txrefupd.html>

[NetherlandsTaxRules] <http://www.lowtax.net/lowtax/html>/offon/netherlands/nethom.html>

[NicolaidisH:01] Kalypso Nicolaidis and Robert Howse (eds.):  The Federal Vision:Legitimacy and Levels of Governance in the United States and the European Union; Oxford University Press, 2001. Ordered.

[Nolan:10] Deborah Nolan: A new chapter in achieving certainty through alternative dispute resolution; Tax Administration Without Borders, Issue 5, Oct.2010, Ernst & Young. Jungle quote by Dave Hartnett, HMRC, 2009.

[Norris:11] Floyd Norris: "Deep roots of the scandal at Olympus"; Wall Street Journal, 9 Dec 2011, p.22. A good explanation

[NorwoodEa:06] Janet L. Norwood (chair) Off-shoring, How big is it?; national Academy of Public Administration (NAPA). Oct.2006, 274pp.Covers services as well. Focus in NAICS codes 3254 (pharma), 5413 (architectural) 54125 (computer design & manufacture) 5614 (business services). Disk copying.

[NPR:11]‡ How Offshore Tax Havens Save Companies Billions; NPR broadcast and summary 17 March 2011; <http://www.npr.org/2011/03/17/134619750/how-offshore-tax-havens-save-companies-billions?sc=emaf. Quotes Drucker, Reed College professor: Kimberly Clausing?

[NTFC:1999] National Foreign Trade Council: “The NFTC Foreign Income Project,” March 25, 1999, p. 6-5. Cited by Edwards:03. Reduction in US registred shipping fleet.

[NYSE:11]‡ NYSE-Euronext: History of the component stock exchanges; <http://corporate.nyx.com/en/who-we-are/

[NYTeditors:13] New York Times Editorial Board: “No Replacement for Corporate Taxes”; New York Times, 30 May 2013.

OOOOOOO

[Oates:72]‡ Wallace Oates: Fiscal Federalism; Harcourt Brace Jovanovich, 1972.  Introduces tax competition.

[OatesO:03] Mark A. Oates and James O’Brien: “For Settlement Purposes Only”; Transfer Pricing , Taxation of Global Transaction, CCH Wolters, Summer 2003, pp.31-34.  Taxpayers should settle if favorable terms can be negotiated. Settlement analyses are less precise. Information from failed settlements or APAs is not admissible evidence at a trial

[OatesO:09] Mark A. Oates and James O’Brien: “The Arms-length Standard: Why it Matters”; Transfer Pricing , International Tax Journal, CCH Wolters, July 2009.  Double taxation. Xlinx case arms-length versus formulary apportionement. Parochial interest of nations. Regulatory History.

[OatesO:11] Mark A. Oates and James O’Brien: “Lux et Veritas: IRS’s Actions Speak Loader Than its Words”; Transfer Pricing, International Tax Journal, CCH Wolters, Jan.2011. Veritas case. “Judge Foley rejected the IRS theories, ruled the IRS original and trial positions to be arbitrary, capricious and unreasonable, and accepted the taxpayer’s comparables-based theory of the case with minor modifications.”. “In order to win a Code Sec. 482 case, a taxpayer must show that the IRS’s position in the notice of deficiency was arbitrary, capricious or unreasonable.” “having lost badly, the IRS’s angst and anger over the decision is understandable.” “To be absolutely clear, the IRS in the AOD is saying that, given the facts found by Judge Foley, the IRS too would have ruled for the taxpayer in VERITAS.”  “Dr. John Hatch was the principal expert advanced by the IRS at the trial in VERITAS. The original notice of deficiency sported an amount 50 percent higher ($2.5 billion buy-in value) than the IRS trial position based on Hatch’s analysis and opinion ($1.675 billion buy-in value). The prior notice of deficiency buy-in value was based on the analysis and opinion of Dr. Brian Becker. Prior to trial, the IRS abandoned Becker’s opinion, and, at trial, “without meaningful explanation, conceded $825 million of the [Becker] buy-in amount” and “failed to offer even a token defense in response to petitioner’s critique of Becker’s conclusions.” Not surprisingly, Judge Foley found the IRS notice position based on Becker to be arbitrary, capricious or unreasonable.” “In addition, respondent infl ated the determination by valuing short-lived intangibles as if they have a perpetual useful life and taking into account income relating to future products created pursuant to the [cost sharing agreement] .” “hinges primarily on the testimony of Hatch. Put bluntly, his testimony was unsupported, unreliable, and thoroughly unconvincing. Indeed, the credible elements of his testimony were the numerous concessions and capitulations.” “Hatch further agreed that his discount rate used to value VERITAS’s earnings into perpetuity, to a reasonable degree of economic certainty, could not possibly be correct.”” Based on the failure to appeal VERITAS, the authors believe that Appeals will continue to assign very high hazards to the IRS in litigation of the buy-in issues and thus to continue to settle these cases on terms highly favorable to taxpayers.”

[Obama:08] Barack Obama 2008 ran on a tax plan that included “…reforming deferral to end the incentive for companies to ship jobs overseas”;  deferring some deductions until repatriation and curbing the “check the box” regulations that enable multinationals to structure their foreign operations in a tax-favorable manner, Obama-type policy statements imply that multinationals somehow benefit unfairly from a tax system with perverse incentives.4. (<http://www.barackobama.com/pdfl>/taxes/Factsheet_Tax_Plan_FINAL.pdfl>). See [Weiner:09] ???

[Obama:12] Barak Obama: Startup America Legislative Agenda; 24 Jan 2012, <http://www.whitehouse.gov/sites/default/files/uploads/startup_america_legislative_agenda.pdfl>

[OBrienC:90] James O’Brien and Robert J. Cunningham: “Protecting Against the Disclosure of Trade Secrets to Independent Experts and Third-Party fact Witnesses During an Internal Revenue Service Audit”; Tax Executive, Vol.42, March 1990, pp.99-108. Considers that trade secrets, once obtained by an IRS agent are not protected when disclosed to third parties hired by the IRS.

[OBrienEa:98] James M. O’Brien, Karen A. Kunster, David A. Waimon, John McDonald, David D. Noren, and Ryan R. Brenneman: U.S. Corporations Doing Business Abroad; Baker McKenzie,  Vol.28 of a series on Tax Advisors Planning, Research Institute of America, (RIA) Checkpoint, 1 Jan.1, 1998,  376 pp. Have.

[OBrienO:99] James M. O’Brien and Mark A. Oates: Caveat Expert: Let the Expert Witness Beware; Taxes, CCH, Vol.77 no.11, July 1999.  A report should be filed 60 days prior to a trial. Those lead to rebuttals. Up to a dozen witnesses in some cases. Experts are easily damaged. Use of junk science. Facts are better than opinions.

[OBrienO:02] James M. O’Brien and Mark A. Oates: “Common Sense and the Art of Transfer Pricing”; Transfer Pricing, Taxation of Global Transaction, CCH Wolters, Winter 2002, pp.33-34, 63-64.  The arms-length standard is understandable to all and matches market experience. Good motivation.

[OBrienO:02M] James M. O’Brien and Mark A. Oates: “Musing on Transfer Pricing Developments”; Transfer Pricing, Taxation of Global Transaction, CCH Wolters, Summer 2002, pp.19-24, 70-71.  DHL case. UPS insurance payments, Xlinx stockoptions. APa program.

[OConnor:08] Kevin J. OConnor:  Statement before the  Senate Committee on Homeland Security and Governmental Affairs’  Permanent Subcommittee on Investigations  Hearing on  Tax Haven Financial Institutions: Their Formation and Administration of Offshore Entities and Accounts for Use by U.S. Clients , July 17, 2008. Offshore tax evasion. Shell entities. Often fraud has to proven before it can be investigated. Not all witnesses called for the hearing showed up.

[OdagiriEa:10] Hiroyuki Odagiri, Akira Goto, Atsushi Sunami , and Richard R. Nelson. (eds.): Intellectual Property Rights, Development, and Catch Up: An International Comparative Study; Oxford University Press, 2010.  At Abe books 45+8.91. And Amaxon $38 Patents may promote innovation and catch up, and they may foster formal technology transfer. Yet they may also prove to be barriers for developing countries that intend to acquire technologies through imitation and reverse engineering. The current move to harmonize the IPR system internationally, such as the TRIPS agreement, may thus have unexpected consequences for developing countries. For most countries, economic development involves 'catching up' with leading countries. This needs more than physical assets and labour: it requires technological capabilities, educational attainment, entrepreneurship, and development of the necessary institutional infrastructure, including intellectual property rights, particularly patents.

[OECD:86] OECD Committee on Fiscal Affairs: Double Taxation Convention and the use of Conduit Companies; OECD, Paris, 1986.

[OECD:98] OECD Committee on Fiscal Affairs: Harmful Tax Competition, An Emerging Global Issue; Organisation for Economic Co-operation and Development (OECD), Paris, April 1998.

[OECD:87]‡ Committee on Fiscal Affairs, International Tax Avoidance and Evasion, Four Related Studies, Issues in International taxation Series no.1, OECD, Paris, 1987.

[OECD:00]‡ OECD CFA: Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on the Model Tax Convention on Article 5;  Committee on Financial Affairs Report, 22 Dec.2000, 7pp.= Just having a server in X does not in itself constitute having a permanent establishment in X. An ISP is not an agent. Have.

[OECD:01]‡ OECD TAG: Attribution of Profit to a Permanent Establishment Involved in Electronic Commerce Transactions; Technical Advisory Group on Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits , Draft  Report for Discussion, Feb.2001, 34pp.=Example. Focuses on e-tailing (p.5). In most condition under arms-length principles having a server in X leaves all substantial assets and risks with the head office (p.4). If services are provided by an Independent Service Provider  (ISP) the conclusion would be similar (p.4. 19-. ).  If there is personnel and X assumes sufficient development risk to be considered an economic owner, then commensurate profits are to be attributed to X (p.21,28).  Comparables (p.23), Problems (p.27) <have>

[OECD:02]‡ OECD Fiscal Affairs, OECD, 19 April  2002.

[OECD:06] OECD, CTPA: Transactional Profit Methods – Responses to the OECD Invitation to Comment; Centre for Tax Policy and Administration, 6 Sep.2006.  Responses by 15 consulting firms and Corporations. Follows 1995 OECD TP Guidelines <http://www.oecd.org/dataoecd/17/12/37421921.pdf>

[OECD:08M]‡ OECD: Transactional Profit Methods, Discussion Draft for Public Comment; OECD CTPA, 25 Jan 2008.

[OECD:08T]‡ OECD Committee on Fiscal Affairs, Model Tax Convention on Income and on Capital, Paris, 2008.

[OECD:09]‡ List of Unco-operative Tax Havens; OECD 2009. No longer on the site. <http://www.oecd.org/document/57 >.  Change to [Makhlouf:02]

[OECD:09]‡ OECD transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations; Organisation for Economic Co-Operation and Development, Paris, France, 2009.  Intangibles on Ch.VI and VII.  First edition March 1996.  2011 OECD corporate tax rate is 3% of GDP. Length of supply chains.

[OECD:13A]‡ OECD: Addressing Base Erosion and Profit Shifting; OECD Publishing, 12 Feb.2013, 91pp. http://dx.doi.org/10.1787/9789264192744-en.BEPS. MNEs have become more aggressive. Draft action plan due June 2013.Transparency may lead to shareholder litigation once risks of aggressive tax practices are recognized. Mentions conduit companies.  The value added chain though ignores IP contributions.

[OECD:13B]‡ OECD: Declaration on  Base Erosion and Profit Shifting; OECD Publishing, 29 May 2013, 6pp. http://www.oecd.org/mcm/C-MIN%282013%2922-FINAL-ENG.pdf. by 40 OECD memebers. Focus on intangibles.

[Wykoff:13] Andrew Wykoff: Innovation in science, technology and industry; OECD Publishing, Oct.2013...<http://www.oecd.org/sti/inno/newsourcesofgrowthknowledge-basedcapital.htm> Slides supporting [OECD13I]

[OECD:13I] OECD: Supporting Investment in Knowledge capital, Growth, and innovation; OECD Publishing, Oct.2013. 362pp. Have..  Uses the term `knowledge-based Capital” (KBC) where I use Intelectual captal. Talks about tax expenditures forvR&D. Date on KBC investment.

[OED:02]‡ Oxford English Dictionary, 2nd Edition, updated on CD: Oxford University Press, 2002. Intangible - incapable of being touched.

[OGara:10] Patrick O’Gara: UK Tax residence of Offshore Companies, Laerstate BV v HMRC (2009); Baker & McKenzie, June 2010, <http://www.bakermckenzie.com/RRUKTaxResidenceOfOffshoreCompanies/> retrieved 16 Dec.2010.

[Ogley:00] Adrian Ogley (ed.): Tolley's Tax Havens (3rd edition); Tolley Publishing, 2000. ISBN 0754504719. ABA books: 78569216 Have. 4th edition due 2013. Failure to harmonize.

[OHanlon:12] Michael O’hanlon: The wounded Giant: America’s Armed Forces in an Age of Austerity; Brookings Intitution, Penguin Press, 2011; Kindle edition, 2012. Good data on China, DoD.

[Olson:82] Mancur Olson: The Rise and Decline of Nations: Economic Growth, Stagflation, and Social Rigidities; Yale University Press, 1982. on Kindle.

[Olson:02] inversion testimomy cited in PalanMC:10

[Olson:08] Nina E. Olson: National Taxpayer Advocate: Fiscal Year 2008 Objectives, Report to Congress,  IRS, 30 June 2010, 351pp, <http://www.irs.gov/pub/irs-utl/tas-ARC_intro-TOC-MSP.pdf>. 3.7M words for the taxcode, tripled since 1975

[Olson:10] Nina E. Olson: National Taxpayer Advocate: Report to Congress, Fiscal year 2011 Onjectives;  IRS, 30 Jun.2010, <http://www.irs.gov/pub/irs-utl/irs_tas_arc2011_exec_summary.pdfl>. TAS plans to use a case complexity measure based 22 different factors by and of 2010

[Olson:10O] Nina E. Olson: National Taxpayer Advocate: Fiscal Year 2012 Objectives, Report to Congress,  IRS, 30 June 2010, 158pp, <http://www.irs.gov/pub/irs-utl/nta2011objectivesfinal.pdfl>.

[Olson:11R] Nina E. Olson: National Taxpayer Advocate: Report to Congress, Fiscal year 2012 Onjectives;  IRS, 30 Jun.2011, <http://www.irs.gov/pub/irs-utl/irs_tas_arc2011_exec_summary.pdfl>.  Focus on TAS. Human Capital: More training needed for taxpaper advocacy

[Olson:11] Nina E. Olson: National Taxpayer Advocate: 2011 Report to Congress;  IRS, 31 Dec.2011, <http://www.irs.gov/pub/irs-utl/irs_tas_arc2011_exec_summary.pdfl>. `Kafka-esque U.S. International tax regime’. Limited audit resources. Inadequate funding, reduced each year. Ianabilty to have programs in place for the 2011 filing seansn because congress legislation was late. Imbalance. Effort to rewrite computer code for each new law and regulation. Taxgap[ $2,680 per household. [ Without international] Undermine effrectiveness of international  enforcement. Globalization problem. Work needed to write regulations.

[OMahonyT:09] Mary O'Mahony and Marcel P. Timmer: "Output, Input and Productivity Measures at the Industry Level: The EU KLEMS Database“; Economic Journal, Royal Economic Society, Vol.119, no.538, , 2009 pp.F374-F403.

[OMB:05] Fiscal Year 2005, Analytical perspectives, Budget of the U.S. Government; Office of Management and Budget (OMB), Feb.2004    Annual report. Analyzes crpotrate taxation as a negative tax expenditure.of about $2 35B

[OMB:11A] OMB Fiscal Year 2012, Historical Tables, Budget of the U.S. Governments; Office of Management and Budget (OMB), 14 Feb.2011,  <budget.gov>. [xls/taxes]

[OMB:11B] OMB’s 2012  Mid-Session Review, Budget of the U.S. Government; Office of Management and Budget (OMB), 1 Sep.2011  <budget.gov>.   See Table S-2, p. 25.  Capital gains 2012-20021 $168B, capital gains + dividend $760B 2012-2021 [xls/taxes]

[OMB:12A] Fiscal Year 2012, Analytical perspectives, Budget of the U.S. Government; Office of Management and Budget (OMB), <budget.gov>.   Annual report. Tax expenditures in pages 239-241, continued p.255. Tables in HMAT.xls.. 

[OMB:12B] Fiscal Year 2013, Budget of the U.S. Government; Office of Management and Budget (OMB), <budget.gov>.   full budget  NSF [p 187] . Numbers astart at [p205]

[OPA:10] Online-Publishers Association: Improving Ad Performance Online, the Impact of Advertising on Content Sites; April 2010, <http://www.online-publishers.org/.

[Ordonez:13] Patricia Ordoñez de Pablos (University of Oviedo, Spain), Robert D. Tennyson (University of Minnesota, USA) and Jingyuan Zhao (University of Québec at Montréal, Canada):  Intellectual Capital  Strategy Management For Knowledge-Based Organizations; To be published by IGI Global http://bit.ly/w7eTgZ

[Orrel:10] David Orrel: Economyths: Ten Ways Economics Gets It Wrong;  Wiley, 2010.  Critique of `neoclassical economic reasoning’.  Most modles assume stability about a normal mean. more realistic is a power law distribution. Stll accepts symmetry there.Favors agent-based modles.Have.

[Orszag;07] Peter R. Orszag: Taxation of Carried Intrest; Congressional Budget Office (CBO) 11 Jul.2007.

[OshriKW:07] I. Oshri, J.Kotlarsky,  and L. Willcocks: “Managing Dispersed Expertise in IT Offshore Outsourcing: Lessons for Tata Consultancy Services”; Management Information Systems Quarterly Executive (MISQE), Vol.6 no.2, June 2007.

[OskolkovaN:12] Marina  Oskolkova and Iuliia  Naidenova: Impact of Intellectual Resources on the Value Growth of Companies; Higher School of Economics University, Perm, Russia, 4th European Conference on Intelectual Capital, Finland, Academic Publishing International Limited, 2012.

[OsterB:02] Christopher Oster and Ken Brown: AIG, A Complex Industry, A Very Complex Company; The Wall Street Journal. 23 Jan.2002. 250 subsidiaries.

[OTA:86] Office of Technology Assessment: Research Funding as an Investment, Can we Measure the Returns: Technical Memorandum SET-36, OTA, US Congress, April 1986.  The answer is essentially No.

[OTP:07] Office of Tax Policy: Approaches to Improve the Competiveness of the U.S. Business Tax system for the 21st Century; U.S, Department of the Treasury, 20 Dec.2007 . Importance of recognizing global flow. Coniders effect of depreciation. Business Activities Tax (BAT) (not BATSA ) Repeal the corporate tax and replace it with a VAT of 5 to 6%. Graph shows lead of smaller OECD countries.

[Overby:07] Stephanie Overby: “ABC: An Introduction to Outsourcing”; CIA magazine, 9 March 2007, www.cio.com/article/40380/ Outsourcing_Definition_and_Solutions#1.

[Owens:07] Jeffrey Owens Hearing on Offshore Tax Evasion: Stashing Cash Overseas;  S. Finance Comm. on Offshore Tax Evasion, 110th Cong. 5, 2007, available at  http://www.ceff.univ-cezanne.fr/documents/owen.doc>.  Jeffrey Owens, Director, OECD Center for Tax Policy and Administration; Our research reveals that only four OECD countries (Mexico, Sweden, the United Kingdom and the United States) regularly publish estimates of the tax gap. . .  One reason why countries are reluctant to calculate any possible tax gap is that there is no agreed methodology to measure the gap. OECD is currently undertaking work in this area.

[Oxfam:00] Oxfam: Tax Havens: releasing the hidden billions for poverty eradication, Oxfam UK All--Party Parliamentary Group on Africa, 2000, From Vaibhav CS207

[Oxford:13] Cliff Oxford: “Why the Tumblr Deal Is a Disaster for Entrepreneurs”; You’re the Boss Blog,  NYTimes.com.htm, 6 Jun.2013. At $1.1B, just eyballs, hard to montize for Yahoo.

[OzimT:10] Tola Ozim and Edward Tanebaum: H.R. 5328: International Tax Competitive Act of 2010; International Tax Advisory, Allston+Bird, 15 July 2010.  Provisions of the Stop Tax Haven Abuse Act have been picked up in the Bill.

PPPPPPPP

[PackmanC:11] Andrew Packman and Augusto Lopez Claros: Paying Taxes 2012, the Global Picture; Price Waterhouse Coopers and the World Bank, 2011. www.pwc.com/payingtaxes. Also John Preston, Neville Howlett, Sylvia Solf, Tea Trumble. Focus on small and medium sized businesses in 183 economies. . Companies consider tax rates. Tax cost world wide 44.8% of its commercial profits. 277  hours to comply for sample company. Average total tax rate has fallen by 8.5%, > 1%/yesr. 10 economies do not levy a corporate tax, and in 3 no tax is paid because of reliefs and allowances.  Income tax represents just 12% of all corporate  taxes. US effective tax rate  27.6%, average global rate 16% (weighted?)

[PakesS:79] Ariel Pakes and Mark Schankerman: Rate of Obsolescence of Knowledge, Research Gestation Lag, and the Private Rate of Return to Research Resources; NBER working paper no.346, May 1979. In [Grilliches 84, pp.73-88] as Rate of Obsolescence of Patents, Research Gestation Lag, and the Private Rate of Return to Research Resources. Lag is 6 month a

[Palan:02] Ronen Palan: “Tax Havens and the Commercialization of State Sovereignty”;  International Organization; Vol.56 no.1, 2002., pp.151-176.

