4 results
Contributors
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- By Janine B. Adams, Kirsten B. Barnes, Guy C. Bate, Greg A. Botha, Meyrick B. Bowker, Sarah J. Bownes, Nicola K. Carrasco, Clinton P. Chrystal, Robynne A. Chrystal, Xander Combrink, Allan D. Connell, Digby P. Cyrus, Colleen T. Downs, William N. Ellery, Anthony T. Forbes, Nicolette T. Forbes, Caroline Fox, Nuette Gordon, Michael C. Grenfell, Suzanne E. Grenfell, Sylvi Haldorsen, Marc S. Humphries, Hendrik L. Jerling, Bruce E. Kelbe, C. Fiona MacKay, Christopher M. Maine, Andrew Z. Maro, Andrew A. Mather, Nelson A. F. Miranda, David G. Muir, Holly A. Nel, Sibulele Nondoda, Renzo Perissinotto, Deena Pillay, Naomi Porat, Roger N. Porter, Sean N. Porter, Justin J. Pringle, Ursula M. Scharler, Derek D. Stretch, Ricky H. Taylor, Jane Turpie, Jonathan K. Warner, Alan K. Whitfield
- Edited by Renzo Perissinotto, University of KwaZulu-Natal, South Africa, Derek D. Stretch, University of KwaZulu-Natal, South Africa, Ricky H. Taylor
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- Book:
- Ecology and Conservation of Estuarine Ecosystems
- Published online:
- 05 April 2013
- Print publication:
- 16 May 2013, pp xiii-xvi
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Contributors
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- By Aakash Agarwala, Linda S. Aglio, Rae M. Allain, Paul D. Allen, Houman Amirfarzan, Yasodananda Kumar Areti, Amit Asopa, Edwin G. Avery, Patricia R. Bachiller, Angela M. Bader, Rana Badr, Sibinka Bajic, David J. Baker, Sheila R. Barnett, Rena Beckerly, Lorenzo Berra, Walter Bethune, Sascha S. Beutler, Tarun Bhalla, Edward A. Bittner, Jonathan D. Bloom, Alina V. Bodas, Lina M. Bolanos-Diaz, Ruma R. Bose, Jan Boublik, John P. Broadnax, Jason C. Brookman, Meredith R. Brooks, Roland Brusseau, Ethan O. Bryson, Linda A. Bulich, Kenji Butterfield, William R. Camann, Denise M. Chan, Theresa S. Chang, Jonathan E. Charnin, Mark Chrostowski, Fred Cobey, Adam B. Collins, Mercedes A. Concepcion, Christopher W. Connor, Bronwyn Cooper, Jeffrey B. Cooper, Martha Cordoba-Amorocho, Stephen B. Corn, Darin J. Correll, Gregory J. Crosby, Lisa J. Crossley, Deborah J. Culley, Tomas Cvrk, Michael N. D'Ambra, Michael Decker, Daniel F. Dedrick, Mark Dershwitz, Francis X. Dillon, Pradeep Dinakar, Alimorad G. Djalali, D. John Doyle, Lambertus Drop, Ian F. Dunn, Theodore E. Dushane, Sunil Eappen, Thomas Edrich, Jesse M. Ehrenfeld, Jason M. Erlich, Lucinda L. Everett, Elliott S. Farber, Khaldoun Faris, Eddy M. Feliz, Massimo Ferrigno, Richard S. Field, Michael G. Fitzsimons, Hugh L. Flanagan Jr., Vladimir Formanek, Amanda A. Fox, John A. Fox, Gyorgy Frendl, Tanja S. Frey, Samuel M. Galvagno Jr., Edward R. Garcia, Jonathan D. Gates, Cosmin Gauran, Brian J. Gelfand, Simon Gelman, Alexander C. Gerhart, Peter Gerner, Omid Ghalambor, Christopher J. Gilligan, Christian D. Gonzalez, Noah E. Gordon, William B. Gormley, Thomas J. Graetz, Wendy L. Gross, Amit Gupta, James P. Hardy, Seetharaman Hariharan, Miriam Harnett, Philip M. Hartigan, Joaquim M. Havens, Bishr Haydar, Stephen O. Heard, James L. Helstrom, David L. Hepner, McCallum R. Hoyt, Robert N. Jamison, Karinne Jervis, Stephanie B. Jones, Swaminathan Karthik, Richard M. Kaufman, Shubjeet Kaur, Lee A. Kearse Jr., John C. Keel, Scott D. Kelley, Albert H. Kim, Amy L. Kim, Grace Y. Kim, Robert J. Klickovich, Robert M. Knapp, Bhavani S. Kodali, Rahul Koka, Alina Lazar, Laura H. Leduc, Stanley Leeson, Lisa R. Leffert, Scott A. LeGrand, Patricio Leyton, J. Lance Lichtor, John Lin, Alvaro A. Macias, Karan Madan, Sohail K. Mahboobi, Devi Mahendran, Christine Mai, Sayeed Malek, S. Rao Mallampati, Thomas J. Mancuso, Ramon Martin, Matthew C. Martinez, J. A. Jeevendra Martyn, Kai Matthes, Tommaso Mauri, Mary Ellen McCann, Shannon S. McKenna, Dennis J. McNicholl, Abdel-Kader Mehio, Thor C. Milland, Tonya L. K. Miller, John D. Mitchell, K. Annette Mizuguchi, Naila Moghul, David R. Moss, Ross J. Musumeci, Naveen Nathan, Ju-Mei Ng, Liem C. Nguyen, Ervant Nishanian, Martina Nowak, Ala Nozari, Michael Nurok, Arti Ori, Rafael A. Ortega, Amy J. Ortman, David Oxman, Arvind Palanisamy, Carlo Pancaro, Lisbeth Lopez Pappas, Benjamin Parish, Samuel Park, Deborah S. Pederson, Beverly K. Philip, James H. Philip, Silvia Pivi, Stephen D. Pratt, Douglas E. Raines, Stephen L. Ratcliff, James P. Rathmell, J. Taylor Reed, Elizabeth M. Rickerson, Selwyn O. Rogers Jr., Thomas M. Romanelli, William H. Rosenblatt, Carl E. Rosow, Edgar L. Ross, J. Victor Ryckman, Mônica M. Sá Rêgo, Nicholas Sadovnikoff, Warren S. Sandberg, Annette Y. Schure, B. Scott Segal, Navil F. Sethna, Swapneel K. Shah, Shaheen F. Shaikh, Fred E. Shapiro, Torin D. Shear, Prem S. Shekar, Stanton