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922 full-text articles. Page 1 of 26.

Trusting Harvard: The Cost Of Unprincipled Investing (2014), Marcy Murninghan, Robert A.G. Monks 2018 University of Massachusetts Boston

Trusting Harvard: The Cost Of Unprincipled Investing (2014), Marcy Murninghan, Robert A.G. Monks

New England Journal of Public Policy

This article provides a framework for answering two questions: How can Harvard fulfill its fiduciary obligation as an investor in ways that advance its beliefs, values, and commitments? How can Harvard take the lead in creating a curriculum for students, professionals, and the general public about the civic moral obligations of wealth? While aimed at Harvard, the issues covered are relevant to other universities and tax-exempt institutional investors, because they have a special duty to advance the public interest. Commissioned and co-authored by the noted corporate governance and responsible ownership guru Robert A. G. Monks, it calls on Harvard to ...


The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018, 2018 San Jose State University

The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018

The Contemporary Tax Journal

No abstract provided.


Why Section 179(B)(3)(A)'S Business Income Limitation Does Not Apply To Partnerships And S Corporations, David Randall Jenkins Ph.D. 2018 San Jose State University

Why Section 179(B)(3)(A)'S Business Income Limitation Does Not Apply To Partnerships And S Corporations, David Randall Jenkins Ph.D.

The Contemporary Tax Journal

No abstract provided.


Summaries For The 2017 Irs-Sjsu Small Business Tax Institute, Ruchi Chopra CPA, MBA, Ophelia Ding, Surbhi Doshi, Nilesh Lad CPA, Sara Yaqin Sun 2018 San Jose State University

Summaries For The 2017 Irs-Sjsu Small Business Tax Institute, Ruchi Chopra Cpa, Mba, Ophelia Ding, Surbhi Doshi, Nilesh Lad Cpa, Sara Yaqin Sun

The Contemporary Tax Journal

No abstract provided.


Latent Semantic Analysis: A Big Data Opportunity For Tax Research, Paul D. Hutchison Ph.D., C. Elizabeth Plummer Ph.D., CPA, Benjamin George Ph.D. 2018 University of North Texas

Latent Semantic Analysis: A Big Data Opportunity For Tax Research, Paul D. Hutchison Ph.D., C. Elizabeth Plummer Ph.D., Cpa, Benjamin George Ph.D.

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding 2018 San Jose State University

The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


R&D Credit Against Payroll Tax Liabilities - The Payroll Tax Credit, Sarah Yaqin Sun 2018 San Jose State University

R&D Credit Against Payroll Tax Liabilities - The Payroll Tax Credit, Sarah Yaqin Sun

The Contemporary Tax Journal

No abstract provided.


Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li 2018 San Jose State University

Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li

The Contemporary Tax Journal

No abstract provided.


Tax Treatment Of High-Tech Start-Up Costs, June (Yun) Hostetter CPA 2018 San Jose State University

Tax Treatment Of High-Tech Start-Up Costs, June (Yun) Hostetter Cpa

The Contemporary Tax Journal

No abstract provided.


Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason 2018 University of Pennsylvania Law School

Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason

Faculty Scholarship

In this article, we respond to Professor Zelinsky’s criticism of our arguments regarding the constitutionality of New York’s tax residence rule. We argue that the Supreme Court’s decision in Wynne requires reconsideration of the New York Court of Appeal’s decision in Tamagni.


Securing Charitable Contribution Deductions, Paul G. Schloemer 2018 Cedarville University

Securing Charitable Contribution Deductions, Paul G. Schloemer

Paul Schloemer, Ph.D.

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin 2018 Winthrop University

Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin

Manuscript Collection

(The Dorothy Moser Medlin Papers are currently in processing.)

This collection contains most of the records of Dorothy Medlin’s work and correspondence and also includes reference materials, notes, microfilm, photographic negatives related both to her professional and personal life. Additions include a FLES Handbook, co-authored by Dorothy Medlin and a decorative mirror belonging to Dorothy Medlin.