[Palan:06] Ronen Palan: The Offshore World: Souvereign markets, Virtual Places, and Nomad Millionaires; Cornell University Press, 2006. Have - <+ch10>

[PalanMC:10] Ronen Palan, Richard Murphy, and Christian Chavagneux:  Tax Havens: How Globalization Really Works; Cornell Studies in Money, 2010, www.cornellpress.edu. Tax havens are continually evolving. Covers criminality, transfer pricing, but not IP. Corporations owning other corporations first in Holland, 1893, and then in New Jersey 1899.

[Palda:64] “Classic work on the cumulative effects on advertising” used as test Lydia Pinkham’s tonic data, a company which spent  some years 85% of its sales on advrtisment, but was <attacked> by government agencies during prohibition, since the prime ingredient was alcohol.

[PalettaMcK:11] Damian Paletta and John D. McKinnon: “Treasury Weighs New Tax Scheme “; Wall Street Journal , 10 Sep.2011. Territorial tax for the US?

[Palmer:10] Griff Palmer: “Decision Could Allow Anonymous Political Contributions by Business”;  The New York Times, 27 Feb.2010.

[Palmisano:06] Samuel J. Palmisano (CEO): 2005 Annual Report; IBM Corporation, Feb.2006.

[PanditS:08] Vivek Pandit and Rajesh Srinivasaraghavan: ”A fresh wind for offshoring infrastructure management”; McKinsey Quarterly, Oct.2008.

[PapadimitriouEa:11] Panagiotis Papadimitriou, Hector Garcia-Molina, Prabhakar Krishnamurthy, Randall A. Lewis, and David H. Reiley, "Display Advertising Impact: Search Lift and Social Influence"; Proceedings of the 17th ACM SIGKDD Conference on Knowledge Discovery and Data Mining [KDD'11] , 2011 pp.1019-1027. Read the abstract. Download the manuscript.

[Parker:87] Rachel Parker: “’Secured facility’ solves compatibility Conflicts; Info World, 28 Sep.1987 – reference for clean room softwar e. I used a better one once? in lag paper

[ParilloE:12] Kirsten A. Parillo and Amy S. Elliott: IRS to withdraw Coordinated Issue Paper on Cost-Sharing Arrangement Buy-in Adjustments; Tax Notes Today, Tax Analysts, TNT 13-2, 19 Jan 2012.

[Parnas:94]† David Parnas: "Software Aging"; 16th Conf. on Software Engineering, May 1994, pp.279-287.

[Park:92]† Robert E. Park: "Software Size Measurement: A Framework for Counting Source Statements";  Software Engineering Institute, Technical Report CMU/SEI-92-TR-20.

[Parr:07] Russell Parr: Royalty Rates for Licensing Intellectual Property; Wiley, 2007; Kindle edition, 2007.  On Kindle. Reports royalties/op. profit margins for SW 6.8/18.8%, for electronics, 4.0/8.8%, for computers 4.0/6.9%, and for healthcare 4.8/14.8% in terms of revenues. Trademark royalty are a median of 5%. Also reports that 88% of licenses have underreported royalties [Ex.14.1] , and that internal royalties rates are typically meaningless because of manipulation for tax reasons [ch.4] . Rambus charges 3.5% of DR DRAM technology use [Chap.3] . Cites Royalty Source statistics. [xls/comparables]

[ParrS:96] Russell L. Parr and Patrick H. Sullivan: Technology Licensing: Corporate Strategies for Maximizing Value; Wiley 1996. Chap.14 for IC, IP definitions cited in [SmithP:05] .

[ParrS:05] Russell L. Parr and Gordon V. Smith: Intellectual Property; Valuation, Exploitation, and Infringement Damages, 4th Edition; Wiley; Adobe E-book, May 2005.

[Paschall:00] C. Thomas Paschall: U.S. Capital Gains Taxes: Arbitrary Holding periods, Debatable Tax rates;  USC Law Revue, Vol.73, 2000.  <P 843-<http://www-bcf.usc.edu/~usclrev/pdfl>/073404.pdf>.

[Paul:10] Ron Paul: The Case for Gold, A Minority Report of the U.S. Gold Commission; Laissez Faire books, 2001, reprint of a 1983 report.

[Paul:12] Ron Paul: Plan to Restore America; Ron Paul Presidential Campaign Committee, 2012. Actually has numbers and totals. [xls/taxproposals]

[PaulEa:03] Lindy L. Paul (chief of Staff) et al.: Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compemsation Issues, and Policy Recomendations; Joint Committee on Taxation, Senate Committee on Finance, JCS-3-03, Feb.2003, 385pp.3,500 subsidiuaries. Taxes only in 2000, $62M on 101B in revenues.

[Paulette:09] Paulette: President Obama cracks Down on Off Shore Tax havens; Let us Talk, 5 May 2009.

[Patrick:13] Josh Patrick: “Business for Sale  Putting a Price on an I.T. Company”; You’re the Boss Blog,  NYTimes.com.htm, 11 Jun.2013. Nice question, no answer.

[Payne:93] James L. Payne: Costly returns; The Burdens of the U.S. Tax System; Institute for Contemporary Studies (ICS) press, Jan. 1993.   Have. Refers [ADLittle:85]‡. Adds many more amounts [W:12, IRSdata]‡. Estimates total cost of tax preparation at $159B or 65% of actual collections. Diatribe. [xls/irs]

[Pearlman:11] David Pearlman, on Charlie Rose Friday night 7 Jan 2011: In the global economy there is no assured connection between income growth of Multinational Corporations and job growth in any particular country.

[Pearlstein:11] Steven Pearlstein: Charlie Rose Interview: Facebook, jobs;  at 40 min, Audio Books, Audible.com, 10 Jan 2011. Have

[Pearlstein:13] Steven Pearlstein: “Marty Sullivan figured out how the world’s biggest companies abvoided billions in taxes. Here’s how he wants to sop thwm”; Wonkblog, Washington Post, 26 Oct. 2013. .[ACM].

[PearS:11] Robert Pear and Jennifer Steinhauer: “Senate Approves Two Pieces of Jobs Bill”; The New York Times, 10 Nov 2011. Veterans jobs

[Pearson:06] Thomas C. Person: “Preparing Multinational Companies for Tranfer Pricing Audits of Intangibles”; International Law & Management Revirew, BYU, Vol.2, pp.159-200, 2006.  “While most multinational companies will usually not disregard the law, some believe their business strategies may place them dangerously close to questionable areas that exploit legal loopholes.84 The natural, but unfortunate, result is that governments require more detailed transfer pricing audits to ensure that multinational companies comply with a country’s transfer pricing legal requirements and the spirit of its law.”  Risks among parties. Clauses for comparables. Identify tax-planning opportunities. Division of intangibles is likely an improper pricing tactic. 361 deals with spit intangibles only. APA program.  Mutual concession settlements. Location savings. Significant taxpayer victories. Compamy will usually achieve partial success in litigation.

[Peel:11]‡ Michael Peel: Tax Havens: In a sea of trouble; Financial Times, 12 Jan.2011. On BOTs

[PeppardD:07] J. Peppard and E. Daniel: “Managing the Realization of Business Benefits from IT Investments”; Management Information Systems Quarterly Executive (MISQE); Vol.6 no.1, March, 2007.

[Perry:11] Rick Perry: “My Tax and Spending Reform Plan: Cut, Balance, and Grow”; Wall Street Journal; 26 Oct 2011.  Corp tax 20%

[PfatteichervTF:07] Linda Pfatteicher, Bernhard von Thaden, and Paul Flignor: IRS again attempts to rein in cost-sharing arrangements; DLAPiper International Tax Newsletter, Oct.2007.

[Philips:89] Louis Philips: The Economics of Imperfect Information; Cambridge Univ. Press, 1989.  Predatory pricing and Foregone profits pp212-242 for a monopoly versus a prey..

[Philips:12] Mathew Philips: “Time to Head Home for Some Manufacturers”; Bloomberg Business Week, 6 Feb 2012. Total cost differential is reducing. Consider risk of IP loss – still not quantified.

[Phillips:11] Michael R. Phillips: Reducing the Processing Time Beteween Balance Due Notices Could Increase Collections; IRS, TIGTA , 26 sep. 2011.  Obvious, already stated by Rossotti. After 12 months, collectability falls to 23 percent. The notice stream could potentially collect an additional $363.4 million, based on the 11.6 million balance due modules that entered the notice stream during FY 2010. 

[Pickle:92] J.J. Pickle: Tax Underpayments by U.S. Subnsidiaries of Foreign Companies; Hearings before the Oversight Committee of the House Committee on Ways and Means, 102 Congr, 2nd session, 1992. “The IRS was simply oputgunned and out maned”

[PierceS:09] Justin R. Pierce and Peter K. Schott: A Concordance Between Ten-Digit U.S. Harmonized System Codes and SIC/NAICS Product Classes and Industries;  Center for Economic Studies, U.S. Bureau of the Census, Nov.2009.

[Pigoski:97]† Thomas M. Pigoski: Practical Software Maintenance - Best Practices for Managing Your Software Investment; IEEE Computer Society Press, 1997.

[PimentelG: 94] David Pimentel and Mario Giampietro: Food, Land, Population and the U.S. Economy ;Nov.21, 1994. Carrying Capacity Network, in [Hanson:11] , dieoff, resource depletion

[PiotrowskaV:08] Joanna Piotrowska and Werner Vanborren: "The corporate income tax rate-revenue paradox: Evidence in the EU“; Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.

[PisanoS:09] Gary P. Pisano and Willy C. Shih. "Restoring American Competitiveness"; Harvard Business Review 87, nos. 7-8 ,July – August 2009.

[Pitzke:13] Marc Pitzke: “Offshore-Leaks: Gigantisches Netzwerk der Steuerhinterzieher enthüllt”; Spiegel OnLine, 4 Apr.2013. 

[PMI:00] Project Management Institute: Project Management Body of Knowledge Guide; Project Management Institute, 2000. 

[Polanyi:44] Karl Polanyi:  The Great Transformation; Boston: Beacon press, 1944. unfettered free trade is fundamentally incompatible with social order and stability. On Kindle

[Politi:11] James Politi: “White House chief defends `Buffet rule’”; Financial Times, 19 Sep.2011.

[Polk:06] Michael Polk: "It's all about Dislocationg Ideas"; Knowledge@Wharton, 15 Nov 2006, <http://knowledge.wharton.upenn.edu/article/1604.cfm .

[PollinG:09] Robert Pollin and Heidi Garrett-Peltier: The U.S. Employment Effects of Military and Domestic Spending Priorities: A n Updated Analysis; Political Economy Research Institute, Univ. of Mass, Amherst, Oct 2009.

[Pollock:12] Lisa Pollock: “Tax arbitrage 101”; Financial Times, 25 May 2012.  Tax case IRS vs HP Foreign Tac Credit  generator , 4-part series: Inefficient market hypothesis, the genesis of a transcation, the anatomy of a transction (with picture, stroopwafels and cheese), The defeast of An FTC generator.  Much friction and inefficiency. Uses the Netherlands, uses Dutch tax letter,

[Pomeranz:00] Kenneth Pomeranz: The Great Divergence: China, Europe, and the Making of the Modern World Economy.; 2000, ISBN 0-691-09010-6

[Ponting:07] Clive Ponting: A New Green History of the World: The Environment and the Collapse of Great Civilizations.; Penguin Books, 2007. 

[PopperL:85] Karl R. Popper & Konrad Lorenz:,Die Zukunft ist Offen; Franz Kreuzer ed., 1985. p.74 `arguing that some structures, like airplanes, contain so many ideas that they are not comprehensible to anyone individual; hence they require collaboration) (translated with the assistance of Oliver von Schweinitz, LL.M. 2(03);[(Schwarz:10, on ENRON)

[Porter:90] Michael E. Porter: The Competitive Advantage of Nations ; The Free Press, Simon and Schuster, 1990. Kindle chapter on PC, “Government must not limit competition or ease standards for safety and environmental impact. Such `help’ actually retards competiveness by stunting innovation and slowing productivity improvement”

[Porter:98] Michael E. Porter: Competitive Strategy; The Free Press, Simon and Schuster, 1998.

[Porter:11] Eduardo Porter:  The Price of Everything: Solving the mystery of Why We Pay What We Do; Portofolio, 2011. The price of a human life oy year of life (QALY). happiness metrics. WEll indexed. Patents, Copyright, and Labor, The price of free.

[Porter:12]‡ Eduardo Porter: “Loopholes to Some, Lifelines to Others”; NYT, 11 dec.2012. Clinton invented with the $40 billion worth of Higher Education Support over five years, tucked into the 1997 Taxpayer Relief Act. the use of tax deductions to support education.

[Posner:77] Richard A. Posner: Economic Analysis of Law; Little, Brown, 1977. The more precise a rule is, the more likely it is open up loopholes – to permit by implication conduct that the rule was intended to forbid. See also TaxPolicyCenter11.

[Post:13] Rick Post: Why Microsoft opened their Europena HQ in Ireland; Gateway to Europe Expo 2013, San Francisco, 17 April 2012.  The Irish government is very flexible. ..[ACM]..

[Poterba:92-09]‡ James M. Potereba (ed): NBER Book Series Tax Policy and the Economy; NBER. Vols.6-23, 1992-2009.

[Pozen:11] Robert C. Pozen: Gingrich’s Flawed Social Security and Income Tax Proposals; Brookings Opinions, 27 Dec.2011. An analysis of some effects of tax changes. Gingrich flat tax plan plan promises $850billion over 10 years. 91 [xls/taxproposals]

[PRA:95] U.S. Congress: Paperwork Reduction Act of 1995; S.244, Title 44, Chapter 35, “Coordination of Federal Information Policy”, 4 Jan.2004. 

[PrattRS:96] Shannon P. Pratt, Robert F. Reilly, and Robert P. Schweihs: Valuing a Business, The Analysis and Appraisal of Closely Held Companies, 3d ed.;  Irwin Professional Publications, 1996. Reilly's own treatise on business valuation states that "[c] apitalization of revenues is applied most frequently to service businesses, such as advertising agencies, insurance agencies, mortuaries, professional practices, and some types of publishing operations. It generally tends not to work very well for manufacturing companies”;p.227 . Many traditional methods for simple cases. Cost-based methods.  Life computations based on experience, as customer retention.

[Pressman:01]† Roger Pressman: Software Engineering, A Practioner's Approach; 5th edition; McGrawHill, 2001.  [Protalinski12] Emil Protalinski: Last Facebook Pre-IPO Valuation is Biggest yet: $102.8 billion;  ZDNet, 30 Mar.2012. [PrzysuskiL:05] Martin Przysuski and Srini Lalapet: “A Comprehensive Look at the Berry Ratio in Transfer Pricing”; Tax Notes International, Tax Analysts, Vol.40 no.8, 21 Nov.2005, p.759. Comments on US and OECD expectations. History of the Berry ratio and the 1979 Dupont case,

[PSoI:03] Permanent Subcommittee on Investigations: U.S. Tax Shelter Industry: The Role of Accountants, Lawyers, and Financial Professionals, Four KPMG Case Studies, FLIP, OPIS, BLIPS, and SC2; Report on Hearings held 18&20 Nov.2003, U.S. Senate Homeland Security and Governmental Affairs Committee, on the Role of Professional Firms in the U.S. Tax Shelter Industry’’ US Senate S402-21, 130 pp.  Focus on US individual returns.   Fees min$ 0.5M to 2M for an S-corporation!  Some fees contingent on tax savings. Mentions “more- likely-than-not”. “the penalties would not be greater than $14,000 per $100,000 .. fees”. Uses Tax shelter states and the Cayman islands.

[PugsleyH:11] Pugsley, Benjamin and Erik Hurst: “Wealth, Tastes, and Entrepreneurship”; University of Chicago, Mimeo, 2011. Non pecuniary benefits in small businesses <request>.

[Pujol:10] Nicolas Pujol, “Freemium: attributes of an emerging business model”; Social Science Research Network, 11 Dec. 2010, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1718663. . from Sonny Chan CS207.

QQQQQQQQ

[QFA:11] QFA: Global Finacial Centers; Qatar Finacial Authoritity, Sep.2011. Much data. <check if relevant>

[QuickDCF:07] Perry D. Quick, Timothy L. Day, Brian J. Cody, and Susan R. Fickling: “Using the Market Capitalization Method To Value Buy-Ins: Beware of ‘Thing Three”; Transfer Pricing Report, vol.14 no 2 July 2005; Distributed by BNA 2007. In Weissler file. Argument agains market cap. Valid if allocation is neded. Some of the objections are dealt with by removing tangibles Refers to [Morgan:99] . Thing 3 is options;   Thing 1 is stuff ready to sell, and Thing 2 is the SW code base for us. Refers to Weissler Cost-Sharing report. 6 Weissler, Robert, ‘‘E. APA Program Training on Cost Sharing Buy-In Payments,’’ 11 Transfer Pricing Report 533, 10/2/02. Refers to Option values as `thing Three’ and argues they should not be included in the transfer price, although they are included in the market price.

[Quiggin:98] John Quiggin: “Individual and Household Willingness to Pay for Public goods”;  American Journal of Agricultural Economics, v80, n1, (Feb 1998), 58-64. ... in the presence of “non-paternalistic altruism towards family members, the sum of private willingness to pay for public goods will equal household willingness to pay which is less than the sum of individual willingness to pay”; This implies that the estimate of the aggregate benefit from public goods will be greater than the willingness to pay of the households as a whole when individual willingness to pay is used as a basis for benefit estimation.   Quiqqin’s findings help explain the rejection of the Reagan Administration’s argument for eliminating corporate income tax. In the context of shareholders and corporations, the shareholders and the corporation can be construed as members of the same household, with the concern about taxation of corporate income a consequence of the household's willingness to pay being less than the benefits accruing to individual household members. Since both the corporation and the shareholders benefit from public goods, the elimination of the corporate income tax would reduce the tax burden on the household without reducing benefits.

[Quinlan:02] Andrew Quinlan: Fiscal Protectionism and the Need for Territorial Taxation; CF&P Press Release, Center for Freedom and Prosperity, Washington , 12 March 2002.  Tax Reform, not Fiscal Protectionism, is the Right Response to Corporate Flight: CF&P Reiterates Call for Territorial Taxation.Washington (March 12, 2002) – The Center for Freedom and Prosperity, the nation's leader in the fight for international tax competition, announced today that it will vigorously resist all legislation to restrict the freedom of companies to locate in jurisdictions that have more attractive tax and regulatory environments. Andrew Quinlan, President of the Center, remarked, "Fiscal protectionism is bad policy, and the Center for Freedom and Prosperity will oppose and work vigorously to defeat any legislation introduced to stifle tax competition. Tax competition is a liberalizing force in the world economy.  It should be celebrated to persecuted”; Quinlan explained that, "High-tax California should not be allowed to stop companies from moving to low-tax Nevada, and Washington politicians likewise should not be able to stop companies from escaping bad U.S. tax law”; Tax Reform, not Fiscal Protectionism, is the Right Response to Corporate Flight: CF&P Reiterates Call for Territorial Taxation
<http://www.freedomandprosperity.org/press/p03-12-02/p03-12-02.shtml>.

RRRRRRR

[Radaelli:03]‡ Cladio M. Radaelli: The Code of Conduct Against Harmful Tax Competion: Open Method of Coordination In Disguise; Public Administration, Vol.81, no.3, 2003. Draft 1999. OMC.

[RaedlerJ:84] Albert J. Raedler and Friedhelm Jacob: German Administrative Principles Concerning Transfer Pricing; English translation;  1984.

[Raensch:10] Ullrich Raensch:  Handling Tax Controversies in Europe; Baker &  McKenzie, Tax Europe, Frankfurt 2010.

[RajaHH:10] Uzma Raja, Joanne Elaine Hale, David Peter Hale: “Temporal Patterns of Software Evolution Defects: A Comparative Analysis of Open Source and Closed Source Projects”; Journal of Software Engineering and Applications, 2011, 4, 497-511. Shows defect and repair rates in 5 open source and 5 closed SW projects.

[Rajan:11] Raghuram G. Rajan: Fault Lines, How Hidden Fractures Still Threaten the World Economy; Princeton University Press, Aug.2011 . On Kindle & Paper.  Good description of interaction of Government, private initiatives, and politics. [RRRR] . Organizational capital. Have on Kindle.

[Rahn:09] Richard W. Rahn: "In Defense of Tax Havens"; Wall Street Journal, 17 March 2009.

[RamelliEa:12] Rudolph Ramelli et al.: Comments and Recommendations for Guidance to the Transfer Pricing of Related Party Guarantees; American Bar Association, letter to Commissioner Shulman, 13 Sep. 2012, 93 pp. For related party guarantees “market-based pricing  should always be the starting point”.  Better than yield. ~income. Should apply to loans guaranteed by parent. 93 pp.[xls/irs]

[Ramos:07] Joanne Ramos: “A survey of offshore finance”; The Economist, 22 Feb 2007. Offshore financial centres, Macau Bermuda, Liechtenstein, Guernsey , are booming as thanks to their easy-going tax regimes. But the best of them are more than tax havens: they are good for the global financial system. Now also Dubai, Kuweit, SaudiArabia, Shanghai (China), Khartoum (Sudan).

[Randolph:06] Randolph: International Burdens of the Corporate Income Tax; CBO Working Paper 2006-09, Aug.2006. Employees bear the burden of corporate tax in proportion to their shares of revenues. 

[RanganathanB:07] , C.  Ranganathan and S. Balaji: “Critical Capabilities for Offshore Outsourcing of Information Systems” Management Information Systems Quarterly Executive (MISQE), Vol.6 no.3, Sep.2007.

[Rao:04] M.T. Rao: “Key Issues in Global Outsourcing: Country and Individual Factors”; Information Systems Management, Summer 2004, pp 16-21.

