03484nam 2200457Ia 450 991014868770332120250204190645.09798400698620979821612997410.5040/9798400698620(CKB)3710000000918106(MiAaPQ)EBC4731148(OCoLC)1388646788(UkLoBP)BP9798400698620BC(Perlego)4165011(EXLCZ)99371000000091810620230825e20162023 uy 0engurcnu||||||||rdacontentrdamediardacarrierThe Politics of Loopholes The Improbable Prospects for U.S. Tax Reform /John F. Witte1st ed.Praeger,2016.New York :Bloomsbury Publishing (US),2023.1 online resource (211 pages) illustrations, tablesOnline version: Witte, John F., author. Politics of loopholes Santa Barbara, California : Praeger, [2017] 9781440843426 (DLC) 2016046372 Includes bibliographical references and index.List of Tables and Figures Preface Acknowledgments ONE: Introduction TWO: Tax Reform in Theory and Practice THREE: A Brief Thematic History of the Income Tax FOUR: Tax Expenditures (Loopholes) FIVE: Tax Expenditures and Economic Behavior SIX: Tax Expenditures for Human Resources and Income Support SEVEN: Tax Expenditures for Intergovernmental Transactions and Special Groups EIGHT: Using the Tax System for Nonrevenue Public Policies Bibliography IndexWhat are the implications and likelihood of reform of the income tax system in the United States-specifically, the expansion and scope of the tax "expenditure" (loophole) system embedded in the income tax codes? This book details the tax system that now provides for more than 200 tax expenditures, highlighting the potential lost tax dollars. Income tax policy and politics is an inherently complex and potentially confusing topic. This book makes the tax loophole system understandable for those without in-depth knowledge about taxes. It explains what our tax system looks like, why it is set up as it is, and what effects it has on raising revenue (and thus deficits) and the furtherance of other policy goals. Additionally, it explains why, despite popular and political desires, a significant overhaul of the tax system is very unlikely to be enacted: because tax expenditures (otherwise known as loopholes) benefit all Americans in some way and are supported as policy by both political parties. Written by John F. Witte, an established expert in tax policy and policy analysis, the book provides a balanced viewpoint that discusses the implications of reform of the income tax system in the United States, demonstrates the range of individuals who are affected by various provisions, and identifies what effects loopholes have on policy goals. Readers will see how both political parties are responsible for the creation and expansion of various loopholes, understand why many of these provisions make sound policy sense, and grasp how the tax code is affected by political desires and policy goals.LawbicsscLaw336.24/150973Witte John F.1126046UkLoBPUkLoBPBOOK9910148687703321The politics of loopholes2887195UNINA05085nam 22007215 450 991033783240332120251010085408.03-662-58784-X10.1007/978-3-662-58784-3(CKB)4100000008493448(MiAaPQ)EBC5796408(DE-He213)978-3-662-58784-3(PPN)242821650(EXLCZ)99410000000849344820190621d2019 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierPromoting Competition in Innovation Through Merger Control in the ICT Sector A Comparative and Interdisciplinary Study /by Kalpana Tyagi1st ed. 2019.Berlin, Heidelberg :Springer Berlin Heidelberg :Imprint: Springer,2019.1 online resource (325 pages)Munich Studies on Innovation and Competition,2199-7470 ;103-662-58783-1 Introduction -- Part I Merger Review -- (Ir-) Relevant Markets in the High Technology Sector (?).-Salient Features of the ICT Sector -- Theory of Harm: Unilateral Effects in ICT Mergers -- Theories of Harm: Vertical Effects in ICT Mergers -- Theories of Harm: Conglomerate Effects and Types of Evidence -- Merger Control in the EU and the UK -- Merger Control in the US -- Part II Merger Remedies and Merger Remedy-related Arbitration -- Mergers, Innovation and Remedies’ Design -- Merger Remedies -- Structural Remedies -- Non-structural Remedies -- Remedies in the Telecommunications Sector -- Merger Remedy-Related Arbitration: une innovation suprenante -- RTI v. Sky: The First Reported Case of Merger Remedy Related Arbitration -- Monitoring Trustee -- Part III Big Data Mergers: Merger Review and Remedies -- Big Data and Merger Control -- Part IV Summary, Conclusions and the Road Ahead -- Summary, Conclusions and Further Research.This book addresses the question of how competition authorities assess mergers in the Information Communication Technology (ICT) sector so as to promote competition in innovation. A closer look at the question reveals that it is far more complex and difficult to answer for the ICT, telecommunications and multi-sided platform (MSP) economy than for more traditional sectors of the economy. This has led many scholars to re-think and question whether the current merger control framework is suitable for the ICT sector, which is often also referred to as the new economy. The book pursues an interdisciplinary approach combining insights from law, economics and corporate strategy. Further, it has a comparative dimension, as it discusses the practices of the US, the EU and, wherever relevant, of other competition authorities from around the globe. Considering that the research was conducted in the EU, the practices of the European Commission remain a key aspect of the content. Considering its normative dimension, the book concentrates on the substantive aspects of merger control. To facilitate a better understanding of the most important points, the book also offers a brief overview of the procedural aspects of merger control in the EU, the US and the UK, and discusses recent amendments to Austrian and German law regarding the notification threshold. Given its scope, the book offers an invaluable guide for competition law scholars, practitioners in the field, and competition authorities worldwide.Munich Studies on Innovation and Competition,2199-7470 ;10Information technologyLaw and legislationMass mediaLaw and legislationCommercial lawConflict of lawsConflict of lawsInternational lawComparative lawComputersLaw and legislationEuropean Economic CommunityIT Law, Media Law, Intellectual PropertyBusiness LawPrivate International Law, International and Foreign Law, Comparative LawLegal Aspects of ComputingEuropean Economic LawInformation technologyLaw and legislation.Mass mediaLaw and legislation.Commercial law.Conflict of laws.Conflict of laws.International law.Comparative law.ComputersLaw and legislation.European Economic Community.IT Law, Media Law, Intellectual Property.Business Law.Private International Law, International and Foreign Law, Comparative Law.Legal Aspects of Computing.European Economic Law.338.6048094Tyagi Kalpanaauthttp://id.loc.gov/vocabulary/relators/aut786364BOOK9910337832403321Promoting Competition in Innovation Through Merger Control in the ICT Sector1751101UNINA