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922 full-text articles. Page 24 of 26.

Will A Departure From Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence From A Transition Economy, Koon Hung CHAN, Kenny Z. LIN, Phyllis L.L. MO 2010 Lingnan University, Hong Kong

Will A Departure From Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence From A Transition Economy, Koon Hung Chan, Kenny Z. Lin, Phyllis L.L. Mo

Prof. CHAN Koon Hung

We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affects the informativeness of book-tax differences for tax noncompliance. Our evidence suggests that as book-tax conformity decreases, tax noncompliance increases. Although book-tax differences remain informative of tax noncompliance, the informativeness attenuates as book-tax conformity weakens. Additionally, firms with high incentives to inflate book income are more tax compliant than their counterparts after the departure from a tax-based accounting system.


Will A Departure From Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence From A Transition Economy, Koon Hung CHAN, Kenny Z. LIN, Phyllis L.L. MO 2010 Lingnan University, Hong Kong

Will A Departure From Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence From A Transition Economy, Koon Hung Chan, Kenny Z. Lin, Phyllis L.L. Mo

Prof. LIN Zhen-pin, Kenny

We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affects the informativeness of book-tax differences for tax noncompliance. Our evidence suggests that as book-tax conformity decreases, tax noncompliance increases. Although book-tax differences remain informative of tax noncompliance, the informativeness attenuates as book-tax conformity weakens. Additionally, firms with high incentives to inflate book income are more tax compliant than their counterparts after the departure from a tax-based accounting system.


Protección De Datos Personales, Bruno Costantini García, Norma Pimentel Méndez 2010 ITESM Campus Puebla

Protección De Datos Personales, Bruno Costantini García, Norma Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.


Ua36i/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board 2010 Western Kentucky University

Ua36i/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board

Faculty/Staff Personal Papers

Question and answers from Ben Bernanke's appearance before the Joint Economic Committee as distributed to members of the St. Louis Federal Reserve Board.


Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee 2010 William & Mary Law School

Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee

William & Mary Business Law Review

This Article addresses the tax consequences to AIG Financial employees who repay their controversial retention bonuses in the year of receipt (Year 1) or in a subsequent year (Year 2). At the time the executives received their bonuses, the media and members of Congress raised challenges that might induce such repayment, thus justifying favorable tax treatment for repaying executives. Accordingly, bonuses repaid in year I should be excluded from gross income under the doctrine of Year 1 rescission. Bonuses repaid in Year 2 should result in an adjustment under Section 1341, which reduces the income taxes for Year 2 by ...


Meal And Rest Periods Create Compliance Issues For Employers, david staub 2010 Law Office of D. Joshua Staub

Meal And Rest Periods Create Compliance Issues For Employers, David Staub

David Joshua Staub

California law presents employers with many compliance issues. Amongst this regulatory framework, wage and hour laws present the employer with many areas ripe for misunderstanding and misinterpretation. Given the availability of class or representative actions to such claims, the potential exposure to large damages presents a serious economic threat.


A Reading Hayek On Power To Tax, Fernando Estrada 2010 Selected Works

A Reading Hayek On Power To Tax, Fernando Estrada

Fernando Estrada

This article describes the argumentative structure of Hayek on the relationship between power to tax and redistribution. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, vol3, The Political Order of Free People, University of Chicago Press, Chicago, 1979.) Hayek describes one of the arguments most complete information bout SFP progressive tax systems (progressive tax). According to the author the history of the tax progressive system, works against such a tax model and deploys a variety of arguments in his favorite spot by critics: liberal democracy.


Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton 2010 San Jose State University

Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton

Annette M. Nellen

TIGTA made recommendations regarding the use of individual tax identification numbers (ITINs) with respect to refundable tax credits such as the child tax credit. TIGTA also recommended that the IRS develop a new process to prevent erroneous claims for the earned income credit. • The IRS issued guidance providing the procedure for electing under Sec. 108(i) to include income from indebtedness discharged in a reacquisition of a debt instrument in gross income ratably over a five-year period. • The IRS issued advice to its employees regarding the determination of whether a taxpayer can claim a dependency exemption for a noncustodial child ...


Derecho De La Seguridad Social En México, Bruno L. Costantini García 2010 ITESM Campus Puebla

Derecho De La Seguridad Social En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

¿Qué es?

¿Cómo funciona?

¿Su aplicación?


Re-Theorizing The Informal Economy In Western Nations: Some Lessons From Rural England, Colin C. Williams 2010 University of Sheffield

Re-Theorizing The Informal Economy In Western Nations: Some Lessons From Rural England, Colin C. Williams

Colin C Williams

No abstract provided.


