ERPN: Regulation (Topic)最新文献

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Regional Sports Networks, Competition, and the Consumer 区域体育网络、竞争和消费者
ERPN: Regulation (Topic) Pub Date : 2006-05-01 DOI: 10.2139/ssrn.1103605
Diana L. Moss
{"title":"Regional Sports Networks, Competition, and the Consumer","authors":"Diana L. Moss","doi":"10.2139/ssrn.1103605","DOIUrl":"https://doi.org/10.2139/ssrn.1103605","url":null,"abstract":"This paper examines competitive issues surrounding sports media rights and multichannel video programming distribution (MVPD) markets. Cable and satellite providers often have significant interests in the Regional Sports Networks (RSNs) that jointly coordinate and market the media rights for regional or local sports teams in various U.S. markets. But these markets have a number of features that should factor importantly into competition analysis. For example, there is often limited competition in sports media rights and MVPD markets. Ongoing changes in programming content and packaging, and the bundling of sports and non-sports programming also means that market definition is an important issue. Finally, unique consumer preferences for quality and consistency in sports programming should be considered. The paper argues that changes in the structure of RSN and MVPD markets and non-merger agreements should be closely scrutinized by antitrust and regulatory agencies. This includes mergers at the horizontal MVPD and RSN levels and those that create vertically-integrated content/distribution platforms. Such scrutiny should pay close attention the \"systems competition\" issues raised by the two dominant modes of MVPD--cable and satellite. Both antitrust and regulatory agencies should make full use of remedial conditions in dealing with problematic mergers and the Federal Communications Commission should pursue directives geared toward promoting and maintaining competition in the carriage of sports-related programming.","PeriodicalId":243307,"journal":{"name":"ERPN: Regulation (Topic)","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117097603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Tax Policies and Entrepreneurship: Relative Tax Rates and Health Insurance Deductibility 税收政策和创业:相对税率和健康保险扣除
ERPN: Regulation (Topic) Pub Date : 2005-08-01 DOI: 10.2139/ssrn.1262288
T. Gurley-Calvez
{"title":"Tax Policies and Entrepreneurship: Relative Tax Rates and Health Insurance Deductibility","authors":"T. Gurley-Calvez","doi":"10.2139/ssrn.1262288","DOIUrl":"https://doi.org/10.2139/ssrn.1262288","url":null,"abstract":"This project investigates the effects of taxes on entrepreneurship activities in the United States over a twelve-year period, 1979-1990. The study details two prior theoretical models focusing on two aspects of the tax system: (1) the effects of tax policies on the relative risk of the entrepreneurial sector through loss and offsets, and (2) the opportunities for, and benefits of, evasion. Critiquing the theoretical ambiguity of such theoretical models, a model is developed that combines the relative risk framework with evasion opportunities. Using a random effects model, the tax rates the filer would face both as a wage and salary worker and as an entrepreneur are predicted. The data spans from 1979 to 1990, from more than 200,000 tax returns. Employing a duration model and a discrete choice model, the following findings are made: (1) tax rates have important effects on entrepreneurial entry and survival; and (2) decreases in expected marginal tax rates in the wage sector lower the probability of entrepreneurial entry, diminish the survival of existing entrepreneurs, and increase the probability of entrepreneurial exit. The findings are consistent with the predictions of the chosen theoretical model. It is also indicated that entrepreneurs are sensitive to multiple facets of the tax system, including relative tax rates and tax incentives targeted at health insurance. Findings also indicate that tax policy is an effective tool for influencing levels of entrepreneurship in the economy.","PeriodicalId":243307,"journal":{"name":"ERPN: Regulation (Topic)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121044078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Did Microsoft Deter Software Innovation? 微软阻碍了软件创新吗?
