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8 Results
Shoes hang from a power line.
Mexico’s 2021 Dark Network Alliance Structure: An Exploratory Social Network Analysis of Lantia Consultores’ Illicit Network Alliance and Subgroup Data
This paper maps out the network of alliances and subgroups within the two most powerful cartels in Mexico — the Sinaloa Cartel and the Cártel de Jalisco Nueva Generación — and reveals key structural differences that could have important implications for policymakers.
Nathan P. Jones, Irina Chindea, Daniel Weisz Argomedo, John P. Sullivan April 11, 2022
This photo shows an industrial zone in China.
The Double-edged Sword: Guanxi and Science Ethics in Academic Physics in the People’s Republic of China
As China continues to open up to the transnational circulation of labor, ideas, technology and capital under globalization, one must wonder: will Chinese society’s more cosmopolitan and transnational groups continue to be guided by guanxi, the system of social networks and influential relationships that facilitate business and other dealings?
Steven W. Lewis, Elaine Howard Ecklund, Di Di March 31, 2017
IRS
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 2014