[Rashkin:07] Michael Rashkin: Practical Guide to Research and Development Tax Incentives: Federal, State, and Foreign, 2nd Edition; CH Wolters Kluwer Publications, 2007. "The Joint Committee on Taxation estimates that in 2004 U.S. corporations will use the research credit and R&D expensing to reduce their tax liabilities by 9.2 billion dollars. The perception used to be that the high-tech sector was the only heir to this tax fortune. But the Treasury Department liberalized the rules, as reflected in the 2001 proposed regulations, and now even traditional manufacturing industries are capitalizing on the research credit and R&D expensing. While maximizing these tax incentives saves companies huge sums of money, the credit in particular can represent a very confusing area of law. Both business people and their tax advisors may be unclear about the rules and how to use them to secure the greatest tax savings. Michael Rashkin, J.D., LL.M., (General Tax Counsel for Marvell Semiconductor, Inc.) provides something that has been missing in professional tax literature--authoritative, comprehensive coverage of this complex and evolving topic. It explains the elements of qualified research, exclusions, computational rules, and basic research payment credits. Historically, the IRS has been vigilant in denying R&D credits. This resource explains how to satisfy the IRS's requirements, document the credit, and defend against IRS challenges. It also examines research incentives offered by individual states and describes the R&D incentives available in the major economies of the world, offering helpful charts that show the key differences among the various countries”; [xls/taxexpenditures]

[Rasmus:06] Jack Rasmus: the War at Home: the Corporate Offensive from Ronald Reagan to George W. Bush; Kyklos Productions, San Ramon, 2006.  Have. Corporate America versus the Unions.

[RauG:12] Aswath Rau and Pallabi Ghosal: “Entering the Tiger’s Den: Foreign Investment in India through Mauritius or Singapore”; Singapore Law Gazette, Feb.2012. Roundtripping cases.

[Rauch:92] Jonathan Rauch: ;  I found a 1992 < <http://www.jonathanrauch.com/jrauch_articles/demosclerosis_the_original_article/>. article that used the word demosclerosis:

[Rauch:94] Jonathan Rauch: Government’s End, Why Washington Stopped Working; Public Affairs, Perseus Publishing, 1994. Tragedy of the Commons elaborated. Blames demosclerosis. Quotes Mancur Olson, Francis Fukuyama. The implicit assumption has been that whenever markets fail the government will do a better job. That is an odd assumption. This book is basically an introduction to public choice theory. It explains how special interests corrupt government. For a more sophisticated version see The Myth of the Rational Voter: Why Democracies Choose Bad Policies (New Edition) <Have>.

[Rauch:05] Jonathan Rauch: Government's End; 2005.    The implicit assumption has been that whenever markets fail the government will do a better job. That is an odd assumption. This book is basically an introduction to public choice theory. It explains how special interests corrupt government. For a more sophisticated version see The Myth of the Rational Voter: Why Democracies Choose Bad Policies (New Edition)

[RavenscraftS:82] D. Ravenscraft and F. M. Scherer: “The lag structure of returns to research and development”; Applied Economics, Vol.14, Issue 6, 1982 pages 603-620, DOI:10.1080/00036848200000036

[Rawls:71] John Rawls: A Theory of Justice ; 1971.  states, peoples, soveirgnty  

[Raymond:01] Eric S. Raymond: The Cathedral & the Bazaar: Musings on Linux and Open Source by an Accidental revolutionary; O’Reilly, 2001.  {ACM]

[Razgaitis:99]‡ Richard Razgaitis: Early-Stage Technologies: Valuation and Pricing (Intellectual Property – General, Law, Accounting & Finance, Management, Licensing, Special Topics); Wiley, Intellectual Property Series, 1999.

[Razgaitis:03] Richard Razgaitis: Valuation and Pricing of Technology-Based Intellectual; Wiley, 2003. Have Kindle edition 2003.  2nd edition of [Razgaitis:99]‡

[Razgaitis:03D]‡ Richard Razgaitis: Dealmaking Using Real Options and Monte Carlo Analysis; Wiley, 2003. 

[Razgaitis:09]‡ Richard Razgaitis: Valuation and Dealmaking of Technology-Based Intelectual Property: Principles, Tools and Methods, 2nd Edition; Wiley, 2009.  2nd edition of [Razgaitis:03D]‡

[KrattingerKG:09]‡ Anatole Krattinger, Stanley Koalski, and Grogory Graff (eds.): ipHandbook of Best Practices; MIHR, PIPRA, http://www.iphandbook.org/handbook/index.html. has Chapter 13.2 by Jon Sandelin on Spinout companies.

[RazinS:89] Assaf Razin and Efraim Sadka: "International Tax Competition and Gains from Tax Harmonization”; NBER Working Paper No.3152, Oct.1989.

[RazinS:90] Assaf  Razin and Joel Slemrod, eds.: Taxation in the global economy; NBER, University of Chicago Press, 1990.  Several solid papers. No specific mention of taxhavens. Have. New edition in 1992.

Reich:11] Robert B. Reich: Aftershock, The Next Economy & America’s Future; First Vintage Books, 2010, updated 2011.  Only 1 cite for tax haven – individual. None for IP. Loopholes. Middle class income drives consumption and the economy. Strong reverse  tax for low income, carbon tax. College loans to match expected earnings, universal Medicare. Capital gains tax. Have. Competing  authors have used the term Aftershock and claimed NY times bestseller status. 91 [xls/taxproposals]

[Reich:11T] Robert Reich: The truth about the Economy In 2 Minutes; Move-on video, 14 Jun 2011, <http://front.moveon.org/scribbling-sharpie-illustrates-the-truth-about-our-economy/

[Reich:12] Robert Reich: Beyond Outrage: What has gone wrong with our economy and our democracy, and how to fix them; Knopf, Random House digital, May 2012, 87 pp.Have on Kindle.. Connecting a fw dots. $50B caritable deductions. 

[ReillyS:98] Robert F. Reilly, and Robert P. Schweihs; Valuing Intangible Assets; Irwin Library of Investment and Finance; McGraw-Hill, 1998. Have copy of Chapter 1, p.3:29: Identification Defines IP p.20-22; and Chapter 19, p 363-380: Data Processing Intangible Assets, Special Consideration on Software Valuation, Cocomo 1981”;The Discounted cash Flow method is typically used in the valuation of data-processing intangibles when there is an identifiable income stream associated with the intangible asset. Therefore, this method is usually used in the valuation of product software or databases that generate income through their sale or license"  "... the economic life of software is an entirely different issue [from the life for income tax depreciation or amortization] . The analyst should consider a number of factors, including: o the age of the software and maintenance or enhancement practices". The market for the software. " [p.370] .  "... physical deterioration is not generally applicable to data-processing intangibles ...  . Functional obsolescence is often immaterial when the software is continually maintained and enhanced"[p.372] . “human capital intangibles” consist of  “trained and assembled workforce” and various contracts such as non-compete agreements, all having possible separate and quantifiable value. They consider goodwill to be a separate intangible. Intellectual property, for the authors, is a separate category still, characterized by creativity/innovation and by separate legal recognition/protection.[?]

[ReinhartR:09] Carmen M. Reinhart and Kenneth S. Rogoff: This Time is Different, Eight Centuries of Financial Folly; Princeton University Press, 2009. On Kindle.

[ReinhartR:10] Carmen M. Reinhart and Kenneth S. Rogoff: “Growth in a Time of Debt”; Harvard University Economics Dept. report 51, for the American Economic Review Papers and Proceedings, 7 Jan.2011.  Cited in the Ryan GOP2011 budget.

[ResslerM:11] Peter Ressler and Monika Mitchell: Conversations with Wall Street: The Inside Story of the Financial Armageddon & How to prevent the Next One; Fast Pencil Premiere, Nov.2011. On Kindle.

[Reuters:10] <??> Flextronics sees Pressure on operating margins, 8 Sep. 2110 . 3.5%. Foxconn, Hon Hai Shares fall on weak earnings 31 Aug 2010 .

[Reuters:12] “IRS gets its own swat team”; Reuters , 22 Mar.2012.  Report on maruca appointment by Dolan, KPMG, ex IRS . Hiring people from accounting firms for transfer procibnnfg, 40 on-board, 60 to come. Questiions if resources are sufficient.

[Reynolds:12] Neil Reynolds: Switzerland against the words; The Globe and Mail, Toronto, 12 March  2012. Low corporate tax. Schwyz 11.8%. ‘This competition has a logical end – the abolition of corporate taxes altogether.` This competition has a logical end – the abolition of corporate taxes altogether. Swiss author Philipp Löpfe, for one, champions such a reform. With abolition, he says, the cantons will stop competing with one another. Instead, the competition will become Switzerland versus the world. Swiss author Philipp Löpfe, for one, champions such a reform. With abolition, he says, the cantons will stop competing with one another. Instead, the competition will become Switzerland versus the world.’

[RhoadesL:12] Rufus von Thulen Rhoades and Marshall J. Langer: International Taxation and Tax Treaties; Mathew Bender Co, Lexis Nexis, 2012.

[RIA:91] RIA: Research Institute Master Federal Tax Manual with Federal Tax Coordinator 2d edition; Research Institute of America, inc., 1991.

[RIA:03] RIA federal tax handbook, 2004; Research Institute of America, inc., 2003.

[Ricardo:1817] David Ricardo: The Principles of Political Economy and Taxation; 1817; Kindle edition, 2010. On Kindle

[Ricardo:08] David Ricardo: Free trade, from USA Today blog of 21 March 2008 by econ_girl:  See Ricardo.docx

[Ricardo:13] Lorenzo Ricardo: Chinese Tax Law and International Treaties, Springer, 2013, 282pp.. Covers 1 Jan.2008 laws on Corporate (Enterprise) taxation.  Rate is moving to 25%. Also 3% VAT, There is a 5% Business tax on sales of intangibles and Real estate. Has 13 pages on transfer pricing.

[RICS:04] The Royal Institution of Chartered Surveyors: The Value of Intellectual Property, Intangible Assets And Goodwill, 26 Oct.2004, <http://www.rics.org.uk/Property/Propertyappraisalandvaluation/iprvaluation.htm: "Methods for the Valuation of Intangibles
Acceptable methods of the valuation of identifiable intangible assets and intellectual property fall into three broad categories.  They are either market based, cost based, or based on estimates of future economic benefits.  Cost based methodologies, such as the cost to create or the cost to replace, assume that there is some relationship between cost and value and the approach has very little to commend itself other than ease of use”;

[RicuperoEa:00] Rubens Ricupero (Sec.gen.) et al.: Tax inventives and Foreign Direct Investment: A Global Survey; United Nations Conference on Trade and Development, ASIT Advisory Studies, no.16, 2000. Deloitte and Touched fid the survey.

[Rietz:89] T.A. Rietz: Continuous Time Research and Development Investment and Innovation, Effects on Price and Dividend Paths; Discussion paper 1012, Northwestern University Center for Mathematical Studies in Economics and Management Science, Aug.1989.

[RileyV:12] Michael Riley and Aslee Vance: It’s not Paranoia If They’re Stealing Your Secrets; Bloomberg Businessweek,19 March 2012, pp.76-84.

[RistucciaEa:11] Henry Ristuccia et al.: Effective Integration, enhanced decision making, the Risk Intelligent tax executive; Risk Intelligence Series, Issue No.17, Deloitte Development LLC, 2011. Transfer Pricing Models.

[Ritholtz:11]‡ Barry Ritholtz: Which US Companies have the Most Untaxed Foreign Income?; Corporate Management, Taxes and Policy, 15 April 2011, <http://www.ritholtz.com/blog/2011/04/what-us-companies-have-the-most-untaxed-foreign-income/

[Rittel:10] Claudia Isabel Rittel:Bitter Losses”; Development and Cooperation Magazine, Deutsche Stiftung für Entwicklungsländer, Deutsche Gesellschaft für Internationale Zusammenarbeit, 7 Aug.2010, <http://www.inwent.org/ez/articles/178169/index.en.shtml> .

[RivardK:89] Edward Rivard and Kate Kaiser: “The Benefit of Quality IS”; Datamation, Jan. 15, 1989. P. 53 (emphasizing the need to educate management, "especially conservative anagement, on the importance of intangible benefits").[Schwarz:04}

[Roberts:01] Richard Roberts: Take your Partners; Palgrave, 2001. Orion and the Euromarket. The Orion Story.

[Roberts:08] Richard Roberts: The City, a Guide to London's Global Financial Center; The Economist, Bloomberg Press, 2008. <and Megan Murphy? Much quoted by Shaxson, updated business count from 17,000 to 32,0000 on Oct.2002. [Hansard?] >

[Roberts:11] Justice John Roberts: FCC et al. v. AT&T Inc. et al.; Supreme Court of the United States 1 March 2011. FoIA case. (app.G investigate)

[Romano:02] Carlo Romano: Advance Tax Rulings and Principles of Law: Towards a European Tax Rulings System; International Bureau of Fiscal Documentation (IBFD), Amsterdam, 2002.

[Romano:11] Andrew Romano: Maneuver allows Career Lawyer to Wield Power in the Tax Division; Main Justice, 18 March 2011.  Appointment of Mary L. Smith was rejected by the House.

[Rodrick:98] Dani Rodrik, Why do more open economies have bigger governments? Journal of Political Economy, Oct.1998, 106 (5), 997-1032.  Open economies , with more trade, (e.g., Austria, Netherlands, Norway) have larger government sectors than closed economies, which he attributes to their greater demand for public expenditures that cushion the effects of globalization. Based on correlation.

[RoederKE:02] A. Roeder, H. K.Kroppen, &A. Eigelshoven: (2002). Chapter 24: Germany.  In Robert Feinschreiber (Ed.), Transfer pricing handbook (3rd ed.).  New York: John Wiley & Sons.

[RoessnerAFP] David Roessner, Catherine P. Ailes, Irwin Feller, and Linda Parker:  How Industry Benefits rom NSF’s Engineering Research Centers”;  p.40-44.

[Rosato:07]‡ Donna Rosato: File a squeaky clean 1040 tax form; Moey magazine, 23 Feb.2007. Random tax audits. $345B uncollected.

[Rose:13] Charlie Rose: Interview with Bart Chilton, CFTC Commissioner; BBW, 6 May 2013.p.48. Commisioner thinks a transaction fee would be hepful.

[Rosen:10] William Rosen: The Most Powerful Idea in the World; Random House, 2010, ISBN 978-1-4000-6705-3.

[Rosenbaum:95] David E. Rosenbaum: Chairman Proposes Redefining Tax Code; New York Times, 7 Jun.1995.  Bill Archer `Our Challenge is to do no less than pull the current income tax code out by its roots’]

[Rosenberg:98] Barr Rosenberg: United States Equity Version 3 (E3); BARRA, Berkeley, CA, 1998.  <was Barra:98> “beta, variance in stock market prices is steady”.

[RosenbergM:02] Joel B. Rosenberg and Barbara N. McLennan: Technology, Licensing, and Economic Issues in Transfer pricing; Chapter B in [Feinschreiber:01] , 2002 supplement.

[Rosenberg:10] Dave Rosenberg: “Oracle-Sun versus commodity hardware”; Cnet News, 31 Jan.2010.  Acer 2 to 3%, Oracle-Sun 82%.  routine 2% to 8%.

[Rosenbusch:08] Nina Rosenbusch: “R&D Investments and the Long-Run Performance of IPO’S: the Moderating Role Of Governance Structures (Summary)”;  Frontiers of Entrepreneurship Research, Vol.28, Issue 12,  Chapter XII. Governance,  6 July 2008.

[Rosenthal:12] Steven Rosenthal: France Collects a finacial non-trnsaction Tasx. Tax Policy Center, 8 Aug.2012.

[Ross:03] Philip E. Ross: “5 Commandments, The rules engineers live by weren’t always set in stone”; IEEE Spectrum, 1 Dec.2003.   Moore’s law if chip transistor growth, 1965;  Rock’s law 1990: the cost of semiconductor tools; Machrone’s law: thev PC price; Metcalfe’s Law: the value of anetorkk is the number of users squared. 1993;  5: Wirth’s (0r Reiser’s) Law: software is slowing faster than hardware is accelerating, 1995.(goeves givith and Gates taketh away)o quote. Check

[Rossotti:98]‡ Charles O. Rossotti: Statement; IRS Oversight  Hrgs. Before the Comm. on Finance, U.S. Sen. 201, S. Hrg. 105-598, 105th Cong. 2nd Sess. , 28-30 Apr. & 1 May 1998.

[Rossotti:02]‡  Charles O. Rossotti: ‘‘Assessment of the IRS and the Tax System, Report to the IRS Oversight Board’’; Doc 2002-21785, 2002 TNT 186-17, 20 Sep 2002, in [JCT:03, p.32,40]‡.

[Rossotti:05] Charles O. Rossotti: Many Unhappy Returns; Harvard Business School Press, 2005.  Much honest information. Taxpayer bill-of-rights, 1988 no collection quotas p.14. revamping IRS, Ditricts p65, 166-173, LSMB formation p169-193, Unequal enforcement p268-176 `not adapted to modern business’.  Complexity p245. Fractional settlements p246. Employee performance criteria p. 109-117, 158-163;  Long aidit periods p.245,,Few agents trained p.247.Used as reference for tax advisores in Chap9 p253-258.  Conformance p255. Balancing difficult audits p 263. Refer to Johnston NYT article 2002.  working poor. Shelter risk & settements p277,  funding of the IRS, part odf discretionary funding, p.278.  IRS hands out benefiots as credits that `50% of the SSA, on 25% of the budger. p279.  Staff size not changed since 2001 [xls/pointers]

[Rostenkowski:84] Dan Rostenkowski et al.: The Deficit Reduction Act of 1984 (DEFRA); US House of Representatives H.R.4710, introduced 20 Oct 1983, became Public Law 98-369 18 July 1984.. includes USC Title 26 §367: Foreign Corporationd, Dec. 1984., used USC 936 (h)(3)(B) for the defintion of intangle property.

[RostenkowskiEa:86] Dan Rostenkowski et al.: Tax Reform Act of 1986, Conference report, HR 3838; 22 Nov.1985.  Sponsor’s summary. Introduces many changes to corporate taxation, including Subpart F in Title IV.  Addresses personal holding companies. About 400 distinct provisons.

[RothEa:98] William V. Roth, jr. (chairman): IRS Restucturing and Reform Act of 1998, Conference Report; US Congress, to accompany Bill H.R. 2676, Apr.1998.

[RothN:99] William V. Roth, jr. and, William H. Nixon: The Power to Destroy; Atlantic Monthly Press., (1999).  ISBN 0-87113-748-8. Leakage of tax information.

[Rottman:06]† Joseph P. Rottman: "Successfully Outsourcing Embedded Software Development"; IEEE Computer; Vol.39 no.1, Jan.2006, pp.55-61.

[Roux:97] David Roux: Statement about software growth; 1997, Silver Lake Partners.

[RoyaltyStat:10] database of royalty agreements with rates or fees and conditions. $4,500/year for 100 downloads.  <http://www.royaltystat.com/royaltystat.cfm.

[Rubin:10] Courtney Rubin: Small Businesses fight Offshore Tax havens; Inc Magazine, 20 July 2010.  Senator Carl Levin, a Michigan Democrat, is backing the campaign, officially called Business and Investors Against Tax Abuse and to be launched today.

[Rubin:11] Richard Rubin: Deposit $1billion, get a massive tax break; Bloomberg Businessweek, 7 Nov.2011. Corporate taxrate 25%, discount of 95% in foreign income, but existing overseas profits pay 5.25%, payable over 8 years, IP based income taxed at 15%, expt in taxhavesn (tax less than 10%) plus penalties for IP income kept overseas.

[Rubin:12] Richard Rubin: ”Romney Tax Cut Proposal Relies on Rapid Growth Paired with Missing Details”; Bloomberg Businessweek, 24 Feb.2012.  Tax rates 28% reduced by 8% $-6,2Trillion foregone revenue. Keep capital gains at 15%.  No tax on dividends for low-income (<2000K/year) No investment taxes ? from 2010 health care law. No AMT, no Estate tax Corporate tax 25% permanent R&D credit. Depends on growth. But effect is less today [MankiwW:05] mankiw 2012 comment on Romney bill: 30% recovery of corp. tax, 10% on labor tax reductions. [xls/pointers]

[Rubin:12B] Ben Fox Rubin: Former Dow Chemical Scientist Gets Five Year in Prison; WSJ, 13 Jan 12.  For stealing trade secrets to China.

[Rubin:12K] Kenneth Rubin: Essential Scrum: A Practical Guide to the Most Popular Agile Process ; ; Addison-Wesley, 2012.

[Rubin:12] Richard Rubin: ”Hidden Hnad: Todd Grams’; Bloomberg Businessweek, 24 Jun.2013.. 

[RubinG:12] Richard Ruboin and Brendan Greeley: “If you don’t know him, Your Accountant will; The Problem with Patching Up the Tax Code”; BBW, 15 Apr.2013, pp.24-26. Congressman Dave Camp is working on a tax overhaul.  .[Rubio:12] Marco Rubio:  Is the American World Order Sustainable and Necessary in the 21st Century?; Transcript of talk at the Brookings Institution, 25 April 2012. Yes, America must lead.

[RubinZ:11] Richard Rubin and Andrew Zajac: IRS Warns Busy Signals, Weaker Enforcement Will Follow Cuts; Bloomberg Businessweek, 17 Oct 2011. IRS budget request. Audits will reduce by 5% to 8%, loss $4B. current budget 12.1, increase requested 13.33. house 11.5, senate 11.7, 94,346. 10db30ps,xls. Revenue agents: 14,588, Investigations:4,270, attorneys 1,610.

[Ruding:00] Onno Ruding, Chair:  ; EC Survey of 965 EU companies. Median revenue of all was £38.5, and £281,5 for multinationals. Effective EU tax rate for foreign-source income is 11.2%. see [Devereux:92] .

[Ryan:10] Dian Ryan 2010: The following story appeared in today's BNA Daily Tax Report.  Reprinted with appreciation. TEI Audits and Appeals Seminar - On cost-sharing cases, Ryan said Appeals has completed its work on the IRS's project establishing settlement guidelines. She noted that Appeals referred the guidelines up the chain of command for review April 15. Ryan would not predict when the settlement guidelines would be finalized. Appeals currently has 20 cost-sharing cases on its docket. Ryan said the guidelines would reflect the U.S. Tax Court's Dec. 10, 2009, ruling in VERITAS Software Corp. v. Commissioner, 133 T.C. No.14. In the case, Judge Maurice Foley held the IRS improperly valued the buy-in payment in the cost-sharing agreement between VERITAS, a U.S.-parented software company, and its Irish subsidiary (236 DTR K-1, 12/11/09).

