Thesis (LL. M.)--Judge Advocate General's School, United States Army, 1976. / "March 1976." Typescript. Includes bibliographical references. Also issued in microfiche.

After witnessing the success of Canadian strategies to attract U.S. film production in the 1990s, states and localities began offering financial incentives in an effort to lure film and video production away from their traditional hubs in California and New York (Christopherson & Rightor, 2010). This effort increased dramatically in the 2000s, both in scope and in scale. Production activity can now locate in states offering rebates of up to 40 percent of costs, even if this exceeds their actual tax bills, and all but a handful of states offer some form of tax incentives (Christopherson & Rightor, 2010; Katz & Rosenthal, 2006; National Conference of State Legislatures, 2011; Vock, 2008). While some states may be reducing incentive packages in the current climate of fiscal austerity, others are doubling down on that strategy as an effort to stimulate job growth and increased economic activity. And while most states tout many successes from these programs in both metrics, the question of whether such policies promote long-term sustainable economic development has not been fully answered. First I use theoretical literature to construct a model of sustainable industrial development. I will then test this model using a variety of methods and data sets at the national, and state and county levels. In the following two analytical chapters, I will evaluate the impacts of incentives on state-level employment and firm growth, followed by an assessment of the economic effects of incentives in one such state: Georgia. By using this variety of approaches and units of analysis, I hope to shed light on both the macro- and micro-level impacts such incentives have on the industrial economic development of states. In the first study, I use data from the County Business Patterns (CBP) over the years 2002-2013 to view changes in economic activity by state by the level of incentives offered. Using panel data for industry employment, establishment and occupational employment, I use a fixed and random effects regression models to view the relationship between the presence of incentives and the levels of employment and firms in the film industry of each state. Next, I use Georgia as a case study with which to evaluate the degree to which financial incentives for the motion picture industry can create a sustainable network of local firms and workers. I test these theories by using confidential QCEW data to analyze establishment-level activity and relative locations. The results neither completely confirm nor disprove the hypothesis that attracting mobile productions with state tax incentives can establish a nascent industry and generate long-term employment in a region. However, there is some evidence that the number of years the MPIs are in effect does have a positive impact, especially on establishments and occupations. Additionally, the states’ climate and transportation access relative to Los Angeles and other locations are important factors in building a local industry.

In this study I investigate how changes in marginal taxation on labour income affect labour supply in Sweden in the time period 1991-2006. Unlike previous research which has used data on the individual level, this study uses aggregated data on the municipality level and another methodological approach. The results indicate that labour supply is reduced as marginal taxation is increased, but the reduction is modest and varies between those in the public and the private sector. The reduction in labour supply is in line with conclusions from previous research, but in contrast to previous studies it is found that labour income increases as marginal taxation increases.

The tax might be identifiable with a tax-law relationship or make it subject to such a relationship, i.e. it could be definable as a public obligation of a participant in the legal relationship, or might be able to both approaches. The starting point is the economic definition of taxe and precisely the functional definition used in economic theory and financial science, neatly summarized commonly available knowledge about the principles of tax, operand the analysis of the economic construction of the tax in terms of legal doctrine, by the structural elements of the tax, since the legal definition of tax lies on them. Contrary to what is commonly recognized, tax procedural rules in Czech Republic contain a general legal definition of tax. Refuted can be the view that this definition is merely a legislative abbreviation. After a relatively long exploration of the concept tax, forced by an insufficiency of theoretical knowledge on this subject, tax jurisdiction of the state is examined as the ability to impose taxes and at a same time the general requirement of legality on all levels of exercising that power of every sovereign state. KEY WORDS Tax - Legality - Tax principles - State - Tax sovereignty - Protection of property

Bakalauro baigiamajame darbe nagrinėjamas administracinės teisės principų įgyvendinimas Valstybinės mokesčių inspekcijos veikloje, išanalizuojant administracinės teisės principų sampratą, rūšis, funkcijas bei realizavimą viešajame administravime ir ištiriant šių principų įgyvendinimą Šiaulių apskrities valstybinės mokesčių inspekcijos atveju. / The present Bachelor Thesis deals with implementation of administrative law principles within the activities of State Tax Inspectorate by analysing the conception, types, functions of administrative law as well as realisation thereof in public administration and by studying implementation of these principles in case of Šiauliai County State Tax Inspectorate.

O presente trabalho tem o objetivo de discutir os fundamentos que possibilitam um novo relacionamento entre Estado e Cidadão em torno da tributação, superando um ambiente de litigiosidade necessária. Para tanto, em uma perspectiva instrumental, se vale da democracia participativa e deliberativa para fundamentar maior participação do cidadão em torno da tributação e criação e reinvenção de novos espaços em que se possa realizar um diálogo entre ambos, antes de se procurar uma via litigiosa. O trabalho se vale, também, da descrição de fenômenos da realidade que possibilitam o relacionamento baseado na cooperação. Finaliza por reconhecer que a participação do cidadão na tributação ainda é incipiente, embora já dê sinais de seu surgimento.

