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private equity, profits interest, carried interest, carry, taxation of capital, taxation of services, capital gains, ordinary income, capital gains preference, tax deferral, stock-based compensation, equity-based compensation, option pricing, Black-Scholes formula, tax revenue estimation, H.R. 2834

Restricted stock, Section 83(b) election, taxation, executive compensation, equity-based pay, employee stock options, tax planning, compensation planning

financial innovation, put-call parity, regulatory arbitrage, financial history, usury

Prejudgment interest, litigation, trial, compensation

tax discrimination, capital export neutrality, capital import neutrality, capital ownership neutrality, European Court of Justice, Schumacker, Gerritse, de Groot, competitive neutrality

Employee ownership, Employee stock ownership plans, ESOPs, S corporations, mergers and acquisitions, Samuel Zell, Chicago Tribune, valuation, taxation, synthetic equity, Charles Rangel

international competitiveness, tax competition, foreign direct investment, international tax, international finance, tax incentives, cross-border transactions, foreign tax credits, capital export neutrality, capital import neutrality, capital ownership neutrality, mihir desai, james hines, ubit

foreign tax credit, worldwide taxation, competitiveness, tax competition, foreign direct investment, international taxation, capital export neutrality (CEN), capital import neutrality (CIN), capital ownership neutrality (CON)

tax sparing, foreign tax credit, worldwide taxation, competitiveness, tax competition, implicit taxes, foreign direct investment, international taxation, capital export neutrality, CEN, capital import neutrality, CIN, capital ownership neutrality, CON, national neutrality, NN

foreign direct investment, international taxation, tax competition, capital export neutrality (CEN), capital import neutrality (CIN), capital ownership neutrality (CON), automobiles, bailout, credit crunch, value added tax, formulary apportionment, and cost of capital allowance (COCA)

Prejudgment interest, international arbitration, international trade, alternative dispute resolution, law & economics, compensation, coerced loan, damages, time value of money, award, currency conversion

Employee stock options, restricted stock, ESOs, NQOs, ISOs, taxation

sovereign wealth funds, section 892, worldwide taxation, territorial taxation, tax subsidy, international competitiveness, tax competition, foreign investment, direct investment, portfolio investment, international taxation, capital export neutrality (CEN), capital import neutrality (CIN)

competitiveness, taxation, international competitiveness, international taxation, territorial taxation, worldwide taxation, foreign tax credit, source-based taxation, residence-based taxation, capital export neutrality, capital import neutrality, capital ownership neutrality

tax shelter, dividend stripping, Compaq, international tax, implicit taxes, tax arbitrage, economic substance, pre-tax profit, Taxation - Federal Income, Law & Economics

Unrelated business income tax, tax-exempt entity, charity, religious organization, nonprofit organization, debt-financed investments, for-profit business, federal income taxation, competitiveness, unfair competition, tax competition, competitive advantage, private activity bonds, property tax

International Taxation, investment, international competitiveness, tax competition, foreign direct investment, asset acquisition, international finance, tax incentives, cross-border transactions, foreign tax credits, capital export neutrality, capital import neutrality, capital ownership neutrality

UK Windfall Profit Tax Act of 1997, foreign tax credits, privatization of British utilities, corporate valuation, historical earnings vs. expected value of earnings, creditable tax

ECJ, tax discrimination, competitive neutrality, CON, capital ownership neutrality, CEN, capital export neutrality

Consumption tax, Income tax