R&D Credit Against Payroll Tax Liabilities - The Payroll Tax Credit, 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, 2018 University of Pennsylvania Law School
Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason
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.
Certain But Stable? A Diachronic Analysis Of Taxation In Ireland From 1970-2015, 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
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 ...
On The Disparate Treatment Of Business And Personal Salt Payments, 2018 University of Pennsylvania Law School
On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll
The Tax Cuts and Jobs Act, H.R. 1, would eliminate the federal income tax deduction for nonbusiness state and local taxes while maintaining the deduction for business state and local taxes. That disparate treatment has generated a storm of negative commentary. In this short essay, I consider whether the federal tax law should allow a deduction for business state and local taxes assuming that there is no deduction for nonbusiness state and local taxes. I argue that investors and businesses, including pass-through businesses, should be allowed to deduct state and local property and sales taxes, but not general income ...
Dorothy Moser Medlin Papers - Accession 1049, 2018 Winthrop University
Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin
(The Dorothy Moser Medlin Papers are currently in processing.)
This collection contains most of the records of Dorothy Medlin’s work and correspondence and also includes reference materials, notes, microfilm, photographic negatives related both to her professional and personal life. Additions include a FLES Handbook, co-authored by Dorothy Medlin and a decorative mirror belonging to Dorothy Medlin.
Major series in this collection include: some original 18th century writings and ephemera and primary source material of André Morellet, extensive collection of secondary material on André Morellet's writings and translations, Winthrop related files, literary manuscripts and notes by Dorothy Medlin (1966-2011 ...
Do Social Values Trump Economics For Wealthy Voters: An Empirical Analysis Of "Trading And Voting", 2018 University of Pennsylvania
Do Social Values Trump Economics For Wealthy Voters: An Empirical Analysis Of "Trading And Voting", Michael C. Gurock
Wharton Research Scholars
Yilmaz and Musto (2003) theorized that with access to equity markets and theoretical election-contingent securities, voters could financially hedge against the outcome of an election so that social values and ideology were the only factors determining their vote. Mattozzi (2008) found that creating a portfolio of such election-contingent securities was realistic. This paper examines if this may be happening in practice by creating an index of economic and social variables within congressional districts compared to the district’s vote for Trump in the election. Looking at wealthier districts where voters are more likely to have investments, I find that only ...
Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa
Sebastien J Bradley
An Evaluation Of The Scale Of Undeclared Work In The European Union And Is Structural Determinants: Estimates Using The Labour Input Method, Colin C. Williams, Josip Franic, Ioana Horodnic
Colin C Williams
The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, 2017 Western Michigan University
The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende
Given that significant U.S. federal tax reform is taking place for the first time in over 30 years, this paper examines how changing specific tax provisions may affect the average individual taxpayer as well as the wealthiest 1% of Americans. Three potential federal tax law changes are addressed: repealing the estate tax, reducing the corporate statutory income tax rate, and offering a repatriation holiday for remitting the foreign profits earned by U.S. businesses. These changes are analyzed using publicly available data from U.S. Congressional hearings, the Bureau of Economic Analysis (BEA), and the Internal Revenue Service (IRS ...
Why Taxing Carbon May Not Make The World More Green, 2017 University of Pennsylvania
Why Taxing Carbon May Not Make The World More Green, Serguei Netessine, Sam Aflaki
Penn Wharton Public Policy Initiative
Although taxing carbon is an idea that enjoys significant support among policymakers and business leaders, new research indicates that carbon taxation can actually cause energy investments to gravitate away from the cleanest energy technologies. This counterintuitive finding reflects two key characteristics of energy markets: the worldwide increase in renewable energy sources whose output is intermittent and variable; and greater market liberalization, which has made the spot driving of electricity more volatile. The intermittency of renewable energy sources requires backup generation, typically from generators using fossil fuels. The dynamics of market liberalization amplify this negative effect of intermittency. Policymakers need to ...