[Ryan:11] Paul Ryan: The Path to Prosperity, Restoring America’s promise; US Congress, House Budget Committee, 5 April 2011 proposal. A GOP budget.  Article I of the U.S. Constitution grants Congress the power to appropriate funds from the Treasury, pay the obligations of and raise revenue for the federal government, and publish statements and accounts of all financial transactions. By law, Congress is also obligated to write a budget representing its plan to carry out these transactions in the forthcoming fiscal years. While the President is required to propose his administration’s budget requests for Congress’s consideration, Congress alone is responsible for writing the laws that raise revenues, appropriate funds, and prioritize taxpayer dollars within an overall federal budget.

[Rykers:09] Darren Rykers: A Critical Analysis of how Double Tax Agreements can facilitate Fiscal Avoidance and Evasion;  The Taxpayer and the Lotus, 17 Nov.2009. <from vaibhav, get reference from Internet, chap 8, tax treaties> Treaty shopping.. have “I am very passionate about further education and have completed the CPA program, an MBA from New York Institute of Technology and am currently undertaking a Master of International Taxation at the University of New South Wales school of Law. In addition I have been lecturing in Accounting and Taxation at a number of Australian universities based in Singapore. I am a volunteer with CPA Australia assisting in the mentoring of up and coming CPA’s.”

[RyleGHHCC:13] Gerard Ryle, Marina Walker Guevara, Michael Hudson, Nicky Hager, Duncan Campbell and Stefan Candea: Secret Files expose Offshore’s Global Impact; Huffingtom Post. 3 Apr.2013.

SSSSSSSS

[SAB114:11] SEC: Staff Accounting Bulletin 114; U.S. Securities and Exchange Commission, Division of Corporate Finance, 28 March 2011 .  staff: 20%, multiplied for lower levels. . http://www.sec.gov/interps/account/sab114.pdf.

[Sachs:05] Jeffrey Sachs: The End of Poverty: Economic Possibilities for Our Time; Penguin Press, 2005. Needs in India, ability to change things. Nothing on taxhavens etc. have.

[Sadowski1:11] Robert Sadowski: “A Cash Buildup and Business Investment”; Federal Reserve Bank of Cleveland: Economic Trends, Jan.10, 2011, http://www.clevelandfed.org/research/trends/2011/0111/01regact.cfm .  the primary reasons firms are not investing more are lack of demand and uncertainty about the health of the economy

[Sah:83] Raaj Kumar Sah: How much redistribution is possible through commodity taxation?; Journal of Public Economics, Feb.1983, 20 (1), 89-101.

[Sahadi:11] Jeanne Sahadi: “Corporate tax reform: Talk grows louder”; CNNMoney, 14  Jan. 2011. [xls/taxexpenditures]

[Sahadi:12] Jeanne Sahadi: “Business Tax breaks booted from Payroll Deal”; CNNMoney, 17  Feb. 2012.

[Saini:11] Angela Saini: A formula for Justice; The Manchester Guardian, 2 Oct 2011. bayes rule. Comment: A`well funded prosecution or defence will always be able to buy expert opinion. Justice should be better than this. Indeed if we are to have any confidence in our system of justice it HAS to be better than this. The Court should provide an unbiased expert.

[SaintMatthew: 0042] Honoring the Patron Saint of Accountants on All Saints' Day; <http://www.accountingweb.com/item/102756. Memorial Day / Feast Day: Sep.21st.

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[Saitto:10] Serena Saitto: “U.S. tech firms shop abroad to avoid taxes”; Bloomberg Businessweek, 6 Sep.2010, pp.31-32. Quotes CISCO.

[Sakey:12]‡ Matt Sakey: Assemblageddon; Digital Manufacturing Report, 1 Feb.2012.  Scope of manufacturing.

[SalantG:11] Jonathan Salant, Greg Giroux: Playing the Tax Break game; in [LynchEa:11]‡.

[Salmon:12] Felix Salmon: How to reduce the deductibility of intrest payments; 23 Feb.2012. Refers to [BurnhamO:05] .

[Sample:12]‡ Bill Sample: Statement to Congress;  Corporate Vice President for Worldwide Tax, Microsoft Corporation, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012.  Has 54,000 emp in US. Half is US revenue and growing, regions. WW OEM of windows from US. WW rate ios 24%.  Taxed on buy-in and costsharing  Legal ownership mainly in US. Ireland, spore, Puerto hold license rights. Sold from Nevada. $7% of Us income goes to Puert Rico.  CSA with MS PR in 2005 Not risky. No know-how contributed.  Money for PR came from MS Got 1.6B^ Round Island. Build a product release lab there.  $6.3B reveenu, 1.9 goes to the U.S. Plus a 4.5B buy in payments  Total buy-in now $17B.  [ACM]

[Samuelson:83]† Paul A. Samuelson: Foundations of economic analysis. Cambridge; Harvard University Press, 1983.

[Sanchirico:12] Chris William Sanchirico: Optimal Tax Policy and Symmetries of Ignorance; Wharton School, 2012, SSRN-id1856123. What should be taxed? labor, capital,  High-level simulation.  Cocludes that labor-earnings only taxation, as proposed by [AtkinsonS:76]  is not proably optimal. What happens to generated IP? Very extensive foot notes.

[Sanders:81] Hyman Sanders and Treasury Staff: A review of the Accuracy of Treasury Revenue Forecasts, 1963-1978;  CBO, , Alice M. Rivlin , Feb.1981, <http://www.cbo.gov/ftpdocs/53xx/doc5347/doc08-Entire.pdfl>.

[Sanderson:13] Rachel Sanderson: “Fiat Industrial to move tax home to UK”; Financial Times; 21 May 2013. Italy’s tax is high nad most operationS, and CaseNewHolland, are in the UK, But is that all?

[SaniskiEa:12] Daniel Saniski et al.: GDP, United States; Data360, retrieved April 2012, <http://www.data360.org/dsg.aspx?Data_Set_Group_Id=230>.

[SanJuan:11] Eric A. San Juan: From Tax Collector to Fiscal Automaton: Demographic History of Federal Income Tax Administration, 1913-2011; Volume 2 of [Olson:11]‡. Excellent history. 1953 53,463 employess., population 163M 33B indid income tax, 69.9B total . 1954 tax expenditure – child care deduictibel for single parents. AMT 1969. (TRA 69). TRA 75 disbursement. TRA 76 Privacy law first 1976, after Watergate. 1985 pop. 102M, collect 742B individual 397B. 92,792 employees,  level staffing. IRS administering  social benefits programs, disbursing funds.

[SantosRodriguesPC:13] Santos-Rodrigues Helena, Guiomar  Pereira- Rodrigues, and Desire Cranfield: Human Capital and Financial Results: Case Study; IPVC, Portugal and University of Southampton, UK, 5th European Conference on Intelectual Capital, Bilbao, April 2013.

[Sargent:87] Thomas J. Sargent: Macroeconmic Theory;  Harvard Univ. Press, 1987.  have

[Sargent:05] John Sargent; Office of Technology Assessment, 2005. US IT employment 3.170M.Via ACM globalization report. <but OTA was closed in 1995>

[Sassen:12] Saskia Sassen: "Digital Formations of the Powerful and Powerless"; ICSE 2012.  who gave a fascinating keynote”, At Columbia University. On slideshare

[SAT:09] SAT: China Transfer Pricing Regulations; China State Administration of Taxation, Circular Guoshuifa 2009 no.2,  8 Jan. 2009; Obtainable from www.kpmg.com/cn/en/whatwedo/tax/global-transfer-pricing-services/pages/china-transfer-pricing-regulations.aspx.

[SaterianoB:11] Adam Sateriano and Peter Burrows: Apple’s Supply-Chain Secret: Hoard lasers; Bloomberg Businessweek, 7 Nov.2011, pp.35-37. High investment  contributes to Apple’s margin 40%. [ACM]

[Saunders:11] Laura Saunders: “Rich Are Targeted in IRS Audit Offensive”; Wall Street Journal, 4 April 2011.  The biggest jumps came at the top of the income ladder. About 18% of Americans earning at least $10 million were audited in fiscal 2010, up from 11% in fiscal 2009, according to the IRS. For those earning $500,000 to $1 million, the audit rate rose to 3.4% from 2.8%.The biggest jumps came at the top of the income ladder. About 18% of Americans earning at least $10 million were audited in fiscal 2010, up from 11% in fiscal 2009, according to the IRS. For those earning $500,000 to $1 million, the audit rate rose to 3.4% from 2.8%.

[Savodnik:13]‡ Peter Savodnik: “Gimme Shelter”; Blomberg Business Week, 21 Jan.2013, pp.66.67. Examples of some of 70 taxhavens sheltering $21xto $32T: Delaware, Cayman Islands, Belize, Jersey, Norway, Cyprus, Dubai..

[Saxton:99] Jim Saxton: Tax Expenditures: A Review and Analysis; Joint Economic Committee, United States Congress, Aug.1999. [xls/taxexpenditures]

[Schachter:09] Harvey Schachter: Adapting for success on foreign shores; The Global Mail, Nov.2009.

[Schaeffer:04]‡ Bernie Schaeffer: Dynamic Market Opportunities; PRNnewswire, 17 Dec.2004.   “2004 certainly seems to be the `Year of the merger’.. with over 9800 deals concluded so far. The combined total is $789M, a 43% surge over the 552B last year”. Attached to Johnston:05

[SchanfeinEa:10] M. Schanfein,   F. Gouveia, C. Crawford, C. Pickett, and J. Jay: The International Safeguards Technology Base: How is the Patient Doing? An Exploration of Effective Metrics; Idaho national labs (INL), doc. INMM 2010,  July 2010 .  A definition of technology base.

[Schapiro:09] Mary L. Schapiro: Address to Practising Law Institute's "SEC Speaks in 2009" Program; U.S. Securities and Exchange Commission, Ronald Reagan International Trade Center, Washington, D.C., Feb.6, 2009. The SEC's budget in 1994 was $260 million, less than one-third of what it is today ($906 million). U.S. mutual fund assets, which totaled $2 trillion in 1994, have grown to nearly $10 trillion today. = .01%

[Scheer:10] Robert Scheer:  The Great American Stickup: How Reagan Republicans and Clinton Democrats Enriched Wall Street While Mugging Main Street ; Nation Books, 2010.

[Scheier:11] Bruce Scheier: Do Corporations have a Right to Privacy?; Scheier on Security, 20 Jan.2011. <www.schneier.com/blog/archives/2011/01/do_corporations.html>

[SchilitP:10] Howard Mark Schilit and Jeremy Perler: How to Detect Accounting Gimmicks & Fraud in Financial Reports, 3rd ed.; McGraw-Hill, 2010.  Financial Shenanigans

[Schlosser:03] Eric Schlosser: Reefer Madness: Sex, Drugs, and Cheap Labor in the American Black Market; Houghton Mifflin Harcourt, 2003. The size of the underground economy,  drug illegal labor, and porn is over $1T.

[Schlunk:00] Herwig J. Schlunk: The Zen of Corporate Capital Structure Neutrality; Michigan Law Review, Vol.99 no.2, Nov.2000, pp.410-451.

[Schlunk:04] Herwig J. Schlunk: Double Taxation: The Unappreciated Ideal; Tax Notes, Vol.102 No.7, 16 Feb.2004.

[Schlunk:05] Herwig J. Schlunk: A Minimalist Approach to Corporate Income Taxation; NNew York University Law and Economics Working Papers. Paper 6, , 3 Feb.2005; Vanderbilt Univ. Law School,  Law and Economics, working paper 05-06, 3 Feb.2005.  tax internally created intangible income (organic). Double taxation is appropriate.

[Schlunk:06] Herwig J. Schlunk: A Minimalist Approach to Corporate Income Taxation;  SMU Law Review, Vol.59 no.2, Spring2006, , pp.785-834;  New York University Law and Economics Working Papers no.6, 3 Feb.2005; Vanderbilt Univ. Law School,  Law and Economics, working paper 05-06, 3 Feb.2005.  tax internally created intangible income (organic). Double taxation is appropriate.

[Schlunk:06R] Herwig J. Schlunk: Rationalizing Reorganizations and Other Corporate Acquisitions; Vanderbilt Univ. Law School, law and Economics, working paper 06-24, 1 Dec.2006.

[Schmidt:11] Anatoly B. Schmidt: Financial Markets and Trading: An Introduction to Market Microstructure and Trading Strategies; Wiley, 2011. On Kindle

[Schmidt:12] Robert Schmidt: Meet the Man Who Is Defending the 1%; Bloomberg Businessweek, 20 Feb.2012, p.32. Carried interest issue.

[Schmookler:62] Jacob Schmookler: "Economic Sources of Inventive Activity“; The Journal of Economic History, Cambridge University Press, vol.22 no.1, pp.1-20, March , 1962. [Schnepper:10]‡ Jeff A. Schnepper: How to pay Zero taxes; McGrawHill-NewsMax, 2011.

[SchoenK:12]‡ Wolfgang Schön and Konrad A Kai (eds): Fundamentals of International Transfer Pricing in Law and economics; Springer MPI studies in Tax Law and Public Finanace, Vol.1, 2012.

[Scholte:97] J. A. Scholte: Global capitalism and the state; International Affairs, Vol.73. no.V, pp.427-452.

[Schreiber:12]‡ Ulrich Schreiber: International Company Taxation, An Introduction to the Legal and Economic Principles; Springer, 2012.  All the formulas you’d want, little semantcs

[SchumanO:93] David Schuman and Dick W. Olufs III: Public Administration in the United States; Lexington, 1993,2nd Edition, D. C. Heath and Company. ..discuss several principles that can guide the choice of who should pay taxes. These principles range from benefits received from government services, ability to pay as measured by their income, to the concept of tax policies that change people's economic behavior (“sin” taxes). Corporations, as beneficiaries of public goods, are, therefore, required to pay for the services the government provides. P., 414-420).

[Schumpeter:12] Joseph Alois Schumpeter: The Theory of Economic Development, an inquiry into profits, capital, credit, interest, and the business cycle; 1912, translated from the German Theorie der wirtschaftlichen Entwickling, 1911,  by Redvers Opie; Harvard University, 1934; Oxford University Press, 1961; reprinted by Transaction Publishers, 1983. All goods have their origin in labor or nature. Obviously ignores intelectual output. Demand for new goods, profit, and value, ignoring the cost of production – non-routine profits. Effect of transport costs -- before containerization.

[Schuster:11] Steve Schuster: “Samuel Maruca: Strategic Case Selection Key Aspect of Transfer Pricing Practice; BNA Daily Tax Report, 29 July 2011. Report on  speech by Sam Marucca.

[SchuylerE:13] Michael Schuyler and Stephen Entin: The Economics of the Blank Slate: Estimating the Effects of Eliminating Major Tax Expenditures and Cutting Tax Rates; Tax Foundation Fiscal Fact No.378, 26 July 2013, http://taxfoundation.org/article/economics-blank-slate-estimating-effects-eliminating-major-taxexpenditures-and-cutting-tax-rates.

[Schwartz:13] Nelson D. Schwartz: ”Web of Tax Shelters Saved Apple Billions. Inquiry Finds”; The New York Times, 20 May 2013. $74B offshore. Ireland tax 1% on $22B income [ACM]

[Schwarcz:04] Steven L. Schwarcz: “Rethinking the Discourse Paradigm in a World of Complexity”;  Univ. of Illinois Law Review, Vol.2004, Duke University, 2004.  Enron

[Schweizer:13E] Peter Schweizer: Extortion: How Politicians Extract yopur Money, Buy Votes, and Line Their own Pockets Racket;  Houghton Mifflin Harcourt, Oct.2013.   A valid diatribe, accuses Obama as well.

[Schweizer:13P] Peter Schweizer: “Politician’s Extortion Racket”; New York Times, 21 Oct.2013.  Pointer provided by Jake Feldman.  Comapaipaign contributions fror corporate tax benefits. Milker bills and double milker bills [ACM]

[Schwinn:98] E. Schwinn: “No Easy Solutions seen for Problems Arising from the Use of Secret Comparables”; Tax Management Transfer Pricing Report no.6, 22 April 1998, p.907-911.

[Scott:11] Robert E. Scott: Growing U.S. trade deficit with China cost 2.8 million jobs between 2001 and 2010; Economic Policy Institute, 20 Sep.2011.

[Scott:13] Robert E. Scott: Trading Away the Muafacturing Advantage: China trade drives down U.S. wages and benefits and eliminates good jobs for U.S. workers; Economic Policy Institute, 30 Sep.2013.   Detailed data by worker sector. Ignores US IP contribution in Chines exports.

[SEC:03] U.S. Securities and Exchange Commission: Strengthening the Commission's Requirements Regarding Auditor Independence; Supporting USC Title 15, Chapter 2 , and regulations as Title II of SOX, Title 17 CFR PARTS §210, §240, §249 and §274, final rule, 27 March 2003, <http://www.sec.gov/rules/final/33-8183.htm>

[SEC:10B]‡ U.S. Securities and Exchange Commission: Spotlight on Stock Options Backdating; <http://www.sec.gov/spotlight/optionsbackdating.htm , updated 16 July 2010.

[SEC:10C]‡ U.S. Securities and Exchange Commission: Corporate Reports, How to Get; <http://www.sec.gov/answers/companyinfo.htm, updated 23 July 2010.

[SEC:11]‡ U.S. Securities and Exchange Commission: Financial Reporting Manual; U.S. Securities and Exchange Commission, Division of Corporate Finance, 1 July 2011, Reference 17 CFR part 211.

[SeshasaiG:06] Satwik. Seshasai and Amar  Gupta: The 24-Hour Knowledge Factory Paradigm; MIT working paper ESD-WP-2006-16,.

[SeshasaiG:09] Satwik Seshasai and Amar  Gupta: ”The 24-hour Knowledge Factory”; ACM Transactions on Internet Technology, Aug.2009.

[Seymour:12] Jim Seymour et al.:4G Mobile Broadband Evolution:3GPP release 10 and Beyond, HSPA+_, SAE/LTE and LTE-Advanced; Jan.2012 update, 210pp.4gamericas.org/

[SGO:98] Senior German Tax Officials:  Transfer Pricing: German Positions Shifting on Profit Split And Comparable Profit Methods; International Tax review, 1 Oct 1998.  Senior German tax officials responsible for Germany's international tax policies have consistently stated in public that comparable profit methods and transactional net margin methods will not be accepted by the German tax authorities, and that profit splits are only acceptable in rare instances as a method of last resort. They have also frequently expressed their opposition to US-style economic analysis and voiced serious reservations concerning Advance Pricing Agreements (APAs). The rapid globalization of the world's economies and the trans-nationalization of most major..

[Shakespeare:1597] William Shakespeare: Romeo and Juliet; first quarto edition, 1597.

 

[Shah:09] Anup Shah: Tax havens, undermining democracy; Global issues, 12 July 2009.

[ShahS:11] Vishal Shah and Smit Sheth: Getting a handle on the Mauritius Tax Treaty; Reuters, 11 July 2011

[ShaneB:11] Scott Shane and Penn Bullock: “Group in U.S. Saw Qaddafi as Big Payday; The New York Times, 18 Nov.2011. It takes $10M to get anything done in Washington.

[Shapiro:08] Glen Shapiro: US Treasury Praises IoM For Role In Fight Against Financial Crime; Law and Tax News, 18 June 2008. William F. Baity - Deputy Director of FinCen, the Financial Crimes Enforcement Network says Isle of Man cooperates.

[Sharman:06] Jason C. Sharman: Havens in a Storm: The Struggle for Global Tax Regulation; Cornell Univ. Press, 2006.

[Sharpe:85] William F. Sharpe: Investments; Prentice-Hall, 1985. Capital asset Pricing Model (CAPM). Expected Rate of Return on Equity Capital  RREC =  RiskFreeRate + beta * (BroadStockPortfolioReturn - RiskFreeRate).  In 2000 the RiskFreeRate based on U.S.Treasury Bonds was 6.13%. The BroadStockPortfolioReturn in 2000 was 11.1%, Beta for SW was 1.31, making RREC= 12.68. Per PWC a small company premium, to be added for startups is 4.4% giving 17%.  Without the small-business correction the beta would be 2.174 versus the broad portfolio, less for better matching portfolio.

[Shaviro:11] Daniel Shaviro: "The Rising Tax-Electivity of U.S. Corporate Residence";  Tax law Review, Vol.64 no.3 , Spring 2011,p.333; NYU Law and Economics Research Paper No.10-45, 2010, 66 pp., <www.law.nyu.edu/ecm_dlv1/groups/public/@nyu_law_website__alumni/documents/documents/ecm_pro_066815.pdf>.

[Shaw:06] Helen Shaw: “Must Reading for IRS agents”; CFO magazine, 31 May.2006. New FASB SEC rule gives more information to IRS `More likely than not’ rule

[Shaw:06C] Helen Shaw: “Software Capitalization Clouds Comparisons”; CFO.com, 26 May 2006. “Although many companies expense their software development costs, according to a new study, differences in accounting approaches can give ''the impression that those that are capitalizing are doing better financially.'' Cites [Mulford:06] .

[Shaw:06E] Helen Shaw: “Execs: Broken Tax System hurts Business”; CFO magazine, 21 Sep.2006. Quotes Rossotti at Senate hearing.. 2.9 changes per working day. Kimberly-Clark’s 2005 tax retrun was 3,300 pages. Nom specific detail, clean  slate wanted. .

[Shaw:06N] Helen Shaw: “New Transfer pricing Regs a Catch-22”; CFO magazine, 14 Aug.2006. New: Contingent Servoice Agreements,.for R&D.  Requires arm’s-length. 

