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370 full-text articles. Page 1 of 9.

An Analysis Of Individual Tax Morale For Russia: Before And After Flat Tax Reform, Bee K. Yew, Valentin B. Milanov, Robert W. McGee 2014 Fayetteville State University

An Analysis Of Individual Tax Morale For Russia: Before And After Flat Tax Reform, Bee K. Yew, Valentin B. Milanov, Robert W. Mcgee

Faculty Working Papers from the School of Business and Economics

This paper examines individual tax morale in Russia before and after the introduction of flat tax reform in 2001. The World Values (WVS) and European Values Survey (EVS) are used to compare individual tax morale in 1999, 2006 and 2011. An ordered probit regression model is applied to study the effects of socio-demographic and institutional variables on individual tax morale. A new variable for employment sector that appeared in 2006 and 2011 values surveys is included in our model. The probit regression results revealed significant coefficients for income scale and the employment sector variables with negative marginal effects on tax ...


A Study On R&D Tax Incentives: Final Report, Bas Straathof, Elina Gaillard Ladinska, Henk LM Kox, Remco Mocking, CAPP/CASE/CEPII/ETLA/IFO/IFS/IHS 2014 CPB Netherlands Bureau for Economic Policy Research

A Study On R&D Tax Incentives: Final Report, Bas Straathof, Elina Gaillard Ladinska, Henk Lm Kox, Remco Mocking, Capp/Case/Cepii/Etla/Ifo/Ifs/Ihs

Henk LM Kox

The report gives an overview of R&D tax incentives in the EU Member States, Canada, Israel, Japan, Norway and the United States, analyzing them in the context of the framework of the Europe 2020 strategy. According to the report, 26 EU Member States currently have some type of fiscal encouragement for R&D. The same type of tax incentives is also offered by the OECD countries analyzed in this report. The report also observes that some countries are more similar with respect to their policies than others. The most similar pairs of countries were Denmark and Norway, Portugal and ...


The Contemporary Tax Journal: Fall 2014, Volume 4, Number 1, San Jose State University, MS Taxation Program 2014 San José State University

The Contemporary Tax Journal: Fall 2014, Volume 4, Number 1, San Jose State University, Ms Taxation Program

Contemporary Tax Journal

No abstract provided.


Revenue, U.S. Government, Bert Chapman 2014 Purdue University

Revenue, U.S. Government, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Provides a historical overview of U.S. Government revenue receipts and spending during the early years of national history. Presents revenue generation statistics, information on revenue sources, and information on domestic and international political and economic factors affecting government revenue receipts.


A Burning Question: Does Arson Increase When Local House Prices Decline?, Michael D. Eriksen, James M. Carson 2014 Texas Tech University

A Burning Question: Does Arson Increase When Local House Prices Decline?, Michael D. Eriksen, James M. Carson

Michael D Eriksen

We construct panel data on house prices and the determined cause of 4.6 million individual fires in the United States between 1986 and 2010 to test whether decreases in local housing market prices coincided with increases in arson. Since some insured homeowners may attempt to disguise the actual cause of fire as accidental, we also examine how decreases in local house prices are associated with changes in the total number of fires and the probability of determined causes of accidental fires. For the sample period, our results suggest that declines in local house prices coincided with increases in the ...


Policy Approaches Towards Undeclared Work: A Conceptual Framework, Colin C. Williams 2014 University of Sheffield

Policy Approaches Towards Undeclared Work: A Conceptual Framework, Colin C. Williams

Colin C Williams

The aim of this working paper is to provide a conceptual framework for understanding the policy approaches for tackling undeclared work. In doing so, the intention is to provide the structure for a future comprehensive review of the policy measures available for tackling undeclared work.

This paper is part of a series of papers associated with the project entitled ‘Out of the shadows: developing capacities and capabilities for tackling undeclared work in Bulgaria, Croatia and FYR Macedonia’. Funded by the European Commission’s Framework 7 Industry-Academia Partnerships Programme (IAPP), the objective of this project is to provide concrete policy recommendations ...