The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt 2010 Northwestern University School of Law

The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt

Faculty Working Papers

This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.


Taxation And Gendered Citizenship, Nancy Staudt 2010 Northwestern University School of Law

Taxation And Gendered Citizenship, Nancy Staudt

Faculty Working Papers

This essay notes that the feminist tax policy theorists have made numerous important contributions to our understanding of tax policy's affect on women's lives and experiences. It argues that in doing so, the extant literature has also prioritized the idea of citizenship rights but has failed to acknowledge the importance of citizenship obligations and duties.


Taxing Housework, Nancy Staudt 2010 Northwestern University School of Law

Taxing Housework, Nancy Staudt

Faculty Working Papers

This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.


Tax Theory And "Mere Critique": A Reply To Professor Zelenak, Nancy Staudt 2010 Northwestern University School of Law

Tax Theory And "Mere Critique": A Reply To Professor Zelenak, Nancy Staudt

Faculty Working Papers

In this symposium essay, I briefly explore the usefulness of critical scholarship generally and then point to the manner in which this type of analysis can (and does) advance Professor Zelenak's aim of devising technical solutions to difficult policy problems. I then turn to Zelenak's critique of my article, "Taxing Housework." I argue that far from undermining my proposal to tax imputed income, Zelenak's work highlights several reasons for considering the proposal as an alternative to the existing tax structure. Importantly, I do not claim that taxing women's household labor is a perfect solution to the ...


The Hidden Costs Of The Progressivity Debate, Nancy Staudt 2010 Northwestern University School of Law

The Hidden Costs Of The Progressivity Debate, Nancy Staudt

Faculty Working Papers

In this Article, I argue that.by reaching the agreement that the poor should have no tax liability, the contest over progressivity has centered improperly on the rights and responsibilities of relatively wealthy citizens. The wealthy are widely perceived to have valuable property that, if shared with society, will enable the smooth operation of the democratic state. At the same time, the wealthy are perceived to have liberty interests, which if violated, could lead to the ruin of the domestic economy

Although the debate over progressivity has lasted for more than a century, traditional tax theorists have limited their discussion ...


The Theory And Practice Of Taxing Difference, Nancy Staudt 2010 Northwestern University School of Law

The Theory And Practice Of Taxing Difference, Nancy Staudt

Faculty Working Papers

This is a review essay that examines Professor Edward McCaffery's important book, "Taxing Women." It argues that while McCaffery provides a detailed and nuanced analysis of the feminist and economic issues, his work is problematic in several ways. First, it is not clear that the optimal theory of taxation leads to the policy reform he proposes-it may be both underinclusive and overinclusive. Second, even if McCaffery has identified a clear economic rationale for taxing married women at a lower rate than men and single women, feminists may object to this proposed tax structure on a number of grounds. Finally ...


Constitutional Politics And Balanced Budgets, Nancy Staudt 2010 Northwestern University School of Law

Constitutional Politics And Balanced Budgets, Nancy Staudt

Faculty Working Papers

Unbalanced budgets have sparked decades of debate among legislators, scholars, and the public at large. Although the controversy has abated somewhat in recent years, many continue to believe that Congress has a tendency to pursue a level of public debt that is both inefficient and unfair. Foremost among those who criticize the federal budgeting process are fiscal constitutionalists, a group of public choice scholars who believe the constitutional constraints are the only means by which the public will obtain protection from legislative fiscal irresponsibility. This article explores the public choice argument for a balanced budget amendment and argues that it ...


Taxation Without Representation, Nancy Staudt 2010 Northwestern University School of Law

Taxation Without Representation, Nancy Staudt

Faculty Working Papers

Poll taxes are unconstitutional and yet Americans continue to link political rights to economic status. When taxpayers claim, "We pay taxes and therefore should decide how public monies are spent," they claim a privileged position in society based on their monetary contributions to the state and federal fiscal position that, by implication, nontaxpaying Americans should not have. Not only do taxpayers claim they deserve special political privileges, but the law itself continues to couple political rights to taxpaying status in ways that legal scholars have largely left unexplored. This article examines a range of political benefits tied to the payment ...


Site Value Tax, Tom Dunne 2010 Dublin Institute of Technology

Site Value Tax, Tom Dunne

Articles

Tom Dunne discusses some of the issues surrounding property taxation in Ireland


Will Cash For Clunkers "Trickle Up"?, Anthony J. Cataldo II, Anthony P. Curatola 2010 West Chester University of Pennsylvania

Will Cash For Clunkers "Trickle Up"?, Anthony J. Cataldo Ii, Anthony P. Curatola

Accounting Faculty Publications

No abstract provided.


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