'A little rebellious': Why Germany is the world's capital of nudism
Many Germans consider it "the most unerotic thing in the world". The Nazis tried to root it out and failed; the Communists, too. But when confronted with nudism, the rest of the world prefers to look the other way.
Student pilot forced to land plane after instructor collapsed mid-air says homework saved his life
A student pilot who made a dramatic emergency landing during one of his first lessons says study books saved his life in a situation you would normally "only see in the movies".
Risk Week - Governance, Risk & Compliance SIG
HIGHER EDUCATION BUBBLE UPDATE: University calls out comedian who told students to ‘f*cking grow up.’ There was a time when universities actually encouraged their students to do that, but it was in a distant galaxy, long ago.
What does it mean to be serious? Who decides? How Emily Nussbaum uses the unseriousness of television to expose the machinations of seriousness more generally... Yammerings Anything But Serious Business
Infamy seems to be working out well for the real Wolf of Wall Street
Peanuts, the philosophy: Life is hard. People are difficult. Happiness can and probably will vaporize. The best response: Laugh and keep moving... Peas Puns Pals Pope
Tell Tales
Secret recording reveals Hong Kong leader would quit if she had a choice
13 Jul 2019 · “They all had to be female,” Gay recalls. “Gossip in suburbia meant it couldn't be men ...
13 Feb 2019 A 1991 study found that in the 117 spy cases discovered since World ... The sad irony is that the only informing some gay men and ..
Joana Naritomi (London School of Economics & Political Science), Consumers as Tax Auditors, 109 Amer. Econ. Rev. 3031 (2019):
To investigate the enforcement value of third-party information on potentially collusive taxpayers, I study an anti-tax evasion program that rewards consumers for ensuring that firms report sales and establishes a verification system to aid whistle-blowing consumers in Sao Paulo, Brazil (Nota Fiscal Paulista). Firms reported sales increased by at least 21 percent over 4 years. The results are consistent with fixed costs of concealing collusion, increased detection probability from whistle-blower threats, and with behavioral biases associated with lotteries amplifying the enforcement value of the program.
I like to talk about "taking the right level of the right risks."
As
you sit and read this, you are taking a risk: You are breathing. You
are taking a risk that you will inhale bacteria, etc., that will make
you sick. But you accept that risk because the alternative is a poor
one!
To regain trust, our public service must be allowed to take risks
Nobel Laureate In Economics: Property Tax = Income Tax On Housing:
Eugene F. Fama (University of Chicago Booth School of Business; 2013 Nobel Laureate in Economics), Property Taxes:
It is often claimed that home ownership is a good deal because the housing services it provides are in effect untaxed income. My simple point is that the property tax paid by a home owner is in effect an income tax on housing services.
Gambling tax: should the ATO tax your winnings?
INTHEBLACK
Winnings from gambling are tax free in most jurisdictions. Would there be any point to taxing winnings ...
INTHEBLACK
Ruth Mason (Virginia) & Leopoldo Parada (Turin), Digital Battlefront in the Tax Wars, 92 Tax Notes Int'l 1183 (Dec. 17, 2018):
We argue that the high revenue triggers in proposed digital taxes — including the recent Franco-German proposal for a digital advertising tax — may violate state aid law and prohibitions on nationality discrimination in the Treaty on the Functioning of the European Union
Complex op risk models open to high error, study finds
Operational risk models used by many large banks could produce flawed results when calculating ...
Why Open Secrets Exist in Organizations - Harvard Business Re
"If you can’t measure it, you can’t manage / improve it." This quote from Peter Drucker is as relevant for Risk Management as it is for General Management.
WWII: A memory battleground on the 80th anniversary AP
HIGHER EDUCATION BUBBLE UPDATE: University calls out comedian who told students to ‘f*cking grow up.’ There was a time when universities actually encouraged their students to do that, but it was in a distant galaxy, long ago.
What does it mean to be serious? Who decides? How Emily Nussbaum uses the unseriousness of television to expose the machinations of seriousness more generally... Yammerings Anything But Serious Business
Infamy seems to be working out well for the real Wolf of Wall Street
Peanuts, the philosophy: Life is hard. People are difficult. Happiness can and probably will vaporize. The best response: Laugh and keep moving... Peas Puns Pals Pope
Tell Tales
13 Jul 2019 · “They all had to be female,” Gay recalls. “Gossip in suburbia meant it couldn't be men ...
13 Feb 2019 A 1991 study found that in the 117 spy cases discovered since World ... The sad irony is that the only informing some gay men and ..
