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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.


Stamp Duty Issues In Singapore Corporate Practice, Vincent OOI 2018 Singapore Management University

Stamp Duty Issues In Singapore Corporate Practice, Vincent Ooi

Research Collection School Of Law

A new dimension to the determination and computation of stamp duties payable in corporate transactions has been introduced due to the Additional Conveyance Duties (“ACD”) Regime. For companies with significant residential property holdings, liability to pay ACD potentially extends to all transactions involving the issuance, transfer or cancellation of equity interests. This paper considers the impact of ACD on several common corporate transactions in Singapore, addressing the risks practitioners may face in being blindsided by potential tax liabilities. Besides highlighting potential pitfalls, this paper explores the use of advance rulings and preferring debt financing over equity financing for tax optimisation.


Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams 2018 University of Sheffield

Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams

Colin C Williams

Recent years have seen a questioning of the negative representation of
informal sector entrepreneurship and an emergent view that it may offer significant
benefits. This paper advances this rethinking by evaluating the relationship between
business registration and future firm performance. Until now, the assumption has been
that starting-up unregistered is linked to weaker firm performance. Using World Bank
Enterprise Survey data on 2494 formal enterprises in Turkey, and controlling for other
determinants of firm performance as well as the endogeneity of the registration
decision, the finding is that formal enterprises that started-up unregistered and spent
longer unregistered have significantly higher ...


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 ...


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.


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.


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.


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.


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'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.


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.


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 at Penn Law

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.


Do Social Values Trump Economics For Wealthy Voters: An Empirical Analysis Of "Trading And Voting", Michael C. Gurock 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 ...


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 ...


Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin 2018 Winthrop University

Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin

Manuscript Collection

(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 ...


On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll 2018 University of Pennsylvania Law School

On The Disparate Treatment Of Business And Personal Salt Payments, Michael S. Knoll

Faculty Scholarship at Penn Law

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 ...


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