scholarly journals Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy

2015 ◽  
Author(s):  
Wolfram F. Richter ◽  
Markus Breuer
Keyword(s):  
Intellectual Property ◽  
Tax Policy ◽  
Second Best

Book Reviews

2012 ◽  
Vol 50 (4) ◽  
pp. 1119-1122
Keyword(s):  
Tax Policy ◽  
Policy Design ◽  
Wellesley College ◽  
Second Best ◽  
Optimal Tax ◽  
Queen's University

Casey Rothschild of Wellesley College reviews, “From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views” by Robin Boadway. The EconLit Abstract of this book begins: “Explores the role of optimal tax analysis in informing and influencing tax policy design. Discusses the move from tax theory to policy—an overview; policy lessons from optimal tax theory; relaxing the second-best constraints; and challenges for second-best analysis. Boadway is D. C. Smith Chair in Economics at Queen's University, Kingston. Index.”

scholarly journals Second-best tax policy and natural resource management in growing economies

2010 ◽  
Vol 17 (6) ◽  
pp. 607-626 ◽  
Author(s):  
Steven P. Cassou ◽  
Arantza Gorostiaga ◽  
María José Gutiérrez ◽  
Stephen F. Hamilton
Keyword(s):  
Resource Management ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Tax Policy ◽  
Second Best

Community Interests in International Taxation

2018 ◽  
Author(s):  
Tsilly Dagan
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Conventional Wisdom ◽  
International Taxation ◽  
Collective Good ◽  
Market Failures ◽  
Double Taxation ◽  
Second Best ◽  
International Tax ◽  
International Tax Policy

This chapter describes the multilateral efforts regarding four key concerns of the international community: Prevention of double taxation, fighting “harmful tax competition,” sharing of information, and the “gaps and frictions” between the tax systems of various countries noted by the recent BEPS report. It then asks what, in fact, constitutes the community’s interest in the international tax area, arguing that where tax policy is concerned, there is no clear “textbook answer” regarding the best way to tax internationally. The chapter criticizes two proxies which are often implicitly endorsed in order to evaluate international tax policy: Cooperation among states, and the prevention of market failures. It argues that cooperation, contrary to conventional wisdom, is neither a goal in itself nor is it a good enough proxy for the collective good, and that the elimination of market failures, although indisputably beneficial, may raise a second-best problem.

Working With Interpreters to Support Students Who Are English Language Learners

2016 ◽  
Vol 1 (16) ◽  
pp. 15-27 ◽  
Author(s):  
Henriette W. Langdon ◽  
Terry Irvine Saenz
Keyword(s):  
United States ◽  
English Language Learners ◽  
Language Learners ◽  
English Language ◽  
First Language ◽  
The United States ◽  
The Other ◽  
Primary Language ◽  
Second Best ◽  
Support Students

The number of English Language Learners (ELL) is increasing in all regions of the United States. Although the majority (71%) speak Spanish as their first language, the other 29% may speak one of as many as 100 or more different languages. In spite of an increasing number of speech-language pathologists (SLPs) who can provide bilingual services, the likelihood of a match between a given student's primary language and an SLP's is rather minimal. The second best option is to work with a trained language interpreter in the student's language. However, very frequently, this interpreter may be bilingual but not trained to do the job.

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