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Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal 2021 University of Arkansas, Fayetteville

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...


Your Cpa's Responsibility To You- And To Bankers, Credit Men, Investors And Other Third Parties Who Have A Legitimate Interest In Your Business, American Institute of Accountants 2021 University of Mississippi

Your Cpa's Responsibility To You- And To Bankers, Credit Men, Investors And Other Third Parties Who Have A Legitimate Interest In Your Business, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Tax Advice At Your Finger Tips, American Institute of Certified Public Accountants (AICPA) 2021 University of Mississippi

Tax Advice At Your Finger Tips, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute of Certified Public Accountants. Relations with Educators Division 2021 University of Mississippi

Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division

Guides, Handbooks and Manuals

No abstract provided.


Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute, Charlene Kliatchko, Jane Lei CPA, Hanna Shatanionak CPA, Liubov (Luba) Shilkova, Xiaoyue Tan 2021 San Jose State University

Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute, Charlene Kliatchko, Jane Lei Cpa, Hanna Shatanionak Cpa, Liubov (Luba) Shilkova, Xiaoyue Tan

The Contemporary Tax Journal

No abstract provided.


Do Equity And Accountability Get Lost In Losts? An Analysis Of Local Return Funding Provisions In California’S Local Option Sales Tax Measures For Transportation, Jaimee Lederman, Peter Haas, Stephanie Kellogg, Martin Wachs, Asha Weinstein Agrawal 2021 University of California, Los Angeles

Do Equity And Accountability Get Lost In Losts? An Analysis Of Local Return Funding Provisions In California’S Local Option Sales Tax Measures For Transportation, Jaimee Lederman, Peter Haas, Stephanie Kellogg, Martin Wachs, Asha Weinstein Agrawal

Mineta Transportation Institute Publications

This study explores how local return provisions of local option sales taxes (LOSTs) for transportation are allocated and spent to meet local and regional transportation needs. Local return refers to the component of county LOST measures that provides funding directly to municipalities in the county to be used to meet local needs. Local return has become a fixture in LOSTs; 58 LOST measures placed on the ballot in California (as of 2019) that have included local return in their expenditure plan have an average of 35% of revenues dedicated to local return. Local return provisions in the ballot measures often ...


Aicpa Local Firm Practice Management Consultation Program: Map, American Institute of Certified Public Accountants (AICPA) 2021 University of Mississippi

Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar 2021 Bryant University

Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar

Research and Innovation Village

The research showcases the impact of the Tax Cuts and Jobs Act of 2017 on six different industries: agriculture, construction, manufacturing, utilities, finance, and services. Data was obtained from Calcbench, and ratios of income tax to earnings before taxes, assets, and revenue were calculated along with percent changes from 2017 to 2018.It was hypothesized that the Tax Cuts and Jobs Act of 2017 would have a positive impact on these industries and lead to a reduction in taxes. The research demonstrated that change in the corporate tax rate, bonus depreciation, and the NOL carryforward are common aspects of the ...


Modernizing U.S. Tax Code Section 280e: How An Outdated “War On Drugs” Tax Law Is Failing The United States Legal Cannabis Industry And What Congress Can Do To Fix It, David Butter 2021 FIU College of Law

Modernizing U.S. Tax Code Section 280e: How An Outdated “War On Drugs” Tax Law Is Failing The United States Legal Cannabis Industry And What Congress Can Do To Fix It, David Butter

FIU Law Review

No abstract provided.


Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Resource Center Manual, American Institute of Certified Public Accountants.Small Business Development Committee 2020 University of Mississippi

Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.


The Rich, Lucas A. Santos 2020 Kutztown University

The Rich, Lucas A. Santos

English Department: Research for Change - Wicked Problems in Our World

The rise of the super rich dramatically rose in the 1980’s. The once dominant oil and gas sector was taken over by finance and technology overall. We are able to see a rise of these super rich, or the one percent, and even how quickly they were able to recover from the 2008 Recession. Now, the one percent are making continuous substantial gains in a current world, where a pandemic has struck and many are struggling. I talk about the use of public policy in order to regain this economic gap between the one percent and the rest of ...


Accounting. The One Degree With 360 Degrees Of Opportunities, American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

Accounting. The One Degree With 360 Degrees Of Opportunities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Simplified Classification And Cataloging Rules (From The Aicpa Library Manual), American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

Simplified Classification And Cataloging Rules (From The Aicpa Library Manual), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


A Taxonomy Of Non-Dictatorial Domains, Shurojit CHATTERJI, Huaxia ZENG 2020 Singapore Management University

A Taxonomy Of Non-Dictatorial Domains, Shurojit Chatterji, Huaxia Zeng

Research Collection School Of Economics

We provide an exhaustive classification of all preference domains that allow the design of unanimous social choice functions (henceforth, rules) that are non-dictatorial and strategy-proof. This taxonomy is based on a richness assumption and employs a simple property of two-voter rules called invariance. The preference domains that form the classification are semi-single-peaked domains (introduced by Chatterji et al. (2013)) and semi-hybrid domains (introduced here) which are two appropriate weakenings of the single-peaked domains, and which, more importantly, are shown to allow strategy-proof rules to depend on non-peak information of voters’ preferences. As a refinement of the classification, single-peaked domains and ...


Carbon Taxes And The Composition Of New Passenger Car Sales In Europe, Orkhan Nadirov, Jana Vychytilová, Bruce Dehning 2020 ADA University, Azerbaijan

Carbon Taxes And The Composition Of New Passenger Car Sales In Europe, Orkhan Nadirov, Jana Vychytilová, Bruce Dehning

Accounting Faculty Articles and Research

This paper examines the effectiveness of implementing carbon taxes to reduce carbon dioxide emissions from transport. Using the system Generalized Method of Moments estimator, we utilize cross-country analysis for the first time to study the impact of carbon taxes on the composition of petrol versus diesel passenger cars sold in 17 countries over the period 2013–2017. The results suggest that increasing carbon taxes affects consumer behavior, causing a significant shift from petrol to diesel fuel vehicles, controlling for factors such as the price of passenger cars, fuel price, interest rates, income level, population density, inflation, and vehicle stock.


Deduction For Travel Expenses When Involved With More Than One Business, Ajmeri Zahan 2020 San Jose State University

Deduction For Travel Expenses When Involved With More Than One Business, Ajmeri Zahan

The Contemporary Tax Journal

No abstract provided.


Naars, National Automated Accouning Research System, American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Investing In The Land Of O.Z.: The Promise Of Qualified Opportunity Zone Investing In Ameliorating Urban Blight, Lukas John Foy 2020 University of San Diego

Investing In The Land Of O.Z.: The Promise Of Qualified Opportunity Zone Investing In Ameliorating Urban Blight, Lukas John Foy

Undergraduate Honors Theses

In 2017, President Trump’s landmark Tax Cuts and Jobs Act introduced one of the most prolific federal incentives for real estate development in decades. In an effort to stimulate investment in neglected neighborhoods across all 50 states and five territories, the Federal Government authorized the designation of almost 9,000 blighted census tracts across the country as eligible for tax incentives. Investment in these tracts, deemed Qualified Opportunity Zones, allow investors to receive substantial capital gains deferral and possible capital gains exclusion at the end of the designated holding period, assuming they comply with the regulations of the program ...


Financial Examinations, F. W. Thorton 2020 University of Mississippi

Financial Examinations, F. W. Thorton

Guides, Handbooks and Manuals

No abstract provided.


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