State and local governments forfeit over $80 billion in tax revenue each year in order to incentivize businesses to expand operations and create jobs in, relocate to, or refrain from leaving their states. The use of tax incentives has expanded massively during recent decades to include all states and a range of industries. Targeted tax incentives are proven to be an inefficient method of promoting economic growth and job creation, because of the negative impact of public spending cuts that offset the decline in revenue. There is a large disparity between states that do offer large amounts of incentives and those that do not that remains largely unexplained in the literature. Using cross-sectional data from the New York Times, I examine whether this disparity is associated with the political economy or geography of the states, or if it is largely random. I find little support for the political economy and geography hypotheses. A lack of support for the first two hypotheses suggests that the use of business tax incentives is largely random at the state level. I conclude by examining the viability of several proposals for limiting the use of business incentives and suggest more data collection and further research into potential solutions.

The 2016 House Republican Blueprint proposes business tax reform that establishes a destination-based cash flow taxation system (DBCFT). Supporters of DBCFT believe a border adjustment tax appropriately addresses the common concern that modern globalization has outpaced U.S. tax legislation. Stated goals of the border adjustment tax (BAT) are to reduce compliance costs, remove special interest subsidies and crony capitalism, encourage domestic economic growth. This paper contains expositional analysis on the theoretical ramifications associated with a shift to a destination-based system. I evaluate the current and proposed corporate tax systems against four generally accepted standards for a good tax: sufficiency, convenience, efficiency, and fairness. My research suggests that a border adjustment tax offers improvement in sufficiency and convenience. However, the BAT does not pass the criteria for efficiency and fairness. Lastly, I add scenario driven research on how the border adjustment tax (BAT) will affect business taxation in California. I conclude that statewide universal adoption of the border adjustment tax produces the highest California state tax revenue under a federal system of DBCFT.

When Oregon voters passed the property tax limitation initiative, Measure 5, and the state legislature enacted school reform under the Oregon Educational Act for the 21st Century during the 1990-91 school year, the trajectory of public schooling in the state changed significantly. After Oregon's tax revolt, the state legislature also enacted legislation that equalized school funding throughout the state. The combination of equalization and the Measure 5 step-down to the $5 per $1000 tax limitation led to a decrease in statewide school funding over the decade. Many wealthy urban districts experienced years of budget cuts, while rural districts received additional funding. Despite differences in school funding, teachers emphasized the importance of student teacher relationships for teaching and learning. This thesis traces the history, passage, and implementation of these pieces of legislation and evaluates the impact of school funding and school reform, two simultaneous but uncoordinated movements, on the school system in the state. Through historical research and oral history interviews with teachers from the large urban district, Portland Public School, and the small rural district, Nyssa School District, this thesis demonstrates that teachers experienced school reform similarly. When school reform implementation relied upon teachers' collaboration to align, develop, and assess curriculum, teachers embraced change. However, when school reform shifted from outcome-based to standards-based, teachers disengaged from the reform process. They rejected reform when standardized testing drove the curriculum, was deemed irrelevant to the lives of their students, utilized inauthentic assessment, did not treat teachers as professionals, and disregarded teachers' knowledge and skills. Teachers viewed their profession as a craft and disagreed with a business model of schools. Taken together, however, school funding and school reform led to a more uniform school system centralized by the state.

Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014