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Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach 2019 Boise State University

Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach

Janet Mosebach

This paper presents real tax reform that is not only efficient, equitable, and simple but revenue neutral. It also removes a significant amount of double taxation from the individual taxpayer. The underlying premise is that businesses do not actually “pay” income taxes but pass them on to the consumer. Our plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. After computing the combined amount of federal tax currently collected from individuals and all forms of businesses, we develop a revenue-based ...


The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli 2019 San Jose State University

The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli

The Contemporary Tax Journal

No abstract provided.


Roger Cpa Review, Roger Philipp CPA, CGMA 2019 San Jose State University

Roger Cpa Review, Roger Philipp Cpa, Cgma

The Contemporary Tax Journal

No abstract provided.


Section 1031 Like-Kind Exchange, Daniel Currie 2019 San Jose State University

Section 1031 Like-Kind Exchange, Daniel Currie

The Contemporary Tax Journal

No abstract provided.


Section 195, Luis Rodriguez Jr., MBA, JD, LLM 2019 Alfred University

Section 195, Luis Rodriguez Jr., Mba, Jd, Llm

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019, 2019 San Jose State University

The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019

The Contemporary Tax Journal

No abstract provided.


Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli 2019 San Jose State University

Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli

The Contemporary Tax Journal

No abstract provided.


Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal 2019 San Jose State University

Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky 2019 San Jose State University

Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.


Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran 2019 San Jose State University

Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran

The Contemporary Tax Journal

No abstract provided.


Fun Tax Facts, Rachana Khandelwal 2019 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal 2019 San Jose State University

H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams 2019 University of Sheffield

Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams

Colin C Williams

This report is part of the project SHADOWSwhich aims to investigate the effectiveness of different policy measures in reducing undeclared work. As such, the project evaluates not only the effectiveness of using a rational economic actor approach (that tackles undeclared work by ensuring that the payoff from undeclared work is outweighed by the costs), and a social actor approach (grounded in a view that undeclared work arises when tax morale is low), but also analyses the interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. This report focuses on the social actor approach ...


Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams 2019 University of Sheffield

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams

Colin C Williams

This background paper briefly sets out the prevalence of undeclared work in the agricultural sector in the European Union and the approaches and tools available for tackling such work, with a focus upon horticulture and undeclared seasonal workers. The intention is to stimulate the thoughts of participants attending the European Platform Tackling Undeclared Work seminar on “Tackling undeclared work in the agricultural sector: with a focus upon seasonal workers and horticulture” (to be held in Brussels on January 24th 2019) on potential policy which could be adopted to transform undeclared work into declared work in the agricultural sector, especially with ...


Behind The Painting By A.C. Littleton In Shanghai, Academy of Accounting Historians 2019 University of Mississippi

Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: Academy member spotlight on Robert H. Colson, photos from Annual Business meeting and ice cream social at the American Accounting Association Annual Meeting in Chicago, In memorium: former director of AAH Alabama Corporation Robert Kee, Zeff and Camfferman publish new book on formation of international accounting standards, awards presented


Accounting Historians Journal On Scopus, Academy of Accounting Historians 2019 University of Mississippi

Accounting Historians Journal On Scopus, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: Academy member spotlight on Gary Spraakman, New shipments of materials at University of Mississippi Library, Voices of Experience Series interview with Barbara D. Merino, call for award nominations


Academy Loses Past President, Life Member, Edward N. Coffman, Academy of Accounting Historians 2019 University of Mississippi

Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: Academy member spotlight on Prof. Mikhail I. Kuter, In memorium: life member Robert W. Gibson, In memorium: George Roudebush Catlett, award winners for 2014


Academy Member Spotlight: Prof. Guo Daoyang, Academy of Accounting Historians 2019 University of Mississippi

Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: President's message, call for award nominations, report on Accounting History Symposium in Parma, Italy (November 29, 2013), Academy donates books to University of Mississippi Library's Archives and Special Collections.


Academy Holds 40th Anniversary Conference, Academy of Accounting Historians 2019 University of Mississippi

Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: New publications committee created, McCollum-Oldroyd receives 2013 Hourglass Award, and other award recipients, interview with Dale Flesher (Voice of Experience Series)


Two New Aah Awards; Academy Website Moves To New Web Platform, Academy of Accounting Historians 2019 University of Mississippi

Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes PhD syllabus of seminar in Accounting History, report from the Fifth Accounting History Meeting of the Accounting History Commission (November 9, 2012) in Lisbon, Portugal, the 18th Conference on Accounting and Management History (March 27-29, 2013) in La Rochelle, France, calls for papers


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