K. Shernan, Naomi Shimizu, Douglas C. Shook, Kamal K. Sikka, Pankaj K. Sikka, David A. Silver, Jeffrey H. Silverstein, Emily A. Singer, Ken Solt, Spiro G. Spanakis, Wolfgang Steudel, Matthias Stopfkuchen-Evans, Michael P. Storey, Gary R. Strichartz, Balachundhar Subramaniam, Wariya Sukhupragarn, John Summers, Shine Sun, Eswar Sundar, Sugantha Sundar, Neelakantan Sunder, Faraz Syed, Usha B. Tedrow, Nelson L. Thaemert, George P. Topulos, Lawrence C. Tsen, Richard D. Urman, Charles A. Vacanti, Francis X. Vacanti, Joshua C. Vacanti, Assia Valovska, Ivan T. Valovski, Mary Ann Vann, Susan Vassallo, Anasuya Vasudevan, Kamen V. Vlassakov, Gian Paolo Volpato, Essi M. Vulli, J. Matthias Walz, Jingping Wang, James F. Watkins, Maxwell Weinmann, Sharon L. Wetherall, Mallory Williams, Sarah H. Wiser, Zhiling Xiong, Warren M. Zapol, Jie Zhou
- Edited by Charles Vacanti, Scott Segal, Pankaj Sikka, Richard Urman
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- Book:
- Essential Clinical Anesthesia
- Published online:
- 05 January 2012
- Print publication:
- 11 July 2011, pp xv-xxviii
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6 - On the Extent, Growth, and Efficiency Consequences of State Business Tax Planning
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- By Donald Bruce, University of Tennessee, John Deskins, Creighton University, William F. Fox, University of Tennessee
- Edited by Alan J. Auerbach, University of California, Berkeley, James R. Hines, Jr., University of Michigan, Ann Arbor, Joel Slemrod, University of Michigan, Ann Arbor
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- Book:
- Taxing Corporate Income in the 21st Century
- Published online:
- 30 July 2009
- Print publication:
- 16 April 2007, pp 226-256
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Summary
Introduction
Traditionally, much of the literature on state corporate taxation has focused on how taxes affect the location of economic activity (see Wasylenko, 1997). A perpetual concern among policymakers is that higher tax rates or broader tax bases will retard regional economic development. In contrast, some recent research has begun to focus more on tax planning, or how firms expand after-tax profits by adjusting to tax policy through financial arrangements within related firms. Interest in tax planning among businesses is evidenced by the fact that each of the Big Four accounting firms and many banks maintain specific groups to deal exclusively with aiding firms in making arrangements to reduce their tax liability.
Tax planning is defined here as a broad set of tax avoidance and evasion schemes that affect only financial arrangements of firms. Tax planning is contrasted with strategies in which firms move physical operations to avoid higher taxes – herein termed locational distortions of tax policy. Firms may also respond to corporate taxation by altering the input mix or production technology, though no attempt is made here to measure the implications of this third effect. Tax planning exploits differences in state tax policies and often involves sophisticated arrangements wherein firms create one or more subsidiaries for the purpose of shifting income from high- to lower-tax jurisdictions. Tax planning strategies are often legal, but some may fall into a legally gray area or even be blatantly illegal methods of tax evasion, such as underreporting taxable income or overstating tax deductions.
Fiscal Impacts of Changes in Population for Nonmetropolitan Areas of the Northeast
- William F. Fox, Patrick J. Sullivan
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- Journal:
- Journal of the Northeastern Agricultural Economics Council / Volume 7 / Issue 1 / April 1978
- Published online by Cambridge University Press:
- 10 May 2017, pp. 41-46
- Print publication:
- April 1978
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The recent reversal in the intraregional migration into non-metropolitan areas has generated a great deal of interest in the problems of local government finance. Of specific concern are the changes in local government expenditures and revenues that have accompanied population growth and decline and related shifts in population composition in nonmetropolitan areas of the Northeast. Using a supply and demand framework, it is argued that the approach used in previous studies of examining the relationship between growth rates and various fiscal variables leads to biased inferences regarding the impact of growth. By analyzing the impacts of changes in the socioeconomic make-up of the population which often accompany growth and decline, the study increases the understanding of fiscal strains on local governments resulting from population shifts.