[Shay:07] Stephen E. Shay (Partner, Ropes & Gray): Hearing on Banking Secrecy Practices and Wealthy American Taxpayers;  Subcomm. on Select Revenue Measures of the H. Comm. on Ways and Means, 111th Cong. 3–4 , 2009. Discussing the various tax gap estimates. 2001 measure did not include offshore [Shulman:08]

[Shay:11] Stephen E.  Shay: Jobs, Deficit Reduction Revenues and Fundamental Tax Reform; Tax Notes Vol.133 no.2, 10 Oct.2011, pp.213-216. Advocates a mixed policy. Politically wise to be against taxation..  many tax breaks not labeled as tax expenditures. No specific recommnedations.

[Shay:12] Stephen E.  Shay: Testimony to Congress;  Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012. Harvard Law School, Retained income 8% of corporate income is deferred. Data on Ireland MS consol 69.9B 17,5% tax 90,000 emplu, offshore 55.5% earnings $15B  – 4% tax, 1900 employees. $8M/employess vs 312 for Ms employees overall. Not consistent with common sense understanding. Offshore is a firewall only.  2009 guidance to subsidiary – should be independent subsidiaries, seems to be ignored. Staes effective US rate is 27%. Multiple layers of valuation issues. Only successful IP gets transferred. Accounting does ot match tax and intangible value. Anti-abuse rules (956) arr drafted to narrowly, and their intent can be easily subverted. “Prior to my current position, I was the Deputy Assistant Secretary for International Tax Affairs at the Department of the Treasury. Before my most recent government service, I was a tax partner at Ropes & Gray LLP for 22 years specializing in U.S. international income taxation before retiring to serve in government in 2009. I have provided a copy of my biography to the Subcommittee. I occasionally consult for Ropes & Gray LLP on mutually agreed projects. 3 I first served in the U.S. Treasury Department’s Office of Tax Policy from 1982 to 1987. I was actively involved in the development through 1984 of the Reagan Administration’s international tax reform proposals and the legislative consideration of the proposals through signing of the legislation on October 22, 1986. The process took almost three years in total”.

[Shaxson:11] Nicholas Shaxson:  Treasure Islands, Tax Havens and the Men Who Stole the World; The Bodley Head, London, 2011. Offshore sites and tax havens, including the US to hide and profit from corruption. Focus on personalities. Africa. Less well referenced than it appears. <diatribe> also “the tax haven in the heart of Britain; New Statesman, 11 Feb.2011.AIG in the City p.248. Lehman’s repo as well p.249.. [xls/GNP&GDP

[Sheppard:04] Hale E. Sheppard: “Reduced Tax Rates on Foreign Dividends Under JGTRRA: Ambiguities and Opportunities”; J. Int’l Tax’n, July 2004, at 14, 16-17.

[Sheppard:12O] Lee A. Sheppard: “Megacoorps Are Not Overtaxed”; Forbes, 17 Apr.2012. Arghues nersus [Helman;12] of Forbes , 16 Apr.2012a, who wrote that  LIFO and Oil examptions should remain.  Tax Analysts.

[Sheppard:12R] Lee A. Sheppard: “Mitt Romney Tax Clarifications”; Forbes, 11 Sep.2012. Refers to 13Aug.2012 report : Your Mitt Romney Tax issues Cheast Sheet’; Tax Analysts.

[SheppardS:08] Lee A. Sheppard and Martin A. Sullivan: “Repatriation Aid for the Financial Crisis?”; Tax Notes, 5 Jan.2008. profit multinationals keep offshore with the intention of maximizing tax advantages; between 2003 and 2007, the annual increase in this measure doubled, from $60 billion to $122 billion.

[SheppardS:09] Lee A. Sheppard and Martin A. Sullivan: “Multinationals Accumulate to Repatriate”; Tax Notes, 19 Jan.2009. ..[ACM].

[Sherer:65] application to issue lag 3.5 years. For patents

[Shierholz:11] Heidi Shierholz: No jobs for more than three out of four unemployed workers; EPI News , Jan.11, 2011.

[ShimSD:10] Jae K. Shim, Joel G. Siegel, and Nick Dauber: 2009-2010, Corporate Controller's Handbook of Financial Management; CCH-Wolters, 2010. Have

[Shiner:12] Keegan Shiner: The Corporate Tax Evasion Task Force; Community Tax Relief, 21 March 2012.

[Shropshire:09] Philip Shropshire: A Combination of Legislative Actions and Increased IRS Capability and Capacity are Required to Reduce the Multi-Billion U.S. International Tax Gap; Treasury Inspector General for Tax Administration (TIGTA), 2009-IE-R001, 27 Jan.2009.  Evasion, IRS needs more resourves. Losses due to tax havens are $30B to $70B.   [xls/GNP&GDP] http://www.treas.gov/tigta/iereports/2009reports/2009IER001fr.html.

[Shulman:08] Douglas H. Shulman:  Written Testimony of Douglas Shulman, Commissioner of Internal Revenue, before the Senate Committee on Homeland Security and Governmental Affairs’ Permanent Subcommittee on Investigations Hearing on  Tax Haven Financial Institutions: Their Formation and Administration of Offshore Entities and Accounts for Use by U.S. Clients , July 17, 2008. Individuals, Complexity. Intermediaries insecrecy jusrisdictions. Switching jusrisdictions. Aggressive tax palnning by multinationals. QIs , tax treaties, but still bank secrecy laws and lack of information of beneficial owners. Complex transaction not fully understood. More time needed. Subpart F. Imbalance of domestiv corporations.

[Shulman:09]‡ Douglas H. Shulman:  Prepared remarks of Commissioner Douglas Shulman before the 22nd Annual George Washington Univeristy International Tax conference, IR-2006-116, 10 Dec 2009.  Progress in a muklti-year international compliance strategy.  Focus on tyransfer pricing, hybrid structures, and withholding taxes. Transfer pricing needs more people. Industry groups, including global wealth..

 [Shulman:10C]‡ Douglas H. Shulman: Prepared Remarks of Commissioner of Internal Revenue to New York State Bar Association Taxation Section Annual Meeting in New York City; IRS, Jan. 26, 2010, <http://www.irs.gov/newsroom/article/0,,id=218705,00.html>.  Voluntary disclosurte – amnesty Transfer pricing handling needs change. Need more experts. Reach out to corporate board directors. Transparency, Uncertain tax positions

[Shulman:10O] Douglas H. Shulman: Prepared Remarks of Commissioner of Internal Revenue before the OECD/BIAC; 8 June 2010, Washington, D.C., www.oecd.org/document/16/0,3746,en_2649_33749_45425296_1_1_1_1,00.html.

                FATCA provides IRS with the tools we need to crack down on Americans hiding assets overseas. First, it increases information reporting by U.S. taxpayers holding financial assets outside the United States and imposes stiff penalties for failure to comply. It expands due diligence standards, so that we have a better line of sight to U.S. beneficial owners of accounts.  It also ramps up the stakes for foreign financial institutions that will have to agree to disclose U.S. investors to the IRS or feel the pain of a substantial new withholding tax on U.S. income and gains. The mere enactment of FATCA should prompt preparers and advisors to expand their due diligence regarding offshore account issues, including, but not limited to income tax reporting. Overall, FATCA makes the world a much riskier place for US taxpayers still trying to hide their money anywhere around the world.   

[Shulman:10R] Douglas H. Shulman: IRS Realigns and Renames Large Business Division, Enhances Focus on International Tax Administration; IRS IR-2010-08, 4 Aug.2010 . Shulman  LB&! LB&I will add LMSB’s 875 employees to the existing international staff of 600. Among the responsibilities of the new entity are: identifying and addressing emerging compliance issues; decreasing instances of tax evasion through foreign holdings; increasing IRS specialization in international issues; overseeing implementation of the Foreign Accounting Tax Compliance Act (FATCA); and revising tax treaties and tax information exchange agreements., LB&I will serve the same segment of U.S. taxpayers, which include corporations, subchapter S corporations and partnerships with assets greater than $10 million and certain high-wealth individuals.

[SimanjuntakT:11] Destrina Grace Simanjuntak and Raymond R. Tjandrawinata,:” Impact of Profitability, R&D Intensity, and Cash Flow on R&D Expenditure in Pharmaceutical Companies”;  (April 29, 2011). Available at SSRN: http://ssrn.com/abstract=1824267 or http://dx.doi.org/10.2139/ssrn.1824267

{SimenskyB:94] Melvin Simensky and Lanning G. Bryer: The New Role of Intellectual Property in Commercial Transactions; John Wiley & Sons, 1994.

[Simmons:38]‡ Henry Simmons . Classic work on individual income tax.

[Simms:11] James Simms: “Japan Needs to Muffle That Hollow Sound”, Wall Street Journal, 9 Dec 2011. Hollowing out: Japan offshores 33% of its manufacturing, expected to rise to 39% by FY2015.

[Simpson:02]‡ Glenn R. Simpson: "Enjoy, A New Twist in Tax Avoidance: Firms Send Best Ideas Abroad"; Wall Street Journal, 24 June 2002.  Front Page <IRS/Guidance/WSJ-International Transfer Pricing>

[Simpson:02a] Glenn R. Simpson: "Glaxo in Major Battle With IRS Over Taxes on Years of U.S. Sales"; Wall Street Journal, 2114 June 2002, Page A1. Cited by Durst, magnitude and tedium of trials. $5B in taxes and interest are involved Glaxo.

[Simpson:05]‡ Glenn R. Simpson: "Irish Subsidiary Lets Microsoft Slash Taxes in U.S. and Europe"; The Wall Street Journal, 7 Nov.2005, p. A1. < References for Guidance /Simpson05>.[ACM].

[Singhvi:10] : Aashish Singhvi: Global Semiconductor Alliance Chain Practices Report; Global Semiconductor Alliance (GSA), 2010.

[Sinclair:35] Upton Sinclair:  I, Candidate for Governor: And How I Got Licked ; 1935; University of California Press, 1994. ISBN 0-520-08198-6, p. 109: “It is difficult to get a man to understand something, when his salary depends upon his not understanding it” (applies to IP valuation) quoted by Gillian Tett in [Byrnes:12]

[SlavinK:06]‡ Nathan S. Slavin and Abu Ryan Khan:In-Process R&D in Business Acquisitions
More Disclosure Needed for Transparency and Comparability”; The CPA Journal, August, 2006. Changes in handling of IPR&D handling are due. Watch FASB. SFAS 141 and 142. 28% discount rate used. Comment on Levitt (SEC) 1998 talk.

<http://www.econlib.org/library/Enc1/ProgressiveTaxes.html>The statutory tax rates misrepresent true progressivity for three reasons 1. Taxbase  2. Salaries to compensate, burden. 3. income taxes are only 25% share

1994 and 1934” ; National Tax Journal, March 1995, Vol.85 no.2, pp.121-147; also appears in [Slemrod:99] .  <check>

Tax Journal, 1998, vol.51, pp.485-491.

[SlemrodS:93] [xls/irs]‡

SlemrodY:02]‡ Joel Slemrod and Shlomo Yitzhaki: “Tax Avoidance, Evasion, and Administration”; Chapter 22 in A. Auerbach and M. Feldstein (eds.), Handbook of Public Economics, Vol.3, Elsevier Science B.V.2002. Model-based analysis. Considers developing countries. IRS costs 0.6% of revenue. Risk of being challenged (Chap.8)

[Joel Slemrod, and John D. Wilson: “Tax Competition with Parasitic Tax Havens”; Journal of Public Economics, Vol.93 no.11–12, 2009, pp.1261–70.  Draft 2006.

[Small:03] Garrick Small: The Dimensions of Human Action and Property; Pacific Rim Property Research Journal Vol.9 No.3 Dec.2003; also at www.rics-foundation.org/publish/download.aspx?did=3125 .

[Smil:00. ] Vaclav Smil: Feeding the World: A Challenge for the Twenty-First Century ; MIT Press, 2000.

[Smil:04] Vaclav Smil: Fritz Haber, Carl Bosch, and the Transformation of World Food Production; MIT Press, 2004.  ISBN 0262693135. Focus on fertilizer.

[Smith:1759] Adam Smith: The Theory of Moral Sentiments; Uplifting Publications, Amazon Kindle edition, 2010.  On Kindle. Deals with “sympathy”, “propriety”, “happiness”, “compassion”, “To what purpose is all the toil and bustle of this world? What is the end of avarice and ambition, the pursuit of wealth, of power, and preeminence”

[Smith:1776] Adam Smith: The Wealth of Nations; Amazon Kindle edition,  2009.  On Kindle “The directors of such [joint-stock] companies, ... being the managers of other people’s money that their own, it cannot well be expected that they should watch over it with the same anxious vigilance with which the partners in a private copartnery frequently watch over their own”

[Smith:62] Dan Throop Smith:  Depreciation, Obsolescence, and Depletion; Harvard University, 1962.

[Smith:97] Gordon V. Smith: Trademark Valuations, 3rd; Wiley 1997. Book is also referred as "Valuation' in Amazon. In Great Britain, since 1981 `Companies Act', trademark values can be placed on the books. But the U.K. Accounting Standards Committee (ASC) disagreed subsequently, but with amortization they can appear. Internally generated trademarks are only to be put on the books if they have an ascertainable value [SmithP:00, p 92] .

[Smith:08] Vernon L. Smith:  Rationality in Economics: Constructivist and Ecological Forms; Cambridge Univeristy Press, 2008.    This guide is about centrist economics but you can easily be a libertarian. The Nobel Prize winning economist has created and absorbed all of these modern advances in economics and makes the case for markets in a way that the Friedrich Hayek would love. Not very relevant as I glanced through it <gio>.

[Smith:11] Judge William E. Smith: Uniloc v. Microsoft; United States District Court for the District of Rhode Island in Case No.03-CV-0440, 4 Jan.2011. Royalty 25% rule-of-thumb invalidated.

[SmithEa:12] Patrick Smith, Jason Johns, David Wong, Mary Lee, Chris Bard, and Hoon Lee: The Research Credit and Deduction for Passthrough Entities; The Tax Adviser, AICPA, 1 May 2012.

[SmithP:94] Gordon Smith and Russell Parr; Valuation of Intellectual Property and Intellectual assets; Wiley, 1994, 1989. <at Joaquin

[SmithP:00] Gordon Smith and Russell Parr; Valuation of Intellectual Property and Intangible Assets; 3rd edition; Wiley 2000. Has a 2004 cumulative supplement ISBN-13: 978-0471464693

[SmithP:05]† Gordon Smith and Russell Parr: Intellectual Property, 4th edition; Wiley 2005. Shirley has it, I have it, and the 2008 supplement. See [Carson:08] . On page 35: "A new term "Intellectual Capital" has entered the business lexicon...., “... what walks out of door at the end of the day. ".. knowledge that can be converted to value",  and finally  "We believe that intellectual capital is not a new category of business assets but rather a different way of classifying business assets in order to focus on their management. Intellectual capital is said to be a combination of human capital, intellectual assets, and intellectual property”;; software life 10 to15 years and likely increasing.,

[SmithUA:88] Dudley B. Smith, David S. Urey, and Cruzan Alexander ): The Basics of Licensing, including International Negotiating Thesaurus; Licensing Executives Society (LES), Norwalk CN, 1988.

[SmithV:97] Smith New Court Ltd v Scrimgeour Vickers (Asset Management) Ltd [1997] AC 254, Lord Steyn said East ‘shows that an award based on the hypothetical profitable business in which the plaintiff would have engaged but for deceit is permissible: it is classic consequential loss.’ Ref is Maurer fraudulently told East he would not run a competing hair salon, so East bought the salon from Maurer. Maurer started run a competing hair salon. East lost business. East then sued Maurer for deceit. Court of Appeal Citations [1991] 1 WLR 461

[SofkaS:04] Wolfgang Sofka and Tobias Schmidt:: I Like the Way You Move: An Empirical Investigation into the Mechanisms Behind First Mover and Follower Strategies; ZEW - Centre for European Economic Research Discussion Paper No.04-087, 2004; SSRN library 167330. Recommended by Panagiotis G. Ipeirotis <panos@stern.nyu.edu>. ,   we find that firms that choose a first mover strategy operate in industries > with intensive knowledge exchange, additionally leveraging this advantage > through excellent absorptive capacities.  [...] On the follower side we identify companies that operate in industries with a > lack of external knowledge spillovers to benefit from...they do not so much > rely on external information sources as on internal operational excellence > and efficiency. This allows them to compete on lower costs once an > adventurous first mover has sufficiently reduced uncertainty in the > industry.."

[SolomonS:09] Charlene Solomon and Michael S. Schell:Managing Across Cultures: The Seven Keys to Doing Business with a Global Mindset;  McGrwa-Hill, 2009.  Abstracted by Gary [Stern:10] . Focus on Culture. Much on exopatriates.

[SolutionMatrix:07] Ltd, Boston, MA  2007. <http://www.solutionmatrix.com. “Economic Life: The period of actual usefulness of an asset. Economic life refers to the period beyond which it is cheaper to replace or scrap an asset than to continue maintaining it. Not to be confused with depreciable life“;

[Somander:11] Tanya Somander: “The Billions Corporations Avoided Paying in Taxes Would have Created Over 1000,0000  Jobs in Education”; Nation of Change, 19 Nov 2011. Cor­po­ra­tions kept $222.7 bil­lion in fed­eral rev­enue from 2008 to 2010.

[Sougiannis:94] Theodore Sougiannis: “The Accounting Based Valuation of Corporate R&D”; The Accounting Review, Vol.69 No.1, Jan.1994, pp.44-68 at 65. File GbG/refs/Sougiannis.pdfl>. On the average a $1 increase in R&D spending leads to a $2 increase in profit over a seven year period and a $5 Market value increase. Some is due to shareholders seeing and valuing IP R&E credits are considered.

[Sowell:11] Thomas Sowell:  Basic Economics: A Common Sense Guide to the Economy, 4th Edition; Basic Books, 2011

[SpitzerWW:06] Cindy Spitzer, Bob Wiedemer, David Wiedemer: America's Bubble Economy, Profit when it Pops; Wiley, 2006. Buy Gold <diatribe>

[Spolsky:02]† Joel Spolsky: The Economics of Open Source; 12 June 2002, <http:www.joelonsoftware.com/articles/StrategyLetterV.html>, reprinted in [Spolsky:04]†

[Spolsky:04] Joel Spolsky: Joel on Software; Apress, 2004.

[SpringerEa:11] Pamela Springer et al.: Manta, Where small business grows; retrieved 2011. <http://www.manta.com/coms2/page_about_manta>. data site;

[Sproch:12] Jim Sproch: Taxation of the High Tech Industry; class report, Stanford CS 207, Dec.2012.

[SSA:11] SSA: Social Security History; <http://www.ssa.gov/history/briefhistory3.html>, and <http://www.ssa.gov/history/BudgetTreatment.html>, retrieved Oct 2011.

[SSN:11] Social Security Online: Wage Statistics for 2010; 30 Oct 2011, compensation  intervals with counts, <http://www.ssa.gov/cgi-bin/netcomp.cgi?year=2010.

[Stack:12] Kevin M. Stack  Interpreting Regulations; Michigan Law Review, 2012, 111 Mich. L. Rev. 355.

[Staff:12] Staff at PanamaLow.org: Nevis LLC and Nevis Bank account; http://www.panamalaw.org/nevis_llc_and_nevis_bank_account.html, retrieved 30 April 2012 

[Stahl:11] Leslie Stahl: A look at the world's new corporate tax havens; CBS News, 60 minutes, 25 March 2011; The new tax havens; CBSNewsOmline. 14 Aug.2011      http://www.youtube.com/watch?v=MxgezC4KhXQ.  Chambers: Cisco has 30B. 1.3T. "We can't write a law their lawyers can't get around. That's the whole problem here”; [Congressman] Doggett explained. "You're in Congress. Why did Congress write these laws that allowed this to happen?" Stahl asked.  "There's been a lot of arm twisting, a lot of effective lobbying here, and some really smart tax lawyers figuring out how to game the system with one shenanigan after the other”; the congressman replied. "But are they shenanigans or is it the law?" Stahl asked. "I think it was a shenanigan when some of these companies felt so strongly about America that they renounced their American citizenship and began saluting a foreign flag. They exploited a provision in our tax laws and moved offshore”; Doggett said. Read more: <http://www.cbsnews.com/stories/2011/03/25/60minutes/main20046867.shtml>#ixzz1HumZMSG8> [xls/taxrates]

[Standard & Poors:09] sources for corporate data: Standard & Poors and Moody's databases to ascertain companies with same SIC code, see also SEC filings and 10-K exhibits for companies in same SIC code; retrieved 2009.

[Stapleton:12] Michael Stapleton: Why Ireland? Investing and Setting up a Business in Ireland; IDA Ireland, Sep.2012. Replaces [Infront:11]‡

[Statec:10] Statec: Portrait économique et social du Luxembourg; Government of Luxembourg, Statistics Department, Nov.2010, <http://www.statistiques.public.lu/>

[Steele:10] Jacien Steele: CFO Insights:Taxing board discussions? A framework for action; Deloitte Development LLC, 2010.

[Stein:74] Herbert Stein, chairman of the Council of Economic Advisors, Nixon administration] , 1974. quoted by Ben Wattenberg, House Ways&Means committee, Social Security Hearings, 21 Sept 2000. << UIUC quote of the day, 13 Oct 2004>> An unsustainable trend cannot be sustained. If something is unsustainable, it tends to stop.

[Stein:12] Jerome L. Stein: Stochastic Opmal Control and the U.S. Financial Debt Crisis; Springer 2012.A contribution for the Financial Crisis Inquiry Commission, applicable to fincial products with tranches of different risks..The forst theory of Welfare Economics: Competetive Equilibrium is [automatically] a Pareto Optimum.

