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Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams 2018 University of Sheffield

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams

Colin C Williams

1.          Introduction
The aim of this study is to review the range of preventative approaches for tackling undeclared work available to Member States, and to focus upon two types of preventative measure, namely service vouchers and the use of awareness raising campaigns.
2.          Rationales for a preventative approach
·       The rationale for a preventative approach is to shift away from resolving problems after they have occurred towards preventing non-compliance in the first place.
·       Article 1 of Decision (EU) 2016/3441, establishing the Platform, explicitly encourages such a preventative approach. It states that ‘”tackling”, in relation to undeclared work, means preventing, deterring ...


State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell 2018 University of Tennessee, Knoxville

State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell

University of Tennessee Honors Thesis Projects

No abstract provided.


Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley 2018 Drexel University

Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley

Sebastien J Bradley

Michigan homebuyers face large potential discontinuities in property tax obligations for purchases made around January 1 and May 1 under the state's application of acquisition-value based assessment limits and principal residence (homestead) exemptions, respectively.  Consistent with incentives, roughly 3.7 percent of sales concluded in the first 10 business days of January are thus attributable to timing responses among the subset of properties listed by the largest 25 percent of firms by sales volume.  Underlying this effect is a willingness to stretch the number of days between contract and closing dates by an average of 2 to 4 business ...


Comparison Of Illinois Individual Income Tax Amounts With Surrounding States--Who Wins, Who Loses?, Mark R. Williams 2018 Olivet Nazarene University

Comparison Of Illinois Individual Income Tax Amounts With Surrounding States--Who Wins, Who Loses?, Mark R. Williams

Scholar Week 2016 - present

In July 2017 the Illinois General Assembly essentially made permanent the 66 2/3% tax rate increase which was originally enacted in January 2011 but which had sunset after 2014. Since Illinois is a flat tax state, there were some who argued that the Illinois tax rate, even after the increase in 2011 and again in 2017, was lower than surrounding states implying that Illinois taxpayers were still relatively better off than residents of surrounding states. This study provides a brief history of the Illinois individual income tax. This study also compares the individual income tax amounts for Illinois and ...


2nd Place: Budget Disparity In Education, Angelyz Rohena-Franceschini 2018 Harrisburg University of Science and Technology

2nd Place: Budget Disparity In Education, Angelyz Rohena-Franceschini

Harrisburg University Research Symposium

The social issue this project deals with is the budget disparity in America's public schools. This problem is important to investigate because today's children are tomorrow's leaders and if they are not being educated properly, then how do we as a society expect them to lead us in the future.


Do State Marginal Tax Rates Lower State Labor Productivity?, Joseph E. McPhail, Peter F. Orazem, Rajesh Singh, Rick Stammer 2018 Federal Deposit Insurance Corporation

Do State Marginal Tax Rates Lower State Labor Productivity?, Joseph E. Mcphail, Peter F. Orazem, Rajesh Singh, Rick Stammer

Economics Working Papers

There are substantial differences in output per job across states that have persisted over time. This study demonstrates that in the context of a neoclassical growth model, differences in marginal tax rates on income from capital investment, capital ownership, and consumption will lead to persistent differences in labor productivity across states. Conversely, taxes on wages will not alter labor productivity. These theoretical predictions are supported by data on state marginal tax rates and output per job over the 1981- 2015 sample period. Over that period, the mix of state marginal tax rates lower labor productivity by an average of 15 ...


Glossary Of Business Evidence, Paul C. Boyd 2018 Johnson & Wales University - Providence

Glossary Of Business Evidence, Paul C. Boyd

MBA Faculty Conference Papers & Journal Articles

No abstract provided.


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 ...


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.


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.


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.


Constructing Tax Efficient Withdrawal Strategies For Retirees, James DiLellio, Dan Ostrov 2018 Pepperdine University

Constructing Tax Efficient Withdrawal Strategies For Retirees, James Dilellio, Dan Ostrov

Graziadio Working Paper Series

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.


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.


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.


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.


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.


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.


Certain But Stable? A Diachronic Analysis Of Taxation In Ireland From 1970-2015, Ewan Alexander MacDonald, John Hogan, Brendan O'Rourke 2018 Dublin Institute of Technology

Certain But Stable? A Diachronic Analysis Of Taxation In Ireland From 1970-2015, Ewan Alexander Macdonald, John Hogan, Brendan O'Rourke

Other

Certain but stable? A diachronic analysis of taxation in Ireland from 1970-2015

This paper explores the discursive development of taxation within budget speeches in Ireland from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically and what are the similarities and differences in the observable discourses? In answering these questions, this paper makes use of corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about word usage. It is expected, though not taken a priori, that significant ...


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