FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121593158> ?p ?o ?g. }

• W3121593158 endingPage "175" @default.
• W3121593158 startingPage "141" @default.
• W3121593158 abstract "Salt Lake County, Utah, like many other counties throughout the nation, has struggled with finding a meaningful and effective way to address persistent homelessness and high rates of recidivism within the county. Current government funding for programs to address these issues is limited and their effectiveness is often unknown. The result is costly: 43% of persistently homeless individuals in Salt Lake County become chronically homeless within two years; 74% of high-risk offenders return to county jail within four years of their release; and the Salt Lake County jail is currently operating at full capacity. These issues also result in numerous other social and financial costs to society.In an attempt to address these issues, in December 2016, Salt Lake County launched a million dollar initiative to provide more than 500 of the county’s most vulnerable and at-risk population with innovative, evidence-based, preventative services never before available to these residents. Unlike other social programs, the government (and taxpayers) will not have to pay anything initially. Instead, investors will provide the upfront capital to finance the program and assume the risk of an unsuccessful program. If the program is successful in achieving pre-determined results, only then will the government repay the investors their initial capital, as well as a small return on their investment.The structure of the Salt Lake County program is just one example of a new type of financing mechanism that has recently emerged: social impact bonds (“SIBs”). Although still in their infancy, SIBs have generated a lot of excitement. They have received support from the Obama administration, major financial institutions, policy experts, philanthropic organizations, and universities. As a result, numerous SIBs have already been launched in communities across the country and world to address issues ranging from unemployment and child welfare to education and mental illness.Despite this initial excitement, SIBs have not yet generated sufficient private capital to truly make an impact in the United States. This Article is the first to argue that U.S. tax law is one factor that significantly contributes to the lack of private SIB investments in the United States. To demonstrate the chilling effect that the tax law has on these potentially powerful investments, I first describe the concept of a SIB, its benefits and limitations, and the likely tax implications to private SIB investors. Against this backdrop, I then consider from a normative perspective whether Congress should modify federal income tax laws to make SIBs a more tax-favored investment for private investors. My conclusion is that a tax policy change is needed." @default.
• W3121593158 created "2021-02-01" @default.
• W3121593158 creator A5090665246 @default.
• W3121593158 date "2017-01-01" @default.
• W3121593158 modified "2023-09-23" @default.
• W3121593158 title "Social Impact Bonds: A Tax-Favored Investment?" @default.
• W3121593158 doi "https://doi.org/10.7916/cjtl.v9i1.2861" @default.
• W3121593158 hasPublicationYear "2017" @default.
• W3121593158 type Work @default.
• W3121593158 sameAs 3121593158 @default.
• W3121593158 citedByCount "0" @default.
• W3121593158 crossrefType "journal-article" @default.
• W3121593158 hasAuthorship W3121593158A5090665246 @default.
• W3121593158 hasConcept C10138342 @default.
• W3121593158 hasConcept C109168655 @default.
• W3121593158 hasConcept C121087249 @default.
• W3121593158 hasConcept C138885662 @default.
• W3121593158 hasConcept C144024400 @default.
• W3121593158 hasConcept C144133560 @default.
• W3121593158 hasConcept C149923435 @default.
• W3121593158 hasConcept C159480233 @default.
• W3121593158 hasConcept C162324750 @default.
• W3121593158 hasConcept C17744445 @default.
• W3121593158 hasConcept C199539241 @default.
• W3121593158 hasConcept C27548731 @default.
• W3121593158 hasConcept C2776090404 @default.
• W3121593158 hasConcept C2778137410 @default.
• W3121593158 hasConcept C2908647359 @default.
• W3121593158 hasConcept C41895202 @default.
• W3121593158 hasConcept C50522688 @default.
• W3121593158 hasConcept C69738904 @default.
• W3121593158 hasConcept C73484699 @default.
• W3121593158 hasConcept C94625758 @default.
• W3121593158 hasConceptScore W3121593158C10138342 @default.
• W3121593158 hasConceptScore W3121593158C109168655 @default.
• W3121593158 hasConceptScore W3121593158C121087249 @default.
• W3121593158 hasConceptScore W3121593158C138885662 @default.
• W3121593158 hasConceptScore W3121593158C144024400 @default.
• W3121593158 hasConceptScore W3121593158C144133560 @default.
• W3121593158 hasConceptScore W3121593158C149923435 @default.
• W3121593158 hasConceptScore W3121593158C159480233 @default.
• W3121593158 hasConceptScore W3121593158C162324750 @default.
• W3121593158 hasConceptScore W3121593158C17744445 @default.
• W3121593158 hasConceptScore W3121593158C199539241 @default.
• W3121593158 hasConceptScore W3121593158C27548731 @default.
• W3121593158 hasConceptScore W3121593158C2776090404 @default.
• W3121593158 hasConceptScore W3121593158C2778137410 @default.
• W3121593158 hasConceptScore W3121593158C2908647359 @default.
• W3121593158 hasConceptScore W3121593158C41895202 @default.
• W3121593158 hasConceptScore W3121593158C50522688 @default.
• W3121593158 hasConceptScore W3121593158C69738904 @default.
• W3121593158 hasConceptScore W3121593158C73484699 @default.
• W3121593158 hasConceptScore W3121593158C94625758 @default.
• W3121593158 hasIssue "1" @default.
• W3121593158 hasLocation W31215931581 @default.
• W3121593158 hasOpenAccess W3121593158 @default.
• W3121593158 hasPrimaryLocation W31215931581 @default.
• W3121593158 hasRelatedWork W1543692418 @default.
• W3121593158 hasRelatedWork W1604390634 @default.
• W3121593158 hasRelatedWork W182891573 @default.
• W3121593158 hasRelatedWork W1990486449 @default.
• W3121593158 hasRelatedWork W2091907355 @default.
• W3121593158 hasRelatedWork W2170244306 @default.
• W3121593158 hasRelatedWork W2244326267 @default.
• W3121593158 hasRelatedWork W2286240518 @default.
• W3121593158 hasRelatedWork W2340609911 @default.
• W3121593158 hasRelatedWork W2609430367 @default.
• W3121593158 hasRelatedWork W2758922221 @default.
• W3121593158 hasRelatedWork W2774941356 @default.
• W3121593158 hasRelatedWork W2790454544 @default.
• W3121593158 hasRelatedWork W2913715398 @default.
• W3121593158 hasRelatedWork W292822709 @default.
• W3121593158 hasRelatedWork W3121717063 @default.
• W3121593158 hasRelatedWork W3124012107 @default.
• W3121593158 hasRelatedWork W3184858651 @default.
• W3121593158 hasRelatedWork W341508431 @default.
• W3121593158 hasRelatedWork W2185515919 @default.
• W3121593158 hasVolume "9" @default.
• W3121593158 isParatext "false" @default.
• W3121593158 isRetracted "false" @default.
• W3121593158 magId "3121593158" @default.
• W3121593158 workType "article" @default.