[Stengel:72]† Casey Stengel 1891-1972]†: "Never make predictions, especially about the future"   Nothing is harder to predict than the Future.  Authorship not verified, also attributed to Mark Twain, Yogi Berra (The future ain't what it used to be. ),    

[Stern:10] Gary M. Stern: Taking The Bite Out Of Moving Overseas U.S. players span culture gaps in foreign markets; Investor’s Business Daily, Jan.11, 2010. [2]

[Stern:11] Andy Stern: "China 's Superior Economic Model"; Wall Street Journal, 1 Dec.2011. At Columbia Un. Rickman center. Quoted Robert Engle"while China is making 5-year plans for the next generation, Americans are planning only for the next election". Agricultural revolution took 3000 years, the industrial revolution 300 years and this technology-led global revolution will only take 30-odd years. Cites [Grove:10] .

[Stetar:03] Bill Stetar: Can We Really Measure Training ROI?; slides, DoE training Symposium, Univ. of Tennessee.  IP investment.

[Steuer:86] R.E. Steuer: Multiple Criteria Optimization: Theory, Computattion, and Application; Wiley, 1986. Pareto Optimality.

[Stewart:98] Thomas A. Stewart: Intellectual Capital: the Wealth of Organizations; Currency, 1998.

[Stewart:11] David Stewart: “IRS to Take a ‘Fresh Look’ at Cost Sharing Case Inventory, Transfer Pricing Director Says”; Tax Notes, 28 July 28, 2011. Notes from 27 June 2011 speech by Sam Marucca. CIP has to be revisted because of Veritas case..

[Stewart:12] James B. Stewart: “Tax me if you Can”; New Yorker Magazine, 19 March 2012, pp.46-53. Residency and New York City tax.

[Stewart:12D] David Stewart: Cost Sharing Regs Bar Retroactive Adjustments to RAB shares, Officials Say; Tax Notes Today, 14 March 2010.  Joseph L. Tobin, senior counsel, branch 6, IRS Office of Associate Chief Counsel (International), explained that the new language added to reg. section 482.7(e)(1) on RAB makes it clear that taxpayers may not use information acquired later to make a retroactive change, but that the IRS may still make retroactive adjustments.

[Stiglitz:06] Joseph Stiglitz: Making Globalization Work; Norton 2006. Ex World bank, Nobel laureate, now at Columbia Univ. No mention of taxhavens in index. Have.

[Stiglitz:10] Joseph Stiglitz: Freefall, paperback edition; Norton 2010. 2007-2009 recession.  have

[Stiglitz:12] Joseph Stiglitz: The Price of Inequality: how todays Divided Society Endangers Our Future; Norton 2012. Ex World bank, Nobel laureate, now at Columbia Univ. elaboration of his 2011 Vanity Fair article "Of the 1%, for the 1%, by the 1%." have

[Stobbs:00]† Gregory Stobbs: Software Patents, 2nd ed.; Aspen publishers, 2000.

[StolowyJ:01] Hervé Stolowy and Anne Jeny-Cazavan: “International accounting disharmony: the case of intangibles”; Accounting, Auditing & Accountability Journal, MCB UP Ltd., 2001, Vol.14 No.4, pp.477–497.

{Stone:11} pre IPO valuation by early shareholder sales. Replaced by [Protalinski:12]‡

[Stossel:12] John Stossel: No, They Can't, Why Government Fails-But Individuals Succeed; Threshold Editions, Simon and Schuster Digital Sales Inc, 2012.

slim and elegant polemic, explains the idea's two problems: It's worked out horribly, and as a matter of law, it's not true.[Eisinger:12] . The biggest ill has been to align top executives pay with performance, usually measured by the stock price. This has proven to be "a disaster She advocates what campaigners have called the "Robin Hood tax" — a transaction charge on securities trades. A small tax would curtail zero-sum, socially useless trading and might insulate corporations

[Studt:07] Tim Studt: “R&D Outsourcing Becomes More Strategic”; R&D magazine, June 2007, pp.26-29; www.rdmag.com; guidance/references. Survey data on quantity, who, type, why not (58.4% IP), why, where, motivation.  Globalization.

[Styron:07] W. Joey Styron: “Transfer Pricing and Tax Planning”; CPA journal, Vol.77 no.11, 2007 pp.40-45. DISCs and FSCs, PAD, Domestic Production Activities Deduction. Use of CFCs. Restates Regs., Coparabilty is they key. “the taxpayer can effectively plan transfer prices to reduce taxes for the dontrooled group as a whole”.

[Sullivan:04] Martin A. Sullivan: “Data Show Dramatic Shift of Profits to Tax Havens”; Tax Analysts, 2004. Repatriation questions. ..[ACM].

[Sullivan:06] Martin A. Sullivan: “Drug Firms Move Profits to Save Billions”; Tax Notes, TaxAnalysts, 7 Aug.2006. Income Transfer offshore after Puerto Rico phase-out. ..[ACM].

[Sullivan:09] Martin A. Sullivan: "Economic Analysis: So 1980s: The Return of Nickel-and-Dime Tax Policy"; Tax Notes, 151-6, 6 Aug.2009. Ireland is a semi taxhaven. Profits by U.S, companies in Ireland doubled from 1999 to 2002 from $13.4B to $26.8B.

[Sullivan:10M] Martin A. Sullivan: Multinationals and Jobs ; Tax Notes, 8 Feb.2010.  From 1999 to 2007, U.S. multinationals eliminated 1 million jobs at home while adding 2.5 million jobs abroad. Cited by [Pelosi:10]‡ ..[ACM].

[Sullivan:10P]‡ Martin A. Sullivan: “Pharmaceutical Companies Keep Profits Abroad”; Tax Notes,  Mar.2010.  Quoted in Bloomberg Business Week, 29 December 2010. ..[ACM].

[Sullivan:10R]‡ Martin A. Sullivan: “Repatriation Holiday Would Destroy American Jobs”; Tax Notes, 15 Nov.2010.

[Sullivan:11] Martin A. Sullivan: Corporate Tax Reform: Taxing Profits in the 21st Century; Apress, 2011. On Kindle.  Tax expenditures quantified In general $10B reduced = 1% lower corp. tax for all. Caut the rate . changing 35% to 25% would cost $100B/year based on yield of !0%. don’t target specific industries. Problems associated with  stopping corporate taxation [760] Changing would require an “epidemic od Rationality” [906] .  Personhood [856] Debt vs shareholders, multinational have more opportunity to shift taxes out of the country. Incentives do more for low margin tangibles –based industry than for high tech [1066] . [xls/taxexpenditures] ..[ACM].

..[ACM].

[Sullivan:11K] Martin A. Sullivan: `Stateless Income’ is the Key to Tax Reform;  Tax.com, 27 Jun.2011.  Quotes Kleinbard. Versions of terriroriality. Irish fix is easily avoided by moving to BCDs  [ACM].

[Sullivan:11L] Martin A. Sullivan: What the Debt Limit Debacle Teaches Us About Tax Reform; Tax.com 18 Jul.2011. On Lopholes – tax expenditures: graduated corporate income tax, carried interest, limit itemized deduction, tax haven, tax large passthrough , corp.cradt depreciation, ethanol tax credit domestic production   Donmestic production credit.

[Sullivan:13] Martin A. Sullivan: Tax Policy in a Knowledge-based Economy; Tax.com 21 Oct.2013. ..[ACM].

[SullivanZS:09] William F. Sullivan, Thomas A. Zaccaro, and Adam D. Schneir: The SEC’s View of Auditor Independence; Bloomberg Law Reports -- Risk and Compliance, Vol.2 No.1, 2009. (Paul, Hastings, Janofsky, & Walker LLP).

Sultanoğlu:98] Sencer Sultanoğlu and Ümit Karakaş: Cost Estimation Models.    Hacettepe Üniversitesi, Oct.1998. <http://yunus.hacettepe.edu.tr/~sencer/cocomo.html> .

[Summers:87-90]‡ Lawrence H. Summers (ed): NBER Book Series Tax Policy and the Economy; NBER, Vols.1-24, 1987-1990.

[Summers:88] Lawrence H. Summers, ed., Tax Policy and the Economy 2; MIT Press, 1988, p.120. Contains Roger H. Gordon and Joel Slemrod: “Do We Collect Any Revenue from Taxing Capital Income?"

[Summers:08] Lawrence  Summers: “A Strategy to Promote Healthy Globalization”; Financial Times, 4 May 2008. Defines capital to include Intellectual capital. Relation to labor, glkobal and local. Race to the bottom.

[Summers:13] Nick Summers: “The Einhorn effect”: BBW, 25 Mar. 2013. Apply offshore holdings and a proposed shareholder payout a scheme.

[SuringaM:01] Dirk J.J. Suringa and Jeffrey Moeller: Foreign Personal Holding Companies; Tax Management Inc., 2001.

[Surowiecki:04] James Surowiecki: The Wisdom of Crowds; Doubleday, First Anchor Books, Random House, 2004.

[Surowiecki:09] James Surowiecki: The Debt Economy; The New

[Surowiecki:11] James Surowiecki: Innovative Consumption; New Yorker Magazne, 16 may 2011, p,42. Cropbox, PC, Consumer willingness to take risk. [Box]

Stanley S. Surrey and Stanley S. Surrey (Author)

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 Paul R. McDaniel: Pathways to Tax Reform: The Concept of Tax Expenditures;   Harvard University Press, 1974

[SurreyM:85] Stanley S. Surrey and Stanley S. Surrey (Author)

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Paul R. McDaniel: Tax Expenditures; Harvard University Press, 1985.

[Sveiby:97] Karl-Erik Sveiby: The New Organizational Wealth; Berrett-Koehler publishers, San Francisco, 1997.  IP assets score sheet, including worksheet, Used by Infosys.  Focus on publishing segment. Intellectual capital should be on the books.

[Swenson:01] Deborah L. Swenson: “Tax reforms and Evidence of Transfer Pricing”; National Tax Journal, Vol.54 no.1, March 2001, pp.7-25.  Also UC Davis and NBER, 2000. <http://www.econ.ucdavis.edu/faculty/dswenson/Research/TPRICING.Sept00.pdfl>.   Problems with intangibles are worse. Tangibles:  … reported prices rise when the combined effect of taxes and tariffs provides an incentive for firms to overstate their prices. While the results are statistically significant, they are economically small, implying that a 5%decline in foreign tax rates causes the reported price of affiliated firm imports to rise by 0.024%. Because transfer price manipulation is predicated on the actual flows of goods among countries, this method of moving income may be more costly than other methods of income shifting. While the manipulation of intra-firm trade transfer prices represents one potential avenue for income shifting, my evidence from trade transaction prices suggests that the manipulation of product transfer prices is not generally responsible for large movements in reported income.

[SwensonS:11] C. David Swenson and Gary B. Stone: Transfer Pricing Perspectives ; Thought Leadership Journal, Price Waterhouse Coopers, PWC, 2011. Disputes increasing  in MNC’s 2005=2007, more transparency, more audit requests, Disturbing trend for MNC’s. Defiuning jurisdiction for Permannt Establishment (PE).  Frmulary allocation, risk assumption. . Conflict between taxpayes and IRS in cost-sharing philosophical difference.  Binary `baseball arbitration’ chills (Apple/IRS 1993). Also on court cases. No solution found to double taxation in complex cases. Triangular cases (dutch sandwich) examples. APAs. Canad CRA, jaoan NTA  MAP – Mutual agreement procedures among countries.

 

TTTTTTTTT

[Tabuchi:10]‡ Hiroko Tabuchi: After Tough Year, Pay Cuts and Forfeited Bonuses for Top Toyota Executives; The New York Times, 24  June, 2010.

[Taleb:07] Nassim Nicholas Taleb: The Black Swan: The Impact of the Highly Improbable; Encounter Books, Random House, 2007. On the very small and impossible to predict chance of an event with a very large impact.

[TamaiT:92]† Tetsuo Tamai and Yohsuke Torimitsu: "Software Lifetime and its Evolution Process over Generations"; Proc.  Conf. on Software Maintenance, ICSM, Nov.1992, pp.33-37.

[Tamai:02]† Tetsuo Tamai: "Process of Software Evolution"; First International Symposium on Cyberworlds, Tokyo, Nov.2002, p.8-15.

[TambeH:10] Prasanna B. Tambe and Lorin M. Hitt: “How Offshoring Affects Workers”; CACM, Vol.53 No.10, Oct.2010, pp.62-70.

[Tang:93] Roger Tang: Transfer Pricing in the 1990’s: Tax and Management Perspectives”; Quorum, 1993.   A GAO survey of 519 multinationals in 1980/1981 revealed that 60.1% of IRS adjustments (as measured as a percent of total dollar adjustments), represented pricing adjustments. In terms of dollar volumes, pricing adjustments were followed by adjustments to income allocation, expense allocation, intangibles, services, interest, rentals, and gain allocation.

[TanPH:08] Hong Pew Tan, David Plowman, and Phil Hancock: "The Evolving Research on Intellectual Capital; Journal of Intellectual Capital, Vol.9 No.4, Emerald publications, 1469-1930, 2009, pp.585-608.

[Tanzi:00]‡ Vito Tanzi:  Globalization, Technological Developments, and the Work of Fiscal Termites; IMF Working Paper number 00/181, Nov.2000. Termites are 1. Electronic commerce &sale of digital goods from tax havens. 2. Electronic money 3. Inracompany trade 4 offshore finacial centes, Derivatives and hedge funds 6. Inability to tax capital. & forieign activities and ssavings, 8 foreign shopping.

[Tanzi:11] Vito Tanzi:  Government versus Markets: the Changing Economic Role of the State; Cambridge University Press, May 2011.  The author is a skeptic of a large paternalistic state and believes that the governments roles are to regulate markets and let private competition be the source of growth rather than governments fill the role of markets with failures. Given the externalities of many markets the author does not believe prices act as signals in many modern day industries and information asymmetries need to be fixed by the state. Government versus Markets is a good overview of a subject which will no doubt be a major topic of discussion in the coming decades. On the one hand, the welfare state seems to have become unsustainable and requires deep structural change to provide the populations that reside within them the opportunities that they deserve but at the same time small government reduces the voice of the community in an increasingly globalized world [Amazon reviews] .

[TanziS:00] Vito Tanzi and Ludger Schuknecht: Public Spending in the 20th Century: A global Perspective; Cambridge Univ. Press, 2000. Have. Much social redistributive spending is just churning. Transparency of subsidies  is need for trust. Favors privatization to reduce governments share of GDPs

[TaxF:11] Tax Foundation: National Corporate Tax Rates;  <worldwide-tax.com>.  United States - 47% (Federal 35% + State maximum 12%) Canada - 36.1% Mexico - 29.0% China - 25.0%

[Taxhelp:03] The professional edge, Taxhelp@tax-help.com, Vol III no.1, 2003.

[Taylor:08] John B. Taylor: Global Financial Warriors; W.W. Norton, 2008.  Taylor rule for Fed.Reserve interst rate and unemployment ?

[TaylorFC:06] Paul, , Cary Funk, and Peyton Craighill: A Barometer of Modern Morals;  Pew Research Center. Washington DC, 28 Mar.2006.  Washington DC Princeton Survey approved tax evasion (79%) follows cheating on ones’ spouse (88%).

[TempleWest:12] Patrick Temple-West: IRS forms `Swat Team’ for Tax Dodge Crackdown’; Accounting Today, 20 Mar.2012. Report on Maruca appointment by Dolan, KPMG, ex IRS . More hiring in the face of budget cuts . Hiring econmists from accounting firms for transfer procibnnfg, 40 on-board, 60 to come. Budget cut 2.5% Underpaid and Outgunned , Skepticism about Maruaca’s chances. Dolan questions if resources are sufficient. Problem with intangibles.. Court decisions lost. Also in  Huffington Post / Reuters, 20 March 2012.

[TempleWest:12C] Patrick Temple-West: IRS Chief: Congress Not Acting `Real Disaster’; Huffington Post 5 Apr.2012. Shulman – tax delays, Exempting provions

[Teplykh:13] Grigorii Teplykh: Specificity of Corporate Value Creation in Different  Types of Companies; National Research University Higher  School of Economics, Perm, Russia, 5th European Conference on Intelectual Capital, Bilbao, Spain. April 2013.

[TerrP:77] Leonard Brian Terr and Gordon O. Pehrson, Jr.: Foreign Corporations: Reorganizations, Liquidations, and Similar Transactions; Bureau of National Affairs, 1977.  Bio on Amazon

[Terr:10] Leonard B. Terr (chair): Handling Federal Tax Controversies in the United States; North American Tax Practice Group, Baker &  McKenzie, 2010. Chair 2011 is Leonard B. Terr. (Terr's master's thesis was on "Shaftesbury and the Augustan Compromise”; A.M. thesis, Brown University, 1968 (focusing on 18th century English literature and the Earl of Shaftesbury, Anthony Ashley Cooper (1671-1713)).

[TewaryEa:12] Akshat Tewary, Alexis Goldstein, Corley Miller, George Bailey, Caitlin Kline, Elizabeth K. Friedrich, Eric Taylor, et al.: Re: Prohibitions and Restrictions on Proprietary Trading and Certain Interests in and Relationships With, Hedge Funds and Private Equity Funds; Occupythesec.org, 2011, RIN 1557-AD44; RIN 7100 AD 82; RIN 3064-AD85; RIN 3235-AL07;  <http://www.occupythesec.org/letter/OSEC%20-%20OCC-2011-14 - Comment Letter.pdfl>.

[ThalerS:08] Richard H. Thaler & Cass R. Sunstein, Nudge: Improving Decisions About Health, Wealth, and Happiness; Yale Univ. Press, 2008

[Thiess:11R] Rebecca Thiess: Republican Proposal to `right our fiscal ship’ throws more workers overboard; Economic Policy Institute, 9 Feb 2011.

[Thiess:11D] Rebecca Thiess: Discretionary Spending Cuts Would Reduce Jobs. Hurt Social programs,; Economic Policy Institute, 25 Jan.2011.

[Thiess:12]‡ Rebecca Thiess: `Small Business’ and Top Marginal Rates. Tax filers affected by proposed rate increases are not necessarily small, or businesses, or job creators; Economic Policy Institute, Issue Brief no.349, 13 Dec.2012. Thorough comparison of the variety of metrics

[Thomas:11] Library of Congress: THOMAS; The official source for legislative information; <http://thomas.loc.gov/home/thomas.php>, accessed 2011.

[Thomas:05] Chantal Thomas: “Trade-Related Labor and Environment Rights Aggreements”; in [ChoiH:05] , p.108-133.  WTO and IP rights trade under TRIPS. 

[Thomas:08] Jerry W. Thomas: Advertising effectiveness; Decision Analyst, 2008. Focus on quality

[Thomas:12] Ken Thomas: “Who’s the Rich Guy?”; Associated Press, Miami Herald, 10 April 2012.

[Thomas:12O] Landon Thomas jr.: Offshore Haven Considers a Heresy: Taxation; The New York Times, 3 Oct 2009.  Budget problems in Cayman Islands.

[Thompson:12] Derek Thompson: How We Pay Taxes: 11 Charts; The Atlantic, 16 April 2012

[ThompsonZ:11] Mark Thompson and Terri LaRae Zuraff:  Export Tax Incentives (Portfolio 934); BNA Tax & Accounting,  Product Code: TPOR43   Edition Code: TMF934 $400.00

[Thornton:02] E.A. Thornton: “Valuation of Software Intangible Assets”; ASA International Conference. San Diego, CA. Aug.2002.

[Thornton:04] Mark Thornton: How Outsourcing Creates JOBS; 11 April 2004, lew Rockwell.com..

[Thorpe:10] Simon Thorpe: A flat rate Financial Transaction Tax to replace all taxes; CNRS, Toulouse, France, 29 Oct 2010.  simon.thorpe@cerco.ups--tlse.fr.. has some numbers. post at http://simonthorpesideas.blogspot.com/ Zero rate for repatriation. 

[Thomson:12] Ainsly Thomson: “U.S. Firms Face British Grilling on Tax Practoces”; The Wall Street Journal, 12 Nov. 2012. Google, Amazon, and Starbucks were accused of being immoral.[ACM].

[Tichon:09] Nicole Tichon: "Tax Shell Game: The Taxpayer Cost of Offshore Corporate Havens";  U.S. Public Research Interest Group, April 2009. <http://www.uspirg.org/news-releases/tax-and-budget/tax-and-budget-news/washington-d.c.-taxpayers-footing-a-100-billion-bill-for-tax-dodgers>.  Annual loss is $100B. [ACM]

[Tichon:12] Nicole Tichon: "The Ex-Patriopt Game of Hide and Seek; Huffington Post, 19 Jul.2012. Romney et al. contributiong to a $100 billion US treasury revenue shortfall. Busienss tax rates are 12% average [ACM, http://www.huffingtonpost.com/nicole-tichon/expatriot-games-more-than_b_1680250.html]

[TillquistR:05]† John Tillquist and Waymond Rodgers: "Using Asset Specificity and Asset Scope to Measure the Value of IT"; Comm. ACM, Vol.48 No.1, Jan.2005, pp.75:80.

[Timiraos:07] Nick Timiraos:  Businesses Battle Over Patent Law; Wall Street Journal, 9 June, 2007; Page A7., [<http://online.WSJ.com/article/SB118134901470729714.html>?mod=Review-Outlook-US] Cites Blackberry, research in Motion patent, settled for $162M.  Sevearl patent facts. U.S. businesses today invest as much in intellectual property and other intangible assets, about $1 trillion, as they do in equipment, factories and other physical investments, according to a Federal Reserve Board study.   Intangible assets, including intellectual property, account for nearly one-third of the value of all U.S. stocks, about $5 trillion to $5.5 trillion, or 45% of U.S. GDP. Innovation fueled about four-fifths of the productivity gains during the economic boom of the late 1990s. [ACM]

[TJN:05]‡ <fix, was 08]‡ Tax Justice Network; Catch us if you can ; TJN- AISBL, Brussels, Belgium, 2005. 78 pp., <http://www.taxjustice.net/cms/upload/pdfl>/tuiyc_-_eng_-_web_file.pdfl>.