Major series in this collection include: some original 18th century writings and ephemera and primary source material of André Morellet, extensive collection of secondary material on André Morellet's writings and translations, Winthrop related files, literary manuscripts and notes by Dorothy Medlin (1966-2011 ...


On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll 2018 University of Pennsylvania Law School

On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll

Faculty Scholarship

The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income ...


An Evaluation Of The Scale Of Undeclared Work In The European Union And Is Structural Determinants: Estimates Using The Labour Input Method, Colin C. Williams, Josip Franic, Ioana Horodnic 2017 University of Sheffield

An Evaluation Of The Scale Of Undeclared Work In The European Union And Is Structural Determinants: Estimates Using The Labour Input Method, Colin C. Williams, Josip Franic, Ioana Horodnic

Colin C Williams

On average, 11.6% of total labour input in the private sector in the EU is undeclared, and undeclared work constitutes on average 16.4% of gross value added (GVA) (the difference due to undeclared labour being concentrated in sectors with higher labour productivity).

These, however, are unweighted averages, and do not take into account the relative size of the labour force in each Member State. The weighted averages, therefore, are that 9.3% of total labour input in the private sector in the EU is undeclared, and undeclared work constitutes 14.3% of GVA in the private sector. The ...


The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende 2017 Western Michigan University

The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende

Honors Theses

Given that significant U.S. federal tax reform is taking place for the first time in over 30 years, this paper examines how changing specific tax provisions may affect the average individual taxpayer as well as the wealthiest 1% of Americans. Three potential federal tax law changes are addressed: repealing the estate tax, reducing the corporate statutory income tax rate, and offering a repatriation holiday for remitting the foreign profits earned by U.S. businesses. These changes are analyzed using publicly available data from U.S. Congressional hearings, the Bureau of Economic Analysis (BEA), and the Internal Revenue Service (IRS ...


Why Taxing Carbon May Not Make The World More Green, Serguei Netessine, Sam Aflaki 2017 University of Pennsylvania

Why Taxing Carbon May Not Make The World More Green, Serguei Netessine, Sam Aflaki

Penn Wharton Public Policy Initiative

Although taxing carbon is an idea that enjoys significant support among policymakers and business leaders, new research indicates that carbon taxation can actually cause energy investments to gravitate away from the cleanest energy technologies. This counterintuitive finding reflects two key characteristics of energy markets: the worldwide increase in renewable energy sources whose output is intermittent and variable; and greater market liberalization, which has made the spot driving of electricity more volatile. The intermittency of renewable energy sources requires backup generation, typically from generators using fossil fuels. The dynamics of market liberalization amplify this negative effect of intermittency. Policymakers need to ...


Securing Charitable Contribution Deductions, Paul G. Schloemer 2017 Cedarville University

Securing Charitable Contribution Deductions, Paul G. Schloemer

Business Administration Faculty Publications

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller 2017 Appalachian State University

Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller

Journal of Counseling and Psychology

How are animals being used to improve the emotional and physical health of individuals? What are the tax implications associated with service and therapy animals? We examine these questions by providing an introduction to the subject of Animal Assisted Therapy, including how therapists and counselors are routinely using therapy animals in both individual and group treatment settings. Additionally, we discuss the potential tax savings that may be available to counselors and their clients who are using service and therapy animals. We also offer recommendations and guidance for counselors who wish to incorporate animal therapy into their treatment options.


What Is State Aid And Why Corporations Should Be Worried About It?, José Manuel Martin Coronado 2017 EMAE - Estudio Martin Abogados & Economistas

What Is State Aid And Why Corporations Should Be Worried About It?, José Manuel Martin Coronado

José-Manuel Martin Coronado

This papers gives a deep legal analysis on the foundations of state aid applicable to the European Union based on the EU Treaty. It states that the Draft Notice of the Notion of State in 2014 was a break point to modernize it and to improve its utility to fight tax avoidance. However, many issues remain to be developed in order to make it a more effective tool against BEPS.


Taxing Systemic Risk, Eric D. Chason 2017 William & Mary Law School

Taxing Systemic Risk, Eric D. Chason

University of New Hampshire Law Review

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


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