Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

718 Full-Text Articles 600 Authors 189251 Downloads 89 Institutions

All Articles in Taxation

Faceted Search

718 full-text articles. Page 1 of 20.

Democracy Ends Here: U.S. Collective Bargaining Decline And An Alternative Policy Approach To Business Ownership, Sara Estep 2017 University of Rhode Island

Democracy Ends Here: U.S. Collective Bargaining Decline And An Alternative Policy Approach To Business Ownership, Sara Estep

Senior Honors Projects

In the United States, it seems that we cannot talk about democracy without discussing capitalism and vice versa. However, as soon as we step into work these ideals are simply thrown out the door. If we seek to govern our country democratically, should we also not have a democratic governance structure in our day to day workplaces? Unions have existed in the United States for over 150 years, but as the types of jobs that make up our economy and the demographics of the labor force have changed dramatically, the basic concept of the union has remained static. In turn ...


Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll 2017 University of Pennsylvania Law School

Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll

Faculty Scholarship

In this report, I argue that the inversion situation is more nuanced, complex, and ambiguous than Edward D. Kleinbard acknowledges, and I challenge Kleinbard’s claim that U.S. multinationals are on a tax par with their foreign competitors.


Taxation Of Income On Professional Team Athletes, Crystal M. Williamson 2017 Liberty University

Taxation Of Income On Professional Team Athletes, Crystal M. Williamson

Senior Honors Theses

Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the ...


The U.S. Tax System: Too Taxing On The Wealthy?, Megan Leighty 2017 University of Redlands

The U.S. Tax System: Too Taxing On The Wealthy?, Megan Leighty

Undergraduate Honors Theses

"The current U.S. tax system does not allow for proportional distribution of tax burdens among different levels of income. While there are some parts of the system that reduce the progressivity of the tax burden distribution, the wealthiest taxpayers are, on average, disproportionately burdened by taxes in proportion to the income they earn." The research in this paper defends the thesis statement by demonstrating how high-income households are taxed at greater effective tax rates than low-income households.


Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz 2017 University of New Hampshire, Durham

Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz

Honors Theses and Capstones

This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries. This analysis will begin by looking into the motivation behind increasing the amount of transparency around a business’ tax affairs. After exploring some key driving factors, a few of the new major tax initiatives and the details encompassed in them will be discussed. The specific countries that will be focused on are the United States, Australia, and the United Kingdom.

Overall, this analysis is ...


Some New Ethanol Technology: Cost Competition And Adoption Effects In The Petroleum Market, Paul Gallagher, Donald L. Johnson 2016 Iowa State University

Some New Ethanol Technology: Cost Competition And Adoption Effects In The Petroleum Market, Paul Gallagher, Donald L. Johnson

Paul Gallagher

Growing dependence on imported oil has been a source of concern in the United States, despite potential consumer benefits from low cost imports. Much attention has focused on exposure to the instability of the world petroleum markets. Disadvantages that are associated with an embargo include incomplete adjustment with asset-fixity and unemployment (Tolly and Wilman, Broadman and Bruce). Offsetting use of policy instruments, such as import tax increases that reduce demand while acquiring strategic petroleum reserve (SPR), are effective at improving consumer welfare when embargo uncertainty is present (Teisburg, T.J.). Similarly, Yucell demonstrated the effectiveness of a combined gasoline tax ...


International Tax Treaties (Affecting Iowa State University Students And Faculty), Philip Johnson 2016 Iowa State University

International Tax Treaties (Affecting Iowa State University Students And Faculty), Philip Johnson

Honors Projects and Posters

This booklet provides a quick reference to the international tax treaties that affect a majority of the students and faculty at Iowa State. This booklet does not cover treaties affecting every non-resident at Iowa State, it is meant to be a quick reference for tax preparers participating in the ISU Volunteer Income Tax Assistance program. All information is based on treaties as of the 2015 tax year.


Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams 2016 University of Sheffield

Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams

Colin C Williams

What is a holistic approach to tackling undeclared work? A holistic policy approach towards tackling the undeclared economy uses in a strategic and coordinated manner the full range of both the direct and indirect policy approaches and measures available to increase the power of, and trust in, authorities respectively.
 
Direct approachesreduce the costs and increase the benefits of operating on a declared basis, and increase the costs and reduce the benefits of operating undeclared. To do this, it uses:
·      Deterrence measures that detect and punish participation in undeclared work firstly, by increasing the perceived or actual likelihood of detection ...


The Nominalistic Principle: A Legal Approach To Inflation, Deflation, Devaluation And Revaluation, Alain H. Sheer 2016 University of Georgia

The Nominalistic Principle: A Legal Approach To Inflation, Deflation, Devaluation And Revaluation, Alain H. Sheer

Georgia Journal of International & Comparative Law

No abstract provided.


Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd 2016 University of Georgia School of Law

Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd

Georgia Journal of International & Comparative Law

No abstract provided.


Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola 2016 University of Pennsylvania

Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola

Penn Wharton Public Policy Initiative

Economists and political observers agree state governments defaulting on their debt obligations is a growing concern. How best to aid struggling states, however, is a point of contention. This Issue Brief makes a case against ex post restructuring measures, specifically bankruptcy modeled on Chapter 9 of the U.S. Bankruptcy Code, and in favor of ex ante debt mitigation action. In particular, it introduces tax-credit borrowing (TCB) as a potential commitment device for states that would allow for the creation of super-priority, risk-free debt. TCB ensures that states internalize the risk of default and avoids the moral hazard problem of ...


Insurance Against Extreme Events: Pairing Short-Term Incentives With Long-Term Strategies, Howard Kunreuther 2016 University of Pennsylvania

Insurance Against Extreme Events: Pairing Short-Term Incentives With Long-Term Strategies, Howard Kunreuther

Penn Wharton Public Policy Initiative

Consumers tend to purchase too little insurance or purchase it too late. Consequently, taxpayers wind up bearing substantial burdens for paying reconstruction costs from extreme events. The 2005 and 2012 hurricane seasons alone cost taxpayers nearly $150 billion. There is much that can be done to better facilitate the role that insurance can play in addressing losses from extreme events, both natural and man-made.


En_Final_ Diagnostic Report On Undeclared Work In Greece.Pdf, Colin C. Williams 2016 University of Sheffield

En_Final_ Diagnostic Report On Undeclared Work In Greece.Pdf, Colin C. Williams

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in Greece followed by recommendations regarding how this sphere can be tackled.
 
Extent and nature of the undeclared economy in Greece
The size of the undeclared economy is commonly estimated to be equivalent to some 25% of GDP in Greece. A catalyst for its prevalence is the relatively high level of self-employment and large share of micro- and small enterprises. Micro enterprises with 1-9 employees represent 96% of all enterprises in Greece, employing 55% of the labour force (compared with less than 30% in the EU-28). Greece ...


When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding 2016 San Jose State University

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei 2016 San Jose State University

Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu 2016 San Jose State University

The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016

The Contemporary Tax Journal

No abstract provided.


Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong 2016 San Jose State University

Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong

The Contemporary Tax Journal

No abstract provided.


Who Will Brave The Third Rail?, Anthony J. Cataldo II, Peter F. Oehlers 2016 West Chester University of Pennsylvania

Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers

Peter Oehlers

No abstract provided.


A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje 2016 Iowa State University

A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje

Neil E. Harl

Rarely has agriculture enjoyed the attention it received in the Tax Reform Act of 1976. In addition to various provisions narrowing the scope of tax shelter opportunities, Congressional attention was drawn to the federal estate tax concerns that were believed to be unique to agriculture and other small firms. As a result, legislation was enacted providing two new methods for valuing land, an expanded and more attractive installment option or paying the federal estate tax attributable to a qualifying business, a new rule for taxing post-1976 joint tenancies at death,— an opportunity to continue "Section 303" stock redemptions for the ...


Digital Commons powered by bepress