Keeping the Faith: The Permanent Campaign against Tax Shelters

Keeping the Faith: Corporate Governance After the Credit Crisis

The desirability of a permanent tax amnesty

There are two main concerns about tax amnesty. First, if it is anticipated it may increase cheating and reduce the efficiency of the tax system. Second, amnesty may be inequitable by letting cheaters ‘off the hook’. However, several federal governments currently hold a policy of long-term, or permanent, tax amnesty, in apparent defiance of these concerns. This paper examines fully anticipated t...

Frattarelli Hart 1 Tax Shelters or Efficient Tax Planning ? A Theory of The Firm Perspective On the Economic Substance Doctrine

Perspective On the Economic Substance Doctrine T. Christopher Borek, Angelo Frattarelli, and Oliver Hart April, 2013 Abstract Courts have articulated a number of legal tests to distinguish corporate transactions that have a legitimate business or economic purpose from those carried out largely, if not solely, for favorable tax treatment. We outline an approach to analyzing the economic subs...

the effect of keeping reflective journals by language instructors on the process of reading comprehension among iranian high school students

خواندن ودرک مطلب از مهمترین مهارتها در یادگیری زبان خارجی محسوب می شود. این تحقیق تاثیر برگه های تامل برانگیز هدایت شده را در ارتقاع مهارت خواندن ودر ک مطلب در دانش اموزان دبیرستانی ایرانی بررسی می نماید. ازمجموع ?2 دانش آموز سال چهارم دبیرستان شهید رجایی شهرستان اسلامشهر¸ پس از اجرای آزمون استاندارد ((nelson 150a تعداد 39 دانش آموز که نمرات آنها یک سطح انحراف معیار بالاتر یا پایین تر ازمعدل قر...

Keeping the Faith: African American Faith Leaders’ Perspectives and Recommendations for Reducing Racial Disparities in HIV/AIDS Infection

In Philadelphia, 66% of new HIV infections are among African Americans and 2% of African Americans are living with HIV. The city of Philadelphia has among the largest numbers of faith institutions of any city in the country. Although faith-based institutions play an important role in the African American community, their response to the AIDS epidemic has historically been lacking. We convened 3...