Some sharing economy firms have adopted a strategy of “regulatory entrepreneurship,” openly violating regulations with the aim rendering them dead letters. This article argues that in democracy, regulatory entrepreneurship is presumptively unethical business strategy. In all but most corrupt political environments, businesses seek to change their environment should do so through democratic proc...

IN 1985, individuals filing U.S. tax returns reported $166.4 billion of long-term capital gains in excess of short-term capital losses.' The following year Congress enacted a significant increase in capital gains taxes effective in 1987, and capital gains realizations for 1986 nearly doubled, to $324.8 billion.2 That investors' expectations of tax changes would alter their realization practices...

Provisions regarding business competition law in Indonesia are regulated Law Number 5 of 1999 concerning Prohibition Monopolistic Practices and Unfair Business Competition which regulates various prohibitions on actions that cause unfair from activities or agreements between actors, one is cartels. This study aims to analyze the use indirect evidence by KPPU process proving allegations cartel p...

This paper explores the relationships between transportation, land use and taxation. It investigates how current land tax and regulatory practices affect the amount of land devoted to roads and parking facilities, and how this affects transport patterns. It discusses ways to measure the amount of land devoted to transport facilities, examine how this varies under different circumstances, estima...

This study aims to analyze the practice of excessive pricing on airlines as a form abuse dominant position from perspective business competition law. The is strategy setting and exploitative prices toward consumers. In this research, researcher indicated unfair associated with practices. addition, also analyzed impact practices consumers competition. research method used normative doctrinal app...

Executive Summary For states considering health coverage expansions, a health care sales tax (provider tax) is one revenue source that deserves consideration, for many reasons. First, state revenues often decline significantly when states experience an economic downturn, at the very time when demands for state-funded health programs increase. But revenues from provider taxes do not fall when th...