[TJN:06] A Tax Justice Glossary; Tax Justice Network, Sep.2006. Superseded by [MurphyEa:09] .

[TJN:07] Tax Justice Network: Identifying Tax Havens and OFCs, Tax Justice Network, 2007. From Vaibhav CS207.

[TJN:12] Tax Justice Network: Time To Tackle Tax Havens; The Tax Justice Network International Secretariat Limited, 38 Stanley Avenue, Chesham
Buckinghamshire, United Kingdom, HP5 2JG, <
http://www.tackletaxhavens.com/>

[Tobin:69] James Tobin: "A general equilibrium approach to monetary theory"; Journal of Money Credit and Banking, Vol.1 no.1, 1969, pp.15–29.

[TobinB:77]‡ James Tobin and William Brainard: "Asset Markets and the Cost of Capital"; Chapter 11 in  William Fellner, Béla A, Belassa and Richard Nelson (eds.): Private Values and Public Policy, North-Holland 1977.  Replacement cost of tangible assets, and value lag. 15years? .

[Toder:00] Eric J. Toder: “Tax Cuts or Spending—Does it Make a Difference?”; National Tax Journal, Vol.53 no.3, part 1,  Sep.2000, pp.361-372.

[Toder:11] Eric Toder: Closing Loopholes Won’t be Simple; The New York Times, 2 Feb.2011.

[ToderB:07] Eric J. Toder and Lily Batchelder: “Business Taxation”; Chapter II-12, The Tax Policy Briefing Book, Urban-Brookings Tax Policy Center, Dec.2004.   

[Toombs:13] Zach Toombs: “Passage of tax deal hangs in the Balance”; New York Times, 2 Jan.2013.  Puerto Rican rum tax relief and NASCAR , atc., added to Sandy relief bill.

[TorvaldsD:01] Linus Torvalds and David Diamond: Just for Fun: The Story of an Accidental RevolutionaryHraber Business Reprint, 2002  Includes observation on IP. [ACM].

 

[TownsendJ:99] John A. Townsend and Lawrence R.  Jones, jr.: DHL - A Strategy Lesson in Transfer Pricing Controversy;  Townsend & Jones Newsletter, January 1999.   arbitrary, capricious, or unreasonable

[Townsend:09]‡ John Townsend: “Tax Ostruction Crimes: Is Making the IRS’s Job Harder Enough?”; Houston Business and Tax Journal, Vol.9, 2009.  A list of 27 legal  - even morally neutral objective –means to exploit IRS inefficiency, even increasing increasing tax payments to avoid audits.

[Townsend:11] John A. Townsend, Larry Campagna, Steve Johnson, and Scott Schumacher: Tax Crimes 2008; <http://www.tjtaxlaw.com/, 2011.

[TownsendCJS:08] John Townsend, Larry Campagna, , Steve Johnson, and Scott Schumacher: Tax Crimes 2008; LexisNexis, 2008.

[Tozzi:12]‡ John Tozzi: A Shrinking Contribution ;  Bloomberg Businessweek, 20 Feb.2012, p.56. Small business smaller fraction of GDP.

[TPC:11G] The Gingrich Plan; 12 Dec.2011, http://www.taxpolicycenter.org/taxtopics/Gingrich-plan.cfm

[TPC:11P] Governor Rick Perry’s Tax Reform Plan; 22 Nov.2011, http://taxpolicycenter.org/taxtopics/upload/Perry-Plan-description-TPC-11-2-11-2.pdf.

[TRA:76] TRA 76 Privacy law first 1976, after Watergate Pub. L. no.94-455;  JCT, Study of Present-Law Taxpayer Confidentiality and Disclosure Provisions, Vol.1 at 255,

[TRA:96]‡ US Congress: The Tax Reform Act of 1996; section 8670;

[TRAC:08]‡ TRAC IRS: Audits of Largest Corporations Slide to All Time Low; Transactional Records Access Clearinghouse, Syrcuse University, 14 April 2008. co-director Susan Long. audits of corporations reduced by 20% between 2002 and 2007.  Corporation with assets of less than 50M increase by about 30%, of less than 250M decrease by about 30%,,greater decrease by nearly 40%. more audits of passthroughs  239 -> 316 staff hours versus corporations 2.763 - @.153 , (in which large corps 2.284-1,610. Based on Rosotti sept 2002, IRS data books, 2001-2007.

[Tracy:93] John A. Tracy: How to Read a Finacial Report, 4th Edition; Wiley, 1993. Nice introduction. but ignores people, R&D, and IP.

[Trivedi:12D] Shamik Trivedi: “Danilack sees more exam efficiency with transfer pricing organizational changes”; Tax Notes Today, June 8, 2012

[Trivedi:12] Shamik Trivedi: “DeNard Describes Impending LB&I Domestic Realignment”; Tax Notes Today, 4 Oct.2012. L&BI realignment

[Trumbull:11] Mark Trumbull: Deficit super committee fails: Who’s to blame; Christian Science Monitor, 21 Nov.2011.

[TTB:11] TTB: About TTB; The Alcohol and Tobacco Tax and Trade Bureau of the U.S. Treasury, www.tbd.gov/about, 2011.

[TuerffEa:08] T. Timothy Tuerff (Deloitte), Daniel Shaviro (NYU), Douglas A. Shackelford (UNC), Timothy M. McDonald (Procter&Gamble), and Michael Mundaca (Treasury): “Panel Session 4: Alternatives for Taxation of Foreign Source Income”; Taxes—The Tax Magazine, CCH publishers,  June  2008, pp.71-86. Subpart F. Territorial vs World wide. Reforming Deferral Rules. Consumption tax. Non-corporate business paid 51.5% of business taxes in 2004. MacDonald: I believe that incremental change, although politically the easy thing to do, is probably the worst thing we can do for the economy and for our long term standard of living, which I think was the point made from some of the other panels. So it is time to buckle down and get this debate outside of the tax community and developed in such a way so that regular citizens, i.e., voters get all the facts and the likely real consequences of the difficult choices that will need to be made. I think this is tough enough for the tax people, but people that do not have the business background, let alone a tax background, need to understand what this issue is about and the economic consequences of these tough policy choices. I think there needs to be a lot more discussion, articles, and a robust agreement as to how do we raise the standard of living.

[Tyson:11] Laura d'Andrea Tyson: The Logic of Cutting Corporate Taxes; The New York Times April 8, 2011. Mentions  S-corporations.

[Tyson:13] Laura d'Andrea Tyson: “Modermizing Corporate Taxation”; Het Financieele Dagblad & Reuters, 28 Jul.2013. Will be a key agenda point at the upcoming G-20 summit in Russia. Favoers lower rates and territorial taxation, ignoring IP and taxhavens.

[Tzu:340BCE] Sun Tzu: The Art of War, translated by Samuel B. Griffith; Oxford University Press, 1983. Consider five factors: `moral standing, the climate, the terrain, command capability, and doctrine’

UUUUUUU

[UN:05] United Nations, Economic and Social Council Committee of Experts onInternational Cooperation in Tax Matters, Nov.2005, Abuse of tax treaties and treaty shopping.

[UN:06] United Nations, Economic and Social Council Committee of Experts on International Cooperation in Tax Matters, Oct.2006, Treaty abuse and treaty shopping

[UN:07] United Nations, Economic and Social Council Committee of Experts on International Cooperation in Tax Matters, Nov.2007, Improper use of treaties

[Urdank:11] Albion Urdank: Can Britain really Proper ‘Unfettered by the EU?; WSJ, 31 Dec 2011. Cameron acts as a representative of the City of London.

[US:06] United States Model Income Tax Convention of Nov.15, 2006, United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of Nov.15, 2006

[UScensus:08] U.S. Census Bureau: Statistics about Business Size (including Small Business);  US Department of Commerce, 2010, http://www.census.gov/econ/smallbus.html.

[UScensus:10] U.S. Census Bureau: Facts about the Census 2010 Residence rule; US Department of Commerce, 2010.

[USCoC:11] U.S. Chamber of Commerce: Jobs Agenda, Intellectual Property;  <http://www.uschamber.com/ip, 2011.  IP-intensive industries employ 19M workers; they average a 60% greater salary than similar workers in non-IP intensive industries, IP-intensive industries generated $7,700B in gross output, over 33.1% of U.S. GDP, and account for about 60% of US exports, $910B in 2007.

[USCongress:96] National Securities Markets Improvement Act of 1996; Public Law 104–290—Oct. 11, 1996, 15 USC 78a. Requires consideration of economic consequences of regs. See BW 30 Jan 2012.

[USCongress:12] The family and business tax certainty act ...july 2012.

[USConst:1787] Constitution of the United States; 1787. Article 1, section 8: The power of Congress. 17 Sep.1787, ratified 21 June 1788.

[USHTS:10] Harmonized Tariff Schedule; U.S. Customs Service, ... , 2000 pp.Enabled as Chapter 4—Tariff Act of 1930,  Subtitle I—Harmonized Tariff Schedule of the United States (§ 1202)

[USPAP:04] The Appraisal Foundation: 2004 Edition of the Uniform Standards of Professional Appraisal Practice , Standards 9 & 10: Business Appraisal, https://www.appraisalfoundation.org/html>/standards.asp?FileName=current_uspap, Jan 2005.  For intangibles cost is not cited as a method.

[USPAP9:04] The Appraisal Foundation: 2004 Edition of the Uniform Standards of Professional Appraisal Practice , Standard 9: Business Appraisal, Development, Jan.2005, <https://www.appraisalfoundation.org/html>/standards.asp?FileName=current_uspap>.  Binding rule 9.2 (g) :"

                Rule 9.2  binding requirements from which departure is not permitted

                (g)           any hypothetical conditions necessary in the assignment.

           Comment: A hypothetical condition may be used in an appraisal only if:

                use of the hypothetical condition is clearly required for legal purposes, for purposes of reasonable    analysis, or for purposes of comparison;

                use of the hypothetical condition results in a credible analysis; and

the appraiser complies with the disclosure requirements set forth in USPAP for hypothetical conditions. “

<http://www.appraisalfoundation.org/html>/USPAP2004/standard9.htm>

[USPAP10:04] The Appraisal Foundation: 2004 Edition of the Uniform Standards of Professional Appraisal Practice , Standard 10: Business Appraisal, Reporting, Feb.2005.  If a Hypothetical condition or scenario is used, that should be clearly stated in the appraisal document. Rule 10.1(c) <http://209.213.217.34/html>/USPAP2005/std10.htm>.  "clearly and accurately disclose all assumptions, extraordinary assumptions, hypothetical conditions, and limiting conditions used in the assignment”;

[UStreasury:95] An Analysis of the New Armey-Shelby Flat Tax Proposal; U.S. Treasury Department, Office of Tax Analysis,  1995; Tax Notes, Vol.70 no.4,  22 Jan. 1996, pp.451-461. Flat tax is like VAT, but also taxes individuals, but businesses can deduct labor costs. In this revenue and distributional analysis of one flat tax proposal it is concluded that it would be revenue-neutral at a 20.8%.  Existing proposals would, however, tend to increase the relative tax burden on the middle class.

[USTreasury:99] The Problem of Corporate Tax Shelters, Discussion, Analysis and Legislative Proposals; U.S. Treasury Department, Office of Tax Analysis, white paper, July 1999.

[UStreasury:07] U.S. Treasury:  Report to Congress on Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties; Treasury Department, Office of Tax Analysis, Nov.2007.  U.S. multinationals continue to shift income to low-tax jurisdictions.

[UStreasury:11] U.S. Treasury Department: Investing in U.S.Competetiveness: The Benefits of Enhancing the Research and Experimentation Tax Credit; Treasury Department, Office of Tax Policy, 25 March 2011.  Supports Obama 2012 budget request.

 

VVVVVVVV

[Vance:10] Ashlee Vance: “Suit Over Faulty Computers Highlights Dell’s Decline’; The New York Times, 28 June  2010.

[vandenDool:12] Pim van den Dool: “NS ontwijkt belasting via Ierland”; Nieuwe Rotterdamse Krant, 1 Sep.2012. http://www.nrc.nl/nieuws/2012/09/01/ns-ontwijkt-belasting-via-ierland/

[vanDijkWM:06] Michiel van Dijk, Francis Weyzig, and Richard Murphy: The Netherlands: a tax haven?; Stichting Onderzoek Multinationale Ondernemingen, Amsterdam, Nov.2006, at http://bit.ly/aC2zuB (SOMO)  also Francis Weyzig, Michiel van Dijk, and Richard Murphy in SSRN.  SGI=BFI, IKEA. Assets held in SFI’s, about 20,000 80% no employees, about 100-125 really big. license payments examples. = Duitch sdandwich. [xls/taxhavens]

[Valenduc BS:03] Christian M.A. Valenduc, Hana Polackova Brixi, Zhicheng Li Swift: Tax Expenditures - Shedding Light on Government Spending Through the Tax System: Lessons from Developed and Transition Economies; World Bank Publications, 31 Jan 2003.

[vanHiltenEa:10] Dirk van Hilten, Richard Fletcher, Antonio Russo, Clive Jia-A-Joen, Margreet G. Nijhof, Pawel Wrblewki: Maximizing Tax benefits from Intangible Property Develop-ment and Ownership; Presentation slides, Baker McKenzie, Amsterdam, 10 March 2010, <http://www.bakermckenzie.com/files/Uploads/Documents/Amterdam/Ahead of Tax/pn_amsterdam_aheadoftax_maximizingtaxbenefits_russovarious_mar10.pdfl>. The authors are with James Hardie Industries (DvH), and (Baker & McKenzie London (AR) and Amsterdam):

[VankeEa:12] Jeffrey Vanke et al.:  Primary Numbers: The GOP candidates and the National Debt;  US Budget Watch, a Committee for a Responsible Federal Budget, 23 Feb.2012, <http://www.USBudgetWatch.org>.

[VardiAMZ:06] Moshe Y.Vardi, William Aspray, Fred Mayadas, and Stuart Zweben: Panel: Educational Response to Offshore Outsourcing; ACM SIGCSE’06, Houston TX,  March 2006, ACM,  pp.330-331. Based on [AsprayMV:06]. [ACM]

[VatterW:96] Harold G. Vatter and John F. Walker (eds.): History of the U.S. Economy since World War II;  Sharpe, 1996.  As of Dec.1985 Morgan Guarantee estimated the net size of the Eurocurrency market at 1,668B, of which 1,251 would be Eurodollars.

[Vaud:09] Canton de Vaud: Economic Promotion; Office for Economic Affairs, retrieved 2009, http://www.dev.ch/

[Vause:09] Bob Vause:  Guide to Analysing Companies, Fifth Edition; Bloomberg Press, 2009.

[VBM:04] Value Based Management.net: The Value of Intellectual Capital, do intangible assets yield a return ... ?; <www.valuebasedmanagement.net/faq_do_intangible_assets_create_value.html>, 2004. . For Research & Development (R&D) (the only intangible asset reported separately in corporate financial statements) there has been substantial research, showing that estimated rates of returns are in between 20-35 percent annually.- The contribution of basic research often turns out to be much bigger than the contribution of product development or of process R&D (although riskier as well).  Refers to IBM:11

vvvvvv

[Veon:03] Joan Veon: Global Taxation And Tax Harmonization ; Aug.20, 2003
NewsWithViews.com. UN view.

[Veritas:09] US Tax Court; Veritas Software and Subsidiaries v. Commissioner of Internal Revenue; 133 T.C. no.14, Docket No.12075-06, filed 10 Dec.2009. Also available from Tax Management Transfer Pricing Report, proquest.umi.com, Vol.18 no 15, 2009, pp.890 In the case, Judge Maurice Foley held the IRS improperly valued the buy-in payment in the cost-sharing agreement between VERITAS, a U.S.-parented software company, and its Irish subsidiary (236 DTR K-1, 12/11/09). Discount rate 20.47%.

[VidanoT:07] Thomas A. Vidano and Carol B. Tan: Request for comments on Temp. Treas. Reg. § 1.482-9T(b)(4)(i)  (Support services among taxpayers in a variety of industry Sectors); IRS, Office of Associate Chief Counsel (International), 2007. Markup 7%.

[Vigueras:08] Juan Hdez. Vigueras: Andorra: A Tax Haven as Solid as Liechtenstein and Switzerland; Tax Justice Network, May 2008

[Violino:09] Bob Biolino: “Time to Reboot”; Communications of the ACM, Vol.52 no.4, April 2009, p.19.

[VitalariH:12]  Nicholas Vitalari and Haydn Shaughnessy: The Elastic Enterprise; 2012. Large firms create profound dis-economies. Scale has come to equate with sclerosis because the costs associated with organizing more and more people scale more quickly than the additional wealth those people create.

[Vogel:97] Klaus Vogel: On Double Taxation Conventions, A Commentary to the OECD, UN and US model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice, London: Kluwer, 3rd ed, 1997.

[VolckerEa:10] Paul A. Volcker (chair), Austan Goolsbee, et al.:  The report on Tax Reform Options, simplification, compliance, and corporate taxation; The president’s economic recovery advisory board (PERAB),  August 2010.  Deduction of $500,000 for residence capital gains not relavnt if inflation indexed.  Debt versus equity financing.

 

WWWWWWW

[W:79] Gio Wiederhold: "Databases for Economic Planning in India"; abstract, Proceedings of The Institute for Management Science XXIV, Hawaii, June 1979.

[W:83]† Gio Wiederhold, Gio: Database Design, Second edition; McGraw-Hill, 1983; republished in the ACM Digital Library 2002.

[W:92]† Gio Wiederhold: "Mediators in the Architecture of Future Information Systems"; IEEE Computer, Vol.25 No.3, March 1992, pages 38-49;

[W:95]† Gio Wiederhold: ``Modeling and Software Maintenance"; in Michael P. Papazoglou (ed.): OOER'95: Object-Oriented and Entity-Relationship Modelling; LNCS 1021, Springer Verlag, pp.1-20, Dec.1995.

[W:98C]† Gio Wiederhold and CS99I class: Web growth (updated); 1998/2000, <http://www-db.stanford.edu/pub/gio/CS99I/2000/webgrowthslide.ppt>.

[W:02] Gio Wiederhold: "Information Systems that also Project into the Future"; in Subhash Bhalla, ed.: Databases in Networked Information Systems, Proc. of DNIS 2002, Dec.2002, The University of Aizu, Aizu-Wakamatsu, Japan, Springer LNCS 2544, pp.1-14.

[W:03]‡ Gio Wiederhold: "The Product Flow Model"; Proc. 15th Conf. on Software Engineering and Knowledge Engineering (SEKE), Keynote 2, July 2003, Knowledge Systems Institute, Skokie, IL., pp.183-186.

[W:05] Gio Wiederhold: "What are Web Services Worth?"; contribution to the Web business workshop of the 4th European Semantic Web Conference, May 2005.

[W:06] Gio Wiederhold: "What is Your Software Worth?"; Communications of the ACM, Vol.49 no.9, Sep.2006, p. 65-75.

[W:07] Gio Wiederhold: "What is Your Software Worth?"; full study report, updated 11 April 2007, at <http://infolab.stanford.edu/pub/gio/inprogress.html#worth>. 

[W:08] Gio Wiederhold: "Determining Software Investment Lag"; Journal of Universal Computer Science (JUCS), Springer Verlag, Vol.14 Issue 22, 2008. [xls/pointers]

[W:09] Gio Wiederhold: CS 207, The Economics of Software; Stanford University, Fall 2009, 2010, https://cs.stanford.edu/wiki/cs207/

[W:11] Gio Wiederhold: "Follow the IP: How does Industry pay Programmers' Salaries when the required Intellectual Property is offshored?"; Communications of the ACM, Vol.54 No.1,  Jan.2011, pp.65-74.  

[W:12] Spreadsheet to accompany Wiederhold:  Valuing intellectual capital; <http://infolab.stanford.edu/pub/gio/VIC/MNC.xlsx, MNC.pdf>.  6 Mega bytes.

<A NAME=”W13”>[W:13]</A> Gio Wiederhold: Valuing Intellectual Capital, Multinationals and Taxhavens; series Management for Professionals, Springer Verlag, New York, August 2013. [ACM}

[W:13b] Gio Wiederhold: Observation: CSers do not value themselves, nor the results of their work?; ACM Sigmod Blog, 30 Sep.2013, <http://wp.sigmod.org/?p=939>. [ACM]

[WainerAS:13] David Wainer, Gwen Ackermann, and Shoshanna Solomon: An Israeli Power Broker With an Empire at Risk; BBW, 7 Jan 2013. Indirect reference to recent Israeli regulations, promoted by Netanyahu, limiting new holding companies to two levels of subsidiaries, and restricting existing ones to three levels. 

[Wald:98] Matthew L. Wald: “F.A.A. Inspectors Are Divided Over Safety Violations by ValuJet”; The New York Times , 1 March 1998. 

[Walden:05] Eric A. Walden: Intellectual Property Rights and Cannibalization in Information Technology Outsourcing Contracts; MIS Quarterly, Vol.29 No.4 - Dec.2005, 699-720.   Importance of SW. SW as an outcome to be allocated (not divided as in first par.) (but it is also an input!). Lengthy intro with too many examples of tangibles. The last sentences p.702, col.2, par 1. are dumb,  because they suppose that investment is more than the value garnered, The reasoning does not apply at all to cost-shared SW development. Since we base value on income, value is verifiable (p.705, col.2 last par). Excludability implies risks in offshoring (p.706, col,1. Last par.), including cannibalization (p.711, col.1). The payoff alternatives could be interesting in comparing technical R&D investments and marketing investments. But the model assumption is throughout that all parties share the market, but in CFC contracts the markets are always contractually disjoint, say North-America versus the rest of the world. This choice is not listed as an alternative in Table 3.   Globalization.

[Walker:06] David M. Walker: Tax Compliance, Challenges to Corporate Tax Enforement; US Government Accountability Office  report GAO-06-851T, 7 Jul.2006, 26pp.

