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344 full-text articles. Page 1 of 8.

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 SelectedWorks

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 SelectedWorks

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 ...


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.


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 SelectedWorks

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 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 ...


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.


Housing Vouchers And The Price Of Rental Housing, Michael D. Eriksen, Amanda Ross 2014 SelectedWorks

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.


Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll 2013 University of Pennsylvania Law School

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?


Tax On Capital Income, Yong WANG, Wai Hong HO 2013 Digital Commons @ Lingnan University

Tax On Capital Income, Yong Wang, Wai Hong Ho

Hong Kong Economic Association Biennial Workshop

No abstract provided.


Tax Policy In Denmark (And Eu), Jens Holger Helbo HANSEN 2013 Digital Commons @ Lingnan University

Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen

Hong Kong Economic Association Biennial Workshop

No abstract provided.


Optimal Income Tax For China, Shuanglin LIN, Chengjian LI, Jinlu LI 2013 Digital Commons @ Lingnan University

Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li

Hong Kong Economic Association Biennial Workshop

No abstract provided.


Tax Reform And Democratic Reform In Hong Kong, Richard SIMMONS 2013 Digital Commons @ Lingnan University

Tax Reform And Democratic Reform In Hong Kong, Richard Simmons

Hong Kong Economic Association Biennial Workshop

No abstract provided.


Tax Reform: Postitive Directions For A Better World, Lok Sang HO 2013 Digital Commons @ Lingnan University

Tax Reform: Postitive Directions For A Better World, Lok Sang Ho

Hong Kong Economic Association Biennial Workshop

No abstract provided.


Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne LAW 2013 Lingnan University

Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law

Hong Kong Economic Association Biennial Workshop

No abstract provided.


A In-Depth Analysis Of The Federal Tax System, Esther O Wong 2013 University of Tennessee, Knoxville

A In-Depth Analysis Of The Federal Tax System, Esther O Wong

University of Tennessee Honors Thesis Projects

No abstract provided.


The Taxation Of Cloud Computing And Digital Content, David Shakow 2013 University of Pennsylvania Law School

The Taxation Of Cloud Computing And Digital Content, David Shakow

Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions ...


Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price 2013 University of Southern Maine

Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price

Muskie School Capstones

Tax Increment Financing (TIF) is an economic development tool authorized for use in 49 states and the District of Columbia. TIFs are a very popular economic development tool that allow for a low-cost way to fund development projects. A TIF is designed to turn an undesirable or underdeveloped area into a developed, revenue generating area. The restrictions as to the exact types of property that quality for TIF vary from state to state, but they generally are used to target underdeveloped areas to encourage growth. Maine places several limitations on TIFs including acreage caps, a value cap, a municipal indebtedness ...


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