O presente trabalho tem o objetivo de discutir os fundamentos que possibilitam um novo relacionamento entre Estado e Cidadão em torno da tributação, superando um ambiente de litigiosidade necessária. Para tanto, em uma perspectiva instrumental, se vale da democracia participativa e deliberativa para fundamentar maior participação do cidadão em torno da tributação e criação e reinvenção de novos espaços em que se possa realizar um diálogo entre ambos, antes de se procurar uma via litigiosa. O trabalho se vale, também, da descrição de fenômenos da realidade que possibilitam o relacionamento baseado na cooperação. Finaliza por reconhecer que a participação do cidadão na tributação ainda é incipiente, embora já dê sinais de seu surgimento.

Made available in DSpace on 2016-04-26T20:24:14Z (GMT). No. of bitstreams: 1 Rafael Marchetti Marcondes.pdf: 1161112 bytes, checksum: 4745ef914408134f883713606c3519d9 (MD5) Previous issue date: 2016-02-23 / This work aims to examine taxation on compensation received by entertainers and sportspeople for the license granted to third parties to use their image rights. Current legislation approaches the matter in a generic way, either equating the use of an image right to a simple obligation to use or to an obligation to give or even not specifically regulating the subject. Therefore, we will present an investigative method by means of which it is possible to consistently decide whether or not to levy taxes in such operations. The proposal herein is to start examining the transaction concerning the use of an image by identifying the main activity agreed in order to subsequently evaluate if such rendering implies an obligation whose legal nature is either to do or to give. The conclusion for charging or not the various taxes will result from the comparison between each tax s material aspect and the legal nature of the analyzed obligation. Notwithstanding, we aim to previously define the characteristic features of personality rights, especially image rights, in order to be able to indicate the constitutional protection provided to the image in its several aspects: social image, sole external image and group external image, differentiating them from arena rights. The purpose is also to analyze distinctive features of the image, which make it a sole and unique right, as well as its legal nature from the several theories developed by the doctrine so as to define the parameters of the image. It is only after the abovementioned definition that this work will effectively examine the compensation gained by the image rights holder. The identification of the main activities involved and their legal nature will allow one to decide on the subsumption of facts concerning the use of the images of entertainers and sportspeople to the following taxes: Municipal Tax on Services (ISS), State Tax on Distribution of Goods, Transport and Communication Services (ICMS), Income Tax (IR), Social Contribution on Net Profits (CSL), Contribution for the Social Integration Program (PIS) and Contribution for the Financing of Social Security (COFINS), Contribution for Economic Intervention Royalties (CIDE-royalties) and Import and Export Duty. By examining the taxation by Income Tax, we will also analyze the possibility of entertainers and sportspeople to constitute legal entities aiming to exploit personal rights and the situations in which it is accepted to disregard the corporate entity. Finally, the paper will address the taxation regime applicable to international transactions comprising the use of the image of those entertainers and sportspeople, in situations which the purpose is an obligation to do and in those in which the purpose is an obligation to give, in compliance with OECD Model Convention and the treaties signed by Brazil in order to avoid double taxation / O trabalho tem por objetivo examinar a tributação da contraprestação recebida por artistas e esportistas em decorrência da licença concedida a terceiros para o uso do direito sobre a sua imagem. Como a legislação existente trata do assunto de forma genérica, ora equiparando a sua utilização a uma obrigação de fazer, ora a uma obrigação de dar, ou mesmo não regulando especificamente a matéria, apresentamos um método investigativo pelo qual é possível concluir com consistência pela incidência ou pela não incidência dos tributos nessas operações. A proposta aqui trazida é a de se examinarem os negócios que envolvam a utilização da imagem a partir da identificação da atividade-fim contratada, para, posteriormente, avaliar se tal prestação consiste em uma obrigação cuja natureza jurídica é de um fazer ou de um dar. A conclusão pela cobrança ou não das espécies tributárias decorrerá do confronto da materialidade de cada uma delas com a natureza jurídica da obrigação analisada. Antes, porém, vamos fixar os traços característicos dos direitos da personalidade e, em especial, do direito de imagem, passando a apontar a tutela constitucional conferida à imagem nas suas diferentes vertentes: atributo, retrato e retrato em obras coletivas, diferenciando-as do direito de arena. Também serão analisados os traços caracterizadores da imagem, que a tornam um direito único e singular, bem como a sua natureza jurídica a partir das diversas teorias desenvolvidas pela doutrina, a fim de delinear os contornos da imagem. Somente após isso é que o estudo passará efetivamente a examinar a contraprestação auferida pelo detentor da imagem, com base na identificação das atividades-fim envolvidas e sua natureza jurídica para concluir pela sujeição ou não dos fatos envolvendo o uso da imagem de artistas e esportistas ao ISS, ao ICMS, ao IR, à CSL, ao PIS e à COFINS, à CIDEroyalties, ao Imposto de Importação e ao de Exportação. Ao se examinar a tributação pelo IR, também será analisada a possibilidade de artistas e esportistas constituírem pessoas jurídicas com a finalidade de explorar direitos personalíssimos e as situações em que se admite a desconsideração da personalidade jurídica. Por fim, o estudo abordará o regime jurídico tributário aplicável às transações internacionais envolvendo o uso da imagem de artistas e esportistas, nas situações em que o fim pretendido é um fazer e naquelas em que ele consiste em um dar, diante do disposto na Convenção Modelo OCDE e nos tratados firmados pelo Brasil para evitar a dupla tributação da renda