This article critiques the net section 1231 gain provision in the latest round of proposed regulations issued under the qualified opportunity fund statute. That net section 1231 gain provision provides that taxpayers can only invest net section 1231 gain for a taxable year in a QOF beginning on...

The economic cooperation in terms of port logistics between the Korean Peninsula and China in the Tumen River area can be described as bimodal. That between China and the Democratic People's Republic of Korea (DPRK) mainly involves infrastructure construction projects, whereas the other mode...

Using firm level data from Africa and Asia, we estimate the impact of being in a special economic zone (SEZ) on a firm's probability of exporting, export intensity, and value of exports. At the extensive margin, we find that SEZ firms in open economies are 25% more likely to export than their...

In December 2017, the U.S. Congress passed into law the Opportunity Zone (OZ) program, offering significant tax benefits for property investments in designated low-income census tracts. As investors effectively gain from higher income, opportunity zones should affect property prices. In this...

Place-based investment tax incentives known as enterprise zone laws have historically been used as a method for subsidizing investment in low-income communities. Scholarly and policy treatments of enterprise zone laws commonly discuss them as if there is a unified approach to designing these...

The research of investing in the construction of high-rise buildings in the Savan-Seno Special Economic Zone of Lao PDR, according to the sufficient economic theory has the objective of studying the situation of Savan-Seno Special Economic Zone, the feasibility of investing in the construction...

Why do states fail to stand firm against coercers? Considerable literature ascribes the failure to the shortage of domestic cohesion and alliance credibility, seldom have scholars investigated whether challengers proactively exploit division within target groups. In this article, I argue, by...

This paper brings back to the specialized research circuit, as well as to the political decision makers' attention the zoning work of agricultural production by counties, namely over the period 1980-1985-1990. The author considers it the most important research work carried out by the Institute...

Boosting the local economic growth and cohesion policy may be supported by using the public intervention. The local governments may benefit directly and indirectly from the place-based policy implemented as Special Economic Zones (SEZ). SEZ directly increase the employment and the number of...