Background
King, Elizabeth Anne was born on May 3, 1956 in New York City. Daughter of Leon Aaron and Judith Doris (Rosen) Rosenthal.
(Transfer Pricing and Valuation in Corporate Taxation anal...)
Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.
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King, Elizabeth Anne was born on May 3, 1956 in New York City. Daughter of Leon Aaron and Judith Doris (Rosen) Rosenthal.
Bachelor, Sarah Lawrence College, 1977; Doctor of Philosophy, New York University, 1990.
Research associate Securities Industry Association, 1981-1982. Research and teaching assistant department economics New York University, 1982-1985. Adjunct professor City University of New York, 1985-1986.
Industry economist Internal Revenue Service, 1986-1991. Senior manager Price Waterhouse, New York City, 1991-1992. Member research faculty, postdoctoral research fellow Graduate School Business Administration, Harvard University, 1992-1993.
Associate Harvard University Center for International Affairs, since 1993. Principal, co-founder Beecher Consultant, Brookline, Massachusetts, since 1993.
(Transfer Pricing and Valuation in Corporate Taxation anal...)
Member American Economics Association.
Married Gary Mitchell King, June 19.