Joana Naritomi (London School of Economics & Political Science), Consumers as Tax Auditors, 109 Amer. Econ. Rev. 3031 (2019):
To investigate the enforcement value of third-party information on potentially collusive taxpayers, I study an anti-tax evasion program that rewards consumers for ensuring that firms report sales and establishes a verification system to aid whistle-blowing consumers in Sao Paulo, Brazil (Nota Fiscal Paulista). Firms reported sales increased by at least 21 percent over 4 years. The results are consistent with fixed costs of concealing collusion, increased detection probability from whistle-blower threats, and with behavioral biases associated with lotteries amplifying the enforcement value of the program.
I like to talk about "taking the right level of the right risks."
As
you sit and read this, you are taking a risk: You are breathing. You
are taking a risk that you will inhale bacteria, etc., that will make
you sick. But you accept that risk because the alternative is a poor
one!
To regain trust, our public service must be allowed to take risks
Nobel Laureate In Economics: Property Tax = Income Tax On Housing:
Eugene F. Fama (University of Chicago Booth School of Business; 2013 Nobel Laureate in Economics), Property Taxes:
It is often claimed that home ownership is a good deal because the housing services it provides are in effect untaxed income. My simple point is that the property tax paid by a home owner is in effect an income tax on housing services.
Gambling tax: should the ATO tax your winnings?
INTHEBLACK
Winnings from gambling are tax free in most jurisdictions. Would there be any point to taxing winnings ...
|
INTHEBLACK
|
Ruth Mason (Virginia) & Leopoldo Parada (Turin), Digital Battlefront in the Tax Wars, 92 Tax Notes Int'l 1183 (Dec. 17, 2018):
We argue that the high revenue triggers in proposed digital taxes — including the recent Franco-German proposal for a digital advertising tax — may violate state aid law and prohibitions on nationality discrimination in the Treaty on the Functioning of the European Union
Complex op risk models open to high error, study finds |
Operational risk models used by many large banks could produce flawed results when calculating ...
Why Open Secrets Exist in Organizations - Harvard Business Re"If you can’t measure it, you can’t manage / improve it." This quote from Peter Drucker is as relevant for Risk Management as it is for General Management. |
WWII: A memory battleground on the 80th anniversary AP
Patrick Cleary (J.D. 2020, Ohio State), The Good, the Bad, and the Ugly: Why IRC § 280E Is Not the Industry Killer It Is Portrayed to Be:
Taxes implicate nearly every area of business. The recent marijuana boom has thrust one tax code provision into the spotlight. IRC § 280E prohibits tax deductions and credits for expenses paid or incurred in the trafficking of Schedule I or II controlled substances. This increases tax liability for marijuana businesses who commonly refer to the provision as an “industry killer.” This paper intentionally goes against the grain to show how IRC § 280E is not the “industry killer” it is portrayed to be and explores ways in which slow growth may be marijuana’s best path forward. The argument in favor of IRC § 280E is made by explaining the provisions’ development and legal framework before applying it to the marijuana industry. Next, IRC § 280E must be contextualized within the marijuana industry’s rapid growth and the 2017 Tax Cuts and Jobs Act.
Mitchell L. Engler (Cardozo), Sham on You: Too Good to Be True, 22 Fla. Tax Rev. 313 (2019)
- Heather M. Field (UC-Hastings), A Tax Professor's Guide to Formative Assessment, 22 Fla. Tax Rev. 363 (2019)
- Darien Shanske (UC-Davis), Expanding State Fiscal Capacity, Part I: Combining an Entity-Level Consumption Tax, Improved Sales Factor Apportionment, and a Tax on a Federal Windfall (the QBI Deduction), 22 Fla. Tax Rev. 448 (2019)
- Rifat Azam (Radzyner) & Orly Mazur (SMU), Cloudy with a Chance of Taxation, 22 Fla. Tax Rev. 500 (2019) (reviewed by Hayes Holderness (Richmond) here)
- Orli Oren-Kolbinger (Villanova), Measuring the Effect of Social Background on Judicial Decision-Making in Tax Cases, 22 Fla. Tax Rev. 579 (2019)
- Yariv Brauner (Florida), Book Review, 22 Fla. Tax Rev. 571 (2019) (reviewing Tsilly Dagan (Oxford), International Tax Policy: Between Competition and Cooperation (Oxford University Press 2018))