ERPN: Regulation (Topic) Pub Date : 2001-05-01 DOI: 10.2139/SSRN.269498
J. Lerner
{"title":"Did Microsoft Deter Software Innovation?","authors":"J. Lerner","doi":"10.2139/SSRN.269498","DOIUrl":"https://doi.org/10.2139/SSRN.269498","url":null,"abstract":"The impact of Microsoft on innovation in the computer software industry was fiercely debated during the recent antitrust case. This paper attempts to address this question through a new database that allows a comprehensive overview of patenting, venture capital financing, sales, and employment in the U.S. software industry between 1990 and 2000. While the conclusions must be necessarily tentative given the crudeness of my measures, I find little evidence consistent with the hypothesis that Microsoft has had a detrimental effect on innovation in the software industry, even after controlling for the possibility that possible that Microsoft targeted areas that also had the greatest potential for innovation and growth.","PeriodicalId":243307,"journal":{"name":"ERPN: Regulation (Topic)","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129179727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
The Distribution of Income of Self-Employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany 德国个体户、企业家和职业的收入分配:微观所得税统计
ERPN: Regulation (Topic) Pub Date : 2000-02-01 DOI: 10.1007/978-3-642-57232-6_6
J. Merz
{"title":"The Distribution of Income of Self-Employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany","authors":"J. Merz","doi":"10.1007/978-3-642-57232-6_6","DOIUrl":"https://doi.org/10.1007/978-3-642-57232-6_6","url":null,"abstract":"","PeriodicalId":243307,"journal":{"name":"ERPN: Regulation (Topic)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2000-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126709847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 86
The Buyer's Receipt Model for the Tax Consequences of the Assumption of Liabilities in Asset Purchases 资产购买中承担负债的税务后果的买方收据模型
ERPN: Regulation (Topic) Pub Date : 1900-01-01 DOI: 10.2139/SSRN.1023062
C. Crane
{"title":"The Buyer's Receipt Model for the Tax Consequences of the Assumption of Liabilities in Asset Purchases","authors":"C. Crane","doi":"10.2139/SSRN.1023062","DOIUrl":"https://doi.org/10.2139/SSRN.1023062","url":null,"abstract":"This paper offers an approach to taxing liability assumptions made in the context of taxable aquisitions of the assets of ongoing businesses. It suggests that the buyer be viewed as having received a payment from the seller to cover the expected value of the assumed liabilities and to compensate for the risk involved in the assumption. More importantly, the paper highlights the fact that it will be impossible to assign a value to the assets transferred without taking into account the tax treatment to be given to the assumed liabilities. This paper was widely circulated in 1991.","PeriodicalId":243307,"journal":{"name":"ERPN: Regulation (Topic)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124391888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Fiscal Federalism and Tax Autonomy: Digital Economy Challenges 财政联邦制与税收自治:数字经济的挑战
ERPN: Regulation (Topic) Pub Date : 1900-01-01 DOI: 10.4467/22996834FLR.19.006.10767
A. Kopina, Dmitriy Kopin
{"title":"Fiscal Federalism and Tax Autonomy: Digital Economy Challenges","authors":"A. Kopina, Dmitriy Kopin","doi":"10.4467/22996834FLR.19.006.10767","DOIUrl":"https://doi.org/10.4467/22996834FLR.19.006.10767","url":null,"abstract":"The delimitation of tax administrating powers between the state and its parts (subjects, lands, etc.) has an important role in the foundation of the tax system of any state, regardless of whether it is unitary or federal. Digital economy is, above all, the emergence of new forms of management, which require a different procedure for the definition of the subjects and the objects of taxation, as well as the procedure for linking the relevant objects to the territories of the sources. Th e challenges of digital economy are being actively discussed in relation to cross-border operations and transnational companies on an international level, such interest has become particularly relevant aft er the development of the OECD BEPS plan. Nonetheless, digital economy also represents a challenge for domestic relations regarding tax management. In this article, taking as an example the Russian Federation, we will illustrate emerging problems in this area and describe the attempts at solving them.","PeriodicalId":243307,"journal":{"name":"ERPN: Regulation (Topic)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128789747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Bankrupting Trademarks 破产商标
ERPN: Regulation (Topic) Pub Date : 1900-01-01 DOI: 10.31228/osf.io/cenbx
Xuan-Thao N. Nguyen
{"title":"Bankrupting Trademarks","authors":"Xuan-Thao N. Nguyen","doi":"10.31228/osf.io/cenbx","DOIUrl":"https://doi.org/10.31228/osf.io/cenbx","url":null,"abstract":"37 UC Davis Law Review 1267 (2004)","PeriodicalId":243307,"journal":{"name":"ERPN: Regulation (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124763682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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