Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute,
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.
Aicpa Local Firm Practice Management Consultation Program: Map,
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,
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 tax …
Essays On Evasion And Enforcement In Value Added Tax (Vat),
2021
University of Kentucky
Essays On Evasion And Enforcement In Value Added Tax (Vat), Syed Jawad Ali Shah
Theses and Dissertations--Public Policy and Administration
Value added tax