Securing Charitable Contribution Deductions, 2017 Cedarville University
Securing Charitable Contribution Deductions, Paul G. Schloemer
Business Administration Faculty Publications
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.
Introduction To Animal Therapy And Its Related Tax Benefits, 2017 Appalachian State University
Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller
Journal of Counseling and Psychology
How are animals being used to improve the emotional and physical health of individuals? What are the tax implications associated with service and therapy animals? We examine these questions by providing an introduction to the subject of Animal Assisted Therapy, including how therapists and counselors are routinely using therapy animals in both individual and group treatment settings. Additionally, we discuss the potential tax savings that may be available to counselors and their clients who are using service and therapy animals. We also offer recommendations and guidance for counselors who wish to incorporate animal therapy into their treatment options.
Taxing Systemic Risk, 2017 William & Mary Law School
Taxing Systemic Risk, Eric D. Chason
University of New Hampshire Law Review
A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.
Despite the absence of a clear definition of systemic risk, academics and policy makers ...
European Platform Undeclared Work 2017 Platform Survey Report: Organisational Characteristics Of Enforcement Bodies, Measures Adopted To Tackle Undeclared Work, And The Use Of Databases And Digital Tools, 2017 University of Sheffield
European Platform Undeclared Work 2017 Platform Survey Report: Organisational Characteristics Of Enforcement Bodies, Measures Adopted To Tackle Undeclared Work, And The Use Of Databases And Digital Tools, Colin C. Williams
Colin C Williams
Addressing Personal-Income-Tax Manipulation With Tools From Psychology, 2017 University of Pennsylvania
Addressing Personal-Income-Tax Manipulation With Tools From Psychology, Alex Rees-Jones
Penn Wharton Public Policy Initiative
In order to better understand the tax manipulation decision-making process—both legal uses of tax deductions and illegal tax evasion—this brief looks at the impact of gain/loss framing. Analysis of tax data confirms that tax decisions are influenced by “loss aversion.” For instance, taxpayers are more likely to pursue tax reduction activities when they make a loss smaller, as compared to when they make a gain larger. The brief looks at tools that policymakers have at their disposal for both deterring tax evasion and making exiting tax incentives maximally effective. The brief discusses instances when such gain/loss ...
Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, 2017 University of Sheffield
Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, Colin C. Williams
Colin C Williams
Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, 2017 University of Sheffield
Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, Colin C. Williams, Ioana Horodnic
Colin C Williams
Before International Tax Reform, We Need To Understand Why Firms Invert, 2017 University of Pennsylvania Law School
Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll
A wave of corporate inversions by U.S. firms over the past two decades has generated substantial debate in academic, business, and policy circles.
The core of the debate hinges on a couple of key economic questions: Do U.S. tax laws disadvantage U.S.-domiciled companies relative to their foreign competitors? And, if so, do inversions improve the competitiveness of U.S. multinational firms both abroad and at home?
There is unfortunately little, if any, empirical work directly determining whether U.S.-based MNCs are currently tax-disadvantaged compared to their foreign rivals, or measuring the amount by which (if ...
Before International Tax Reform, We Need To Understand Why Firms Invert, 2017 University of Pennsylvania
Before International Tax Reform, We Need To Understand Why Firms Invert, Michael Knoll
Penn Wharton Public Policy Initiative
A wave of corporate inversions by U.S. firms over the past two decades has generated substantial debate in academic, business, and policy circles. The core of the debate hinges on a couple of key economic questions: Do U.S. tax laws disadvantage U.S.-domiciled companies relative to their foreign competitors? And, if so, do inversions improve the competitiveness of U.S. multinational firms both abroad and at home? This brief, summarizes both old and new research that views these questions through the lens of corporations’ global effective tax rates (ETRs), and finds that the stronger case seems to ...
Tackling Undeclared Work In Southeast Europe: Knowledge-Informed Policy Responses, 2017 University of Sheffield