Set Up For Abduction And Extortion By The Irs: Does The Reporting Of Interest Paid On U.S. Bank Deposits Undermine The Government’S Obligation To Avoid Instigating Terrorism By Foreign Criminal Gangs And Drug Cartels?, Darren Prum, Chad Marzen 2014 The Florida State University

Set Up For Abduction And Extortion By The Irs: Does The Reporting Of Interest Paid On U.S. Bank Deposits Undermine The Government’S Obligation To Avoid Instigating Terrorism By Foreign Criminal Gangs And Drug Cartels?, Darren Prum, Chad Marzen

Darren A. Prum

The Internal Revenue Service recently overturned 90 years of United States foreign and tax policy by finalizing and codifying its efforts to report interest income earned at domestic banks for accounts held by nonresident aliens. While the IRS felt its need to collect the data and revenue outweighs concerns raised against the proposal, the rule change has broad ramifications in the areas of tax, commerce, international policy and law, and the war against transnational criminal organizations and terrorism.

This article argues that the rule change has the potential to wreak havoc on a fragile economic recovery by leading to a ...


The Affordable Care Act Raises The Stakes On Worker Classification; What Does This Mean For The Voluntary Classification Settlement Program, Sagar Parmar 2014 Bryant University

The Affordable Care Act Raises The Stakes On Worker Classification; What Does This Mean For The Voluntary Classification Settlement Program, Sagar Parmar

Honors Projects in Accounting

This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research will evaluate the new healthcare taxes and implications resulting from the Affordable Care Act. Furthermore, this research will relate and explain worker classification with regards to the Voluntary Classification Settlement Program. This is a program offered by the Internal Revenue Service allowing employers to prospectively classify workers as employees with tax relief for past misclassification. The healthcare implications from the Affordable Care Act have raised ...


The Federal Estate Tax As A Wealth Equalizer, Justin Martinez 2014 University of Redlands

The Federal Estate Tax As A Wealth Equalizer, Justin Martinez

Undergraduate Honors Theses

The implementation of the federal estate tax is an issue that has been debated for decades, and its components are constantly being adjusted in response to the economic fluctuations and fiscal needs of the United States. This paper examines the perspectives of proponents and opponents of the federal estate tax, while statistically and speculatively analyzing whether or not its is effective in maintaining income and wealth equality in the United States. The federal estate tax promotes equal economic opportunity through progressivity, and is utilized as a wealth equalizer, rather than a revenue generator.


The Contemporary Tax Journal: Spring 2014, Volume 3, Number 2, San Jose State University 2014 San José State University

The Contemporary Tax Journal: Spring 2014, Volume 3, Number 2, San Jose State University

Contemporary Tax Journal

No abstract provided.


Housing Vouchers And The Price Of Rental Housing, Michael D. Eriksen, Amanda Ross 2014 Texas Tech University

Housing Vouchers And The Price Of Rental Housing, Michael D. Eriksen, Amanda Ross

Michael D Eriksen

We estimate the effect of increasing the supply of housing vouchers on rents using a panel of housing units in the American Housing Survey. We do not find that an increase in vouchers affected the overall price of rental housing, but do estimate differences in effects based on an individual unit’s rent before the voucher expansion. Our results are consistent with voucher recipients renting more expensive units after receiving the subsidy. We also find that the largest price increases were for units near the maximum allowable voucher rent in cities with an inelastic housing supply.


Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik 2014 University of Maryland Francis King Carey School of Law

Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik

Journal of Business & Technology Law

No abstract provided.


Changes In Form 5498 Reporting And Foreseeable Irs Correction Of Self-Directed Erisa Plan Fiduciary Abuses, David Randall Jenkins 2014 Unaffiliated

Changes In Form 5498 Reporting And Foreseeable Irs Correction Of Self-Directed Erisa Plan Fiduciary Abuses, David Randall Jenkins

David Randall Jenkins

Two 2012 Tax Court decisions, changes in Form 5498 reporting requirements, and the Form 5500 Amnesty program signal the IRS is on the cusp of a major crackdown on self-directed ERISA plan fiduciary abuses.


