References For: Gio Wiederhold: Valuing Intellectual Capital, Multinationals and Taxhavens Springer Verlag 2013
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Collected References, available on-line as <i.Stanford.edu/VIC/allVICcitations.pdf>, updated 6 June 2019 References for: Gio Wiederhold: Valuing Intellectual Capital, Multinationals and Taxhavens Springer Verlag 2013 VIC Citations This list includes all the references cited in Valuing Intelectual Capital [Wiederhold:13], as well as others that I have persused. For general information, I chose in [Wiederhold:13] a recent publication for citation, trusting that it will be easier to locate and cite earlier work. As is common in tax matters, opinions abound. Refereed material is italicized. Entries cited and listed in the Reference section of [Wiederhold:13] have [bold identifiers]; entries considered, but not cited are marked ‡. Entries marked † were used for [Wiederhold:06] . Transcription into the spreadsheet for VIC are marked [VIC xls /worksheet]. Shaded text is to be omitted in publication, but helpful for search or as an aide de memoire. I am adding [VIC chap#.section#] references. The notation [ACM] indicates its use in an CACM blog. A notation ε indicates its relevance to a draft article for a book on Ecological, Societal, and Technological Risks. AAAAAAA [AakerJ:94] D. Aaker and R. Jacobson ‘‘The Financial Information Content of Perceived Quality”; Journal of Marketing Research, 1994. The benefits of advertising are limited to the period in which the expenditures are incurred. [VIC Ch.3.3].. [Aaron:13B] Henry J. Aaron: Tax Reform? Between a Rock and a Hard Place; Huffington Post, Brookings, 15 Jan. 2013. The 1986 reforms shifted $1T (adjusted) from individuals to Corportations over 10 years. Mobility of capital and the proliferation of multinatinal companies prevents such a solution now. Must raise personal income tax.[VIC 10.7.4] [Aaron:13G] Henry J. Aaron: You Get What You Pay For: Lessons From the IRS Scandal; Brookings, 31 May 2013. Only 1% of returns is audited. $450B is uncollected. Each dollar spent auditing yields $8. [VIC 8,7.3] [AbahoonieA:10]‡ Edward Abahoonie and Liah Alfonso: Deferred taxes on foreign earnings: A road map; Price Waterhouse Coopers (PwC), Dec.2010, updated 2012 www.pwc/us/tax. (with a nice picture of Luzern, Switzerland). [VIC 2.6] [Abba:97]† Wayne Abba: "Earned Value Management: Reconciling Government and Commercial Practices"; Program Manager, Vol.26, pp.58–69. [VIC 8.7.2] [AbdelHamid:93] T.K. Abdel-Hamid: "Adapting, correcting, and perfecting software estimates: a maintenance metaphor"; IEEE Computer, Vol.26 no.3, March 1993, pp.20-29. [VIC Chap.5.3.3.5] [AbrahamL:90] Magid M. Abraham and Leonard M. Lodish: “Getting the Most Out of Advertising and Promotion”; Harvard Business Review, May-June 1990. Profits due to advertising. [VIC Ch.3.3]. [AbrahamLLLRS:95] M.M. Abraham, L.M. Lodish, J. Livelsberger, B. Lubetkin, B. Richardson, and M.E. Stevens, ‘‘A Summary of Fifty-Five In- Market Experimental Estimates of the Long-Term Effect of TV Advertising,’’ Marketing Science, 1995. Profits due to advertising. The longterm 3-year effects double the short tem (<1 year) effects. [VIC Ch.3.3].. [AbramitzkyB:04] Ran Abramitzky and Fabio Braggion: Malthusian and Neo-Malthusian Theories; Oxford Encyclopedia of Economic History, Oxford University Press, 2004. At Stanford University.[VIC 9.4.5] [AcemogluJR:02] Daron Acemoglu, Simon Johnson and James A. Robinson: "Reversal of Fortune: Geography and Institutions in the Making of the Modern World Income Distribution"; The Quarterly Journal of Economics, : Oxford University Press Vol. 117, No. 4 (Nov., 2002), pp. 1231- 1294. cited as [Robinson:02] ? 1 [Ackoff:04] Russell L. Ackoff: “Transforming the Systems Movement”; Third International Conference on Systems Thinking in Management, ICSTM '04, 26 May 2004; http://www.acasa.upenn.edu/RLAConfPaper.pdf. [VIC Chap.10.13] [Acritas:10] Rankings of law firms employed for cross-border litigation and deals; BBW 27Sep.2010, p20. [VIC 8.7.4] [ACS360:09] Financial Accounting Standards Board: Property, Plant, and Equipment; Accounting Standards Codification 360-10-35-4, Depreciation, Version 3.0, 1 July 2009. Depreciation is a method of allocation, not of valuation. [VIC 3.4] [Actionaid:11] ActionAid: Addicted to tax havens, the secret life of the FTSE 100; ActionAid, UK, Oct.2011, http://www.actionaid.org.uk/doc_lib/addicted_to_tax_havens.pdfl. [VIC 8.5.3] [Adams:97] James D. Adams, 1997. "The Structure of Firm R&D and the Factor Intensity of Production“; NBER Working Papers 6099, National Bureau of Economic Research, Inc.; also Working Papers 97-15, Center for Economic Studies, U.S. Census Bureau. [VIC 5.7] [Adams:12] Scott Adams: Dilbert; Famous Quotes, Retrieved Jan. 2012. “There are many methods for predicting the future. For example, you can read horoscopes, tea leaves, tarot cards, or crystal balls. Collectively, these methods are known as `nutty methods.’ Or you can put well-researched facts into sophisticated computer models, more commonly referred to as `a complete waste of time’." [VIC 5.1] [ADLittle:85] ADLittle: Development of a Methodology for Estimating the Taxpayer Paperwork Burden; IRS, June 1988. Time cost for individual and business taxpayers $1813M, $3,614M = total 5,427M hours. [VIC xls /irs] [VIC 8.2.2] [AF:04] The Appraisal Foundation: Uniform Standards of Professional Appraisal Practice; Standard 9, 2004 Edition. [VIC .3.3] [AgarwalG:99] Rajshree Agarwal and Michael Gort: First Mover Advantage and the Speed of Competitive Entry, 1887-1986; National Bureau of Economic Research (NBER), Sep.1999; SSRN library http://ssrn.com/abstract=167330. First-to-market [VIC 7.4.1] [AghionH:94] Philippe Aghion and Peter Howitt: "Growth and Unemployment“; Review of Economic Studies, Wiley Blackwell, Vol.61 no.3), pp.477-494, July 1994; CEPR Discussion Papers 577. [AGN:08]‡ AGN International: The AGN European Region - 2008 Corporate Tax Survey, 2008 <http://www.agn-europe.org>. Annual surveys of ominal and effective tax rates. [VIC xls /taxrates] [VIC 9..4.2] [Aiken:09] Alex Aiken: Measure of Software Similarity Software; MOSS software, 2009, <http://www.similix.com>. [VIC 5.1.i] [AJCA:04] U.S. Congress: American Jobs Creation Act; H.R.4520, Title VIII, Subtitle A, Section 422 (a) “965(a)(1)”, 2004. Sect 801 deals with inversions. [VIC .2.5] [VIC .2.7] [Albinus:12]‡ Phil Albinus: Fleeing Dodd-Frank, Hedge Funds Follow the Sun; Advanced Trading, 5 Jan 2012. Taxhavens protect bonuses. See [Kahn:12] .As of early November, the number of funds located in Malta had grown to more than 500 with 8 billion euros ($10.7 billion) under management from 165 funds with less than 5 billion euros under management in 2006, according to the Malta Financial Services Authority, or MFSA. [AlcockBG:09] Alistair Alcock, John Bird, and Steve Gale: Alcock, Bird and Gale on the Companies Act 2006; Jordans, 2009. s.172 CA 2006, "to promote the success of the company for the benefit of its members as a whole". It sets out six factors to which a director must have regards in fulfilling the duty to promote success. These are: 1. the likely consequences of any decision in the long term, 2.the interests of the company’s employees, 3.the need to foster the company’s business relationships with suppliers, customers and others, 4.the impact of the company’s operations on the community and the environment, 5.the desirability of the company maintaining a reputation for high standards of business conduct, and, 6.the need to act fairly as between members of a company. This represents a considerable departure from the traditional notion that directors' duties are owed only to the company. [Alderman:10] Liz Alderman: ”In Ireland, Low Corporate Taxes Go Untouched”; The New York Times, 25 Nov.2010. “The corporate tax is one of the pillars of Ireland’s economy, because it drives exports and jobs, and creates tax revenues for the government”; said Paul Duffy, a vice president at Pfizer in Ireland, one of the biggest multinational employers here. Raising the tax could scare away companies and “would damage a recovery and our ability to repay the massive debts we’ve taken on”; he said. /Critics, however, say that in addition to siphoning business from countries with higher corporate tax rates, some multinationals operating under Ireland’s tax rules use complicated schemes to move profits in and out of subsidiaries there. In some cases, that allows them to lower their effective tax rate, they say. /That has opened Ireland to criticism from countries like Germany, where Chancellor Angela Merkel must justify why taxpayers should help pay for another bailout package. The argument is that Ireland could be collecting more money from the companies it has lured. /Tax rates have become a contentious issue in Europe, where governments are competing as never before to lure badly needed foreign investments as the economic crisis weighs on growth. [Ali:15]ε Feroz Ali : The Access Regime: Patent Law Reforms for Affordable Medicines; Oxford Univ. Press, 2015. India has often been called the ‘pharmacy of the developing world’ for providing high-quality and affordable generic and life-saving medicines. Having developed its own alternative model of conforming to the TRIPS Agreement, which is perceived as being in direct opposition to the US model of patent law, India has faced stiff opposition to its patent law reforms in the form of counter-provisions in the Free Trade Agreements entered into by the US and other countries. [Alice:13} Alice Corporation v. CLS Bank International and CLS Services Ltd: Petion for a Writ of Certiorari to The United States Court of Appeals for the Federal Circuit; Carter G. Phillips, 2 Sep. 2013. On patentability of concepts embodied in computer systems. [AlmDM:04] James Alm, John Deskins, And Michael McKee: Tax Evasion and Entrepreneurship: The Effect of Income reporting Policies on Evasion; 97th Annual Conference of the National Tax Association, Minneapolis, MN, Nov.2004.