[Walsh:01] Keith Walsh: The Economic and Fiscal Contribution of US investment in Ireland; Journal of the Satistical and Social Onquiry Society of Ireland; Vol.XL, no, 164, 1 dec.2010, pp.33-59.  <http://www.ssisi.ie/jssisi_2010-11_full_volume.pdf> Revenuue Commissioner, IIIIS. US multinationasl contribute 1/3 of Irish Corporate tax revenues, 43% in 2009. Based on 84 US of the 250 largest irish compamies,

[Walsh:11] Rep. Joe Walsh: Capital Gains Inflation Act of 2011; US Congress, H.R. 2935, 15 Sep.2011. [xls/forest]

[Wamoff:12] Steve Wamoff: Policy Options to Raise Revenue; Citizens for Tax Justice, 8 March 2012. Berhaviorl response to raising capital gain.  $533/10 years. saved.  S-corpotaions don’t pay medicare.

[Wanetick:09] David Wanetick: Strategic Implications of Trade Secrets; IP Frontline. Oct 19, 2009. <http://www.ipfrontline.com/depts/article.aspx?id=23656&deptid=2#

[Warwick:07] Nelson Warwick: Fair Tax: A Wolf in Sheep’s Clothing; Authorhouse, 2007. Diatribe

[Warstories:03]† Histories of Electronics Companies, at [http://www.warstories.cc/person/?personId=7], obtained 2003.

[Waters:10] C. Donald J. Waters: Global Logistics: New Directions in Supply Chain Management, 6th edition; Kogan Page, 2010.   Could use a better reference for flash title transfer. Describes action but does not use that term.

[Waters:12] Richard Waters: Orcale faces Billion dollar bill from HP; FT, 1 Aug.2012. Example of importance of continuity.

[Wayne:12] Leslie Wayne: How Delaware Thrives as a Corporate Tax Haven;The New York Times, 30 Jun.2012. 1209 North Orange Streety:  American Airlines, Apple, Bank of America, Berkshire Hathaway, Cargill, Coca-Cola, Ford, General Electric, Google, JPMorgan Chase, and Wal-Mart. Plus laundering illicit money and criminal proceeds, Officials in the Cayman Islands, a favorite Caribbean haunt of secretive hedge funds, say Delaware is today playing faster and looser than the offshore jurisdictions that raise hackles in Washington. Anthony B. Travers, chairman of the Cayman Islands Stock Exchange and former chairman of that country’s Financial Services Association. “There should be a level playing field and Delaware should have to comply with the same standards as the Caymans.”. Last year, 133,297 businesses set up here. And, at last count, Delaware had more corporate entities, public and private, than people — 945,326 to 897,934.  Over the last decade, the Delaware loophole has enabled corporations to reduce the taxes paid to other states by an estimated $9.5 billion. Laszlo Kiss, an Romanian accountant and author of “United States, Tax Heaven — Uncle Sam Will Fight Your Taxes!” that praised the state’s lax rules. He is now awaiting trial in Bucharest on charges of helping embezzle and launder $10 million through Delaware shells. The New York Times Company has seven corporate subsidiaries registered at 2711 Centerville Road in Wilmington. The registered agent for that address is the Corporation Service Company, which is the second-largest agent in the state. Bradley P. Lindsey, an accounting professor at North Carolina State University and one of three authors of a 2011 study titled “Exploring the Role Delaware Plays as a Domestic Tax Haven.” Delaware does not tax certain profit-making intangible items — like trademarks, royalties, leases and copyrights. Yet those same intangibles can be part of a tax strategy that allows them to be classified as deductions in other states, reducing a company’s tax bill there. [ACM]

[WC:98] Gio Wiederhold and CS99I class: Web growth (updated); 1998/2000, <<http://infolab.stanford.edu/pub/gio/CS99I/2000/webgrowthslide.ppt>.

[Weber:68] Max Weber: Economy and Society; Bedminster Press, 1968.

[Weiler:95] Dave G. Weiler: More on Trademark Royalties; AUS, Mt.Laurel, NJ, 1995. Author is with AUS Consultants. Analysis of DHL case. Chap.3, App.D.

[Weiner:09] cited by MarkleS09. Elimination of deferral

[Weissler:01]‡ Robert Weissler: APA Study Guide; ; www.irs.gov/pub/irs-apa/apa_study_guide_.pdfl>, in 11 Transfer Pricing Report 533, 10/2/02, 2002.  p.59  with 461 f memo 457 outline 403b The precise definition in the regulation is somewhat difficult to understand” “For purposes of this section, the interquartile range is the range from the 25th to the 75thpercentile of the results derived from the uncontrolled comparables. For this purpose, the 25thpercentile is the lowest result derived from an uncontrolled comparable such that at least 25percent of the results are at or below the value of that result. However, if exactly 25 percent of the results are at or below a result, then the 25th percentile is equal to the average of that result and the next higher result derived form the uncontrolled comparables. The 75th percentile is determined analogously.” Reg. § 1.482–1(e)(2)(iii)(C)” (filed in guidance/references/Weissler, also CSA slides).

[Weissler:02]‡ Robert Weissler: APA Program Training on Cost Sharing Buy-In Payments; Transfer Pricing Report 533, Feb.2002.

[WeisslerEa:02]‡ Robert Weissler et al.: CostSharing Workshop: Buy-in Payments; www.irs.gov/pub/irs-apa/study_guide_exhibit_e.pdfl>, Aug.2002.  Six valuation methods explained. Deals with small sales & royalties/(in guidance/references/Weissler, also CSA slides, also in WT MA-695.) Refers to [Morgan:99]‡

[Wells:97] William D. Wells: Measuring advertising effectiveness, Lawrence Erlbaum Publishers, 1997.  No quantification. Much based on retention in memory. Recognition up to 10 years.

[Wessel:11] David Wessel: U.S. Firms Shift Hiring Abroad; Wall Street Journal, 19 April, 2011.

[Wessner:08] Charles W. Wessner (ed.): An Assessment of the Small Business Innovation Research (SBIR) Program; NRC, NAS, 2008.

[West:11] Darrell M. West, Technology and the Innovation Economy; Governance Studies. The Brookings Institution , 24Oct.2011. The United States spends only 2.8 percent of its federal budget on national research and development as a percentage of GDP. This is less than the 4.3 percent spent by the government in Sweden, 3.1 percent by Japan, and 3.0 percent by South Korea, but higher than that of Germany (2.5 percent), <plus Fraunhofer> France (2.2 percent), Canada (1.9 percent), or England (1.9 percent). Europe as a whole devotes 1.9 percent to research and development, while industrialized nations spend around 2.3 percent.[x]  If one adds together all the science and technology workers in the United States as a percentage of the workplace, 33 percent of American employees have science or technology positions. This is slightly less than the 34 percent figure for the Netherlands and Germany, but higher than the 28 percent in France and Canada,.[xi]  [ix]  Michael Arndt: “Ben Franklin, Where Are You?” Business Week, Jan.4, 2010, p. 29.  [x]  Organisation for Economic Co-Operation and Development, Science and Technology Statistical Compendium, 2004. [xi]  Organisation for Economic Co-Operation and Development, Science and Technology Statistical Compendium, 2004.

[WestG:12] Darrell M. West and Ashley Gabriele: Ten Leadrship Lessons from Simpson-Bowles, ;  Governance Studies. The Brookings Institution , Nov, 2012.

[Weyzig:12] Francis Weyzig; “Tax Treaty Shopping: Structural Determinants of Foreign Direct Investment Routed through The Netherlands”; Journal of International Tax and Public Finance, 2012,  Conduit function. Good bibliography.

[WeyzigD:09] Francis Weyzig and van Dijk: Incoherence Between Tax and Development Policies, The case iof the Netherlands; Third World Quarterly, Vol.30 no.7 2009, p.1259-1277.;

[WGM:06] Gio Wiederhold, Amar Gupta, and Rajat Mittal: The Value of Outsourced Software;  in M. Josef and B. Meyer (eds): Software Engineering Approaches for Offshore and Outsourced Development (SEAFOOD), Springer Verlag Lecture Notes in Computer Science, 2007, p.141-151; also Eller College of Management Working Paper No.1031-06, University of Arizona - Eller College of Business and Public Administration, 14 May 2006. available at the Social Science Research Network, <http://ssrn.com/abstract=905148.

[WG:97] Gio Wiederhold and Michael Genesereth: "The Conceptual Basis for Mediation Services"; IEEE Expert, Vol.12 No.5, Sep.-Oct.1997, pp.38-47;   

[WGMN:07] Gio Wiederhold, Amar Gupta, Rajat Mittal, and Erich Neuhold: "The Value of Outsourced Software"; M. Josef and B. Meyer (eds): Software Engineering Approaches for Offshore and Outsourced Development (SEAFOOD), Springer Verlag Lecture Notes in Computer Science, 2007, p.141-151.

[WGN:10] Gio Wiederhold, Amar Gupta, and Erich Neuhold: "Offshoring and Transfer of Intellectual Property"; Information Resources Management Journal (IRMJ); Vol.23 No.1, January-March 2010, pp.74-93.

[WhiteC:11] Kasdey Shewy White and Joanne P. Carney: Working with Congress, A Scientist’s Guide to Policy; American Association for the Advancement of Science, 2011.

[WhittingtonD:12] O. Ray Whittington and Patrick R. Delaney: CPA Exam Reciew 2012; Wiley, 2012. On Kindle: Regulation volume. Also Finacial Accounting and Reporting; Auditing and Attestaion; Business Environment and Cocepts.

[Wicks:64]‡ [xls/irs]

[Wiederhold:09] Simon Wiederhold: Government Spending Composition in a Simple Model of Schumpeterian Growth; 2009, Jena  Research group on The Economics of Innovative Change . (simon.wiederhold@uni-jena.de) (Friedrich Schiller University Jena, GK-EIC), now in Munich.

[WilkinsD:12]‡ William J. Wilkins and Michael Danilack: Statement to Congress; Chief Counsel  and  Deputy Commissioner (International) of the Large Business and International Division,  Internal Revenue Service, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012. Transfer pricing is important, Requires substantial enforcement resources. Aggressive income shifting.  Temp regs finalized 2011.  New hires, and new position Danilack. Focuss on royalty payment. Core intangibles. Describes ex-ante income method.  Only two cases litgated in last couple of years. Bureaucratic answers. Mentions copyrights for high tech. Struggling with intangible property rights. Riskyness is in the equation. No herky-jerky canges to the tax law.

[WilliamsF:06] Jonathan Williams and Patrick Fleenor: Options for Reforming the U.S. Corporate Income Tax; Fiscal Facts No.58, the Tax Foundation, 8 May 2006. The 2005 Bush BAT plan. Problem of retained earnings.

[Willis:09]‡ Andrew Willis: Commission finance experts the same bankers that caused the crisis; EUobserver.com, 11 May 2009.

[Wills:11] John Wills: The Competitive Advantage Period as a Measure of Economic Life; BNA Tax Management Transfer Pricing Report Analysis, 1 Dec.2011. Have paper. Dirst-to-market.

[Wilson:97]† Mike Wilson: The Difference Between Gods and Larry Ellison; William Morrow Co., 1997.

[Wilson:89] James Q. Wilson: Bureaucracy; Basic Books, 1989. Updates [Weber:68]‡. Very symphathetic and insightful. But simplifies the IRS’ situation.

[Wilson:99]‡ John D. Wilson: “Theories of Tax Competition”; National Tax Journal 1999, Vol.52, pp.269- 304.

[Wilson:05]‡ John D. Wilson: “Tax Competition with and without Preferential Treatment of a Highly-Mobile Tax Base”;  in J. Alm, J. Martinez-Vazquez, and M. Rider (eds.): The Challenges of Tax Reform in a Global Economy, Springer, 2005. From <http://ideas.repec.org/a/kap/decono/v153y2005i3p277-301.html>.

[Wilson:06]‡ Fred Wilson: My favorite business model; AVC: musings of a VC in NYC, 23 Mar. 2006, http://avc.blogs.com/a_vc/2006/03/my_favorite_bus.html. On Freemium

[Wilson:07] Fred Wilson: Failure rates in early stage venture deals; Union Square Ventures fund 29 Nov 07.  1/3 succesful, 10.2 leverage 1/3 even good deals, average 2.6 lev/ 1/3 gone.

[Wilson:13] Wistar Wilson: Regulkating the Virtual World: A Losing Battle; Reg Blog 11 Jul.2013, https://www.law.upenn.edu/blogs/regblog/2013/07/11-wilson-virtual-regulation.htm. Refers to thesis worl of Gabroel [Michael:13] at GWU. Focus on file-sharing.

[WilsonB:01]‡ D. Mark Wilson and William Beach: The Econmic Impact of President Bush’s Tax Relief Plan; The Heritage Foundation Center for Data Analysis, Report #01-01, 27 Apr.2001. (revised from 22 Feb.2001). Would effectively pay off US national debt by FY2010.

[Wipfel:09] Hildegard Wipfel:  International Taxes on Financial Transactions; KOO, Austria,  The International Alliance of Catholic Development Agencies (CIDSE), Nov.2009. Cites The UN General Assembly’s Commission of Experts on Reforms of the International Financial and Monetary System (the “Stiglitz Commission”) mentioned a financial services tax as a way of providing.more stable and sustainable development finance that.would also help to stabilize markets. The tax would be automatically collected at the exchanges and borne equally by buyers and sellers using the.electronic settlement systems. Between 0.01%-0.1%.

[WinnettK;12] Robert Winnett and James Kirkup: 50p tax rate `failing to boost revenures’”; The Daily Telegraph, 21 Feb, 2012.

[Wipo:11] About WIPO: What is Intellectual Property?; United Nations, World Intellectual Property Organization, established 1967, Geneva, <http://www.wipo.int/about-ip/en/, retrieved 2011.

[Wittendorf:] Jens Wittendorff: Transfer Pricing and the Arm’s length Principle in International Tax law; Kluwer. 2010. “If market imperfections in an industry make it economically optimal to internalize a particular activity, then all things being equal this will happen and associated enterprises will outperform independent enterprises” (p.783). Only a casual mention of taxhavens.

[Woermann:13] Minaka Woermann: On the (Im)Possibility of Business Ethics; Springer Verlag, Issues in Business Ethics, No..37, 2013. Theory and practice. Postmodern ethivs cannot be objective.

[Wolf:05] Martin Wolf: Why Globalization Works; Yale Nota Bene, Yale University Press, 2005. Pp: 135-304Why the critics are wrong , p 305-320. Corporate influence is less than made out to be, (50/100 in list versus countries, ) but still significant 29/100?) . “Tax havens are just termites”p.268.  Admits ignoring “The looming debate about the tradeability of Services”. Since people don’t move assumes their IP does not move. Need world-wide taxation to overcome effect of IP sales. Taxation and regulation p.252. The Internet is only 0.4%of GDP. Depends on OECD data. [xls/taxrates]

[Wolferman:11] Fred Wolferman:  How About a Zero Corporate Tax?; The Pilot, North Carolina, 1 July 2011. Several good comments as well.

[Wolff:09] Richard Wolff: Capitalism Hits the Fan;  http://www.youtube.com/watch?v=TZU3wfjtIJY>, 9 dec 2009. Economist, author, Professor emeritus UMass, Amherst, Richard Wolff, speaks about the current economic crises, its' roots and what we can do about it.

[Wolff:12] Richard Wolff: Democracy at Work, A Cure for Capitalism; Haymarket books, 2012. Emainly traditiona Marxist arguments. Suggestion is that Worker’s Self-Directed Enterprises (WSDEs) should replace trdional corporations, maybe starting with businesses that fail. Have.

[Wolverson:11]‡ Roya Wolverson:  Outsourcing Jobs and Taxes; Renewing America, Council on Foreign Relations, 11 Feb.2011.  Several good comments as well.

[Wood:12] Robert W. Wood: IRS wins $62M GE Tax Shelter Case; Forbes, 27 Jan.2012.[WSJ:11] Review and Outlook: The Corporate Welfare State; WSJ, 8 Nov 2001, page 14. 2008 Cato Inst estimate $93B in 2006. $6B for ethanol/year. Comments favor Zero Corp tax.

[Woodall:11] Robert Woodall: H.R. 25, the FairTax proposal; U.S Congress, 6 Jan.2011. Originally introduced in 1999 by John Linder. Quotes the National Commission on Economic Growth [xls/taxes]

[Woodbury:1845] Charles G. Woodbury: Davoll et al. v. Brown; US Circuit Court, I.56, 1845.   in Woosdbury & Minot: Rep. Cases Crcuit Court of U.S., 1847. Also in James B. Robb: A Collection of Patent Cases Decided in the Spreme and Circuit Courts of the United States, from their origination to the year 1850, with Notes, and a Copious Index to The Subject Matter, Vol.2, Little Brown and Company, 1854.

[Woolf:10] Nicholas Woolf: Royal Charter presentation for Tax Advisers Livery Company; The Worshipful Company of Tax Advisers, 14 May 2010, <http://www.taxadvisers.org.uk/allnews/article.4

[Wright:11] Tamu N. Wright: Transfer Pricing: AstraZeneca Announces Plan to Pay IRS $1.1 Billion to Settle Transfer Pricing Issues; BNA daily tax report, 30 March 2011. Subsequently AZ reduced its reserves for taxes by $2.3B, and added $500M to its earnings.

[Worldbank:10] Worldbank: Data on country GDP, 2010.

[Worldwide:12] Worldwide-tax: Key Data on World Taxes; www.worldwide-tax.com, last accessed 24 March 2012.

[WTB:00] OTPR: World Tax Database; Office of Tax Policy Research, Uni. Of Michigan, 2000, <http://www.bus.umich.edu/otpr/otpr/default.asp. Data from 1971 to 1999. [xls/

[WTGB:09] Gio Wiederhold, Shirley Tessler, Amar Gupta, and David Branson Smith: "The Valuation of Technology-Based Intellectual Property in Offshoring Decisions"; The Communications of the Association for Information Systems (CAIS), to appear in Vol.23, 2009;   520Kb. On infolab pub server.

[WTGS:09] Gio Wiederhold , Shirley Tessler, Amar Gupta, and David Branson Smith: "The Valuation of Technology-Based Intellectual Property in Offshoring Decisions"; The Communications of the Association for Information Systems (CAIS), Vol.24 no.31, Jan.2009. -existing intangible property acquired in an acquisition available to a CSA.

[Wunder:09] Haroldene Wunder: “The Scope and Distribution of Permanent Reinvested Earnings";  Tax Notes, 6 Oct.2009. Growth of offshore capital 2002 381, 2008 $1T, Cited by[Ensinger:10]‡, [Pelosi;10]‡. 300 companys, per company mean $3,740M. [xls/GNP&GDP. see also [AbahoonieA:10].

[Wydick:08] Bruce Wydick:Games in Economic Development ; Cambridge University Press, 2008.    On Kindle    It has math. But it is written simply and clearly and the math is confined to specific sections. You can easily skip the math and fully benefit from this book. It is not just a book about economic development, but rather a book about markets that are (1) out of equilibrium, and (2) with poorly defined and enforced property rights. But to some degree that is true of all markets and this perspective takes you deep into the foundations of both capitalism and civilization. Incredibly sophisticated. Reinforces many of these lessons and teaches many more. Ultimately culture is what matters more than markets or government.

[WydenG:10] Wyden and Greg: tax reform: exclude 2nd residences, home equity loans, and mortgages over $500,000. See BowlesS10 draft slides. Permanent tax credit eliminate domestic production , LIFO accounting, oil and gas, change depreciation. Territorial tax.

XXXXXXXX

[Xing:11] Yuqing Xing: How the iPhone widens the US trade deficit; VOX, 10 April 2011, <http://voxeu.org/index.php?q=node/6335.  Has cost details

YYYYYYYYYYYYY

[Yablon:10]‡ Jeffrey L. Yablon: Avoidance, Evasion, and Planning. Tax Analysts, Sep.2010. Quotes.

[Yamamura:12] K. Yamamura: Changing corporate tax rules; Sacramento Bee, 15 Oct.2012.

[YoungV:11] Christobal Young and Charles Varner: Millionaire Migration and State Taxation of Top Incomes: Evidence from a Natural Experiment; National Tax Journal, Jun2011, Vol.64 no.2, part 1, pp.255–284.  People stay put

ZZZZZZZZZZZZZ

[Zadrony:06] Wlodek Zadrony: "Leveraging the Power of Intangible Assets"; MIT Sloan Management Review, Vol48. No.1, Fall 2006, reprint #48117. Ignores Software, but cites that info is in corporate DBs and can be mined. In TT-IP/worth references.

[Zeidman:11] Bob Zeidman: The Software IP Detective's Handbook, Measurement, Comparison, and Infringement Detection; Prentice Hall, Pearson Publishing, 2011.

[Zembar:11] Tom Zembar: When corporations avoid paying Taxes, public education gets shortchanged; National Education Association, 7 Nov.2011.

[Zerbe:10] Dean Zerbe: IRS Audits Small Biz More, Big Guys Less; Expert View, FORBES.com, 11 April 2010.  Hour benefit per hour audit in LMSB is $9,354. Audit rate 25%. The IRS should also tell more.

[Zheng:] Tracey Zheng: Overview of Transfer Pricing Guidelines; Chapter 11  in William kastner, Doing Business in Washington State.>

[Zima:07] Patricia Zima, Mohawk College: “Goodwill and Other Intangible Assets;  Chapter 12 in: Intermediate Accounting, 8th ed; Wiley Canada, 2007.

[Zipf:49]† George K. Zipf: Human Behavior and the Principle of Least Effort; Addison-Wesley, 1949.

[Zoromé:87] Ahmed Zoromé:  Concept of Offshore Financial Centers: In Search of an Operational Definition; International Monetary Fund, IMF Working Paper/07/87,  <http://www.imf.org/external/pubs/ft/wp/2007/wp0787.pdfl> . An OFC is a country or jurisdiction that provides financial services to nonresidents on a scale that is incommensurate with the size and the financing of its domestic economy.

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