Self-Directed Erisa Plan Prohibited Transaction Chinese Walls, David Randall Jenkins 2014 Unaffiliated

Self-Directed Erisa Plan Prohibited Transaction Chinese Walls, David Randall Jenkins

David Randall Jenkins

The paper teaches how to avoid weak-form self-directed ERISA plan fiduciary abuses to enable the operating company exception to the plan asset look-through rule. When such a Prohibited Transaction Chinese Wall is properly created, the account holder is able to guarantee operating company debt and receive reasonable compensation payments without prohibited transaction adverse consequences.


The Simplicity Of Treasury Regulations §1.704-1(B)(2)(Iii)(C)(2)’S Substantiality Conclusive Presumption, David Randall Jenkins 2014 Unaffiliated

The Simplicity Of Treasury Regulations §1.704-1(B)(2)(Iii)(C)(2)’S Substantiality Conclusive Presumption, David Randall Jenkins

David Randall Jenkins

The paper demonstrates a special allocation substantiality conclusive presumption makes compliance with the special allocation regulations a more simplified process.


Quarterly Business Indicators: 2nd Quarter 2014, Lincoln Partnership for Economic Development 2014 University of Nebraska - Lincoln

Quarterly Business Indicators: 2nd Quarter 2014, Lincoln Partnership For Economic Development

Leading Economic Indicator Reports

Summary of Business Conditions

►The Quarterly Business Indicators for the 2nd quarter of 2014 show a surging Lincoln economy. Nearly all segments of the Lincoln MSA economy are growing, and many growing strongly.

►The Lincoln MSA unemployment rate continues to decline (Figure 1) and remains less than half of the U.S. rate (Figure 2). Employment growth is very strong. Non-farm employment, which is measured via a survey of business, grew by a rapid 2.6% in the Lincoln MSA between the 2nd quarter of 2013 and 2014 (Figure 4). Local employment estimates based on a survey of households indicated ...


The Child Independence Is Born: James Otis And Writs Of Assistance, James M. Farrell 2014 University of New Hampshire

The Child Independence Is Born: James Otis And Writs Of Assistance, James M. Farrell

Communication Scholarship

This chapter is a reexamination of the Writs of Assistance speech by James Otis. In particular, it is a reconsideration of the evidence upon which rests the historical reputation of Otis’s address. Are the claims by historians who credit Otis with sparking the Revolutionary movement in colonial America warranted or not? That reassessment begins with a detailed review of the nature and function of writs of assistance within the political, legal, and economic environment of colonial Massachusetts. It then turns to an analysis of the legal dispute over writs of assistance in the 1761 trial. From there we will ...


Ohio's Current Agricultural Use Value Program: Eligibility, Recoupment And Current Issues, Allen Prindle 2014 Otterbein University

Ohio's Current Agricultural Use Value Program: Eligibility, Recoupment And Current Issues, Allen Prindle

Business, Accounting and Economics Faculty Scholarship

This paper examines several issues related to Ohio’s Current Agricultural Use Value (CAUV) Program. Based on data from 2002-10, an average of $6.6 million was collected in recoupment payments per year, because the land was no longer eligible for the benefits of lower real estate taxation. The year with the maximum recoupment payments was 2005. Data from Ohio Department of Taxation appear to be incomplete and to underestimate the actual payments. Other issues related to CAUV eligibility were introduced to update readers and policy makers.


Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll 2013 University of Virginia - Main Campus

Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll

Faculty Scholarship

This manuscript responds to Income Tax Discrimination: Still Stuck in a Labyrinth of Impossibility by Professors Michael Graetz and Alvin Warren (121 Yale L.J. 1118). In that article, Professors Graetz and Warren challenge many of the arguments we made in our own article entitled, “What is Tax Discrimination?” (121 Yale L.J. 1014). In our earlier article, we set out to accomplish two goals. First, we sought to identify the principle behind the doctrine of tax discrimination as that doctrine is applied by the U.S. Supreme Court and the Court of Justice of the European Union (ECJ) and ...


A Taxing Problem, Singapore Management University 2013 Singapore Management University

A Taxing Problem, Singapore Management University

Perspectives@SMU

MNCs move assets and products across borders. How does one know if they are doing so to avoid paying taxes?


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