Citations with links for ACM - The Stanford University InfoLab

124 Pages·2013·1.93 MB·English

Collected References, available on-line as <i.Stanford.edu/VIC/allVICcitations.pdf> 27-Oct-13
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
AAAAAAA
[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}
1
[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 ([email protected]): 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]‡
3
[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.
5
[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.
[Auerbach:99] Alan J. Auerbach: “Measuring the impact of tax reform”; in [Slemrod:99], p.360 . Making
incremental changes is more effective than grand ones.
[AuerbachF:02] 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.
BBBBBBBB
[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.
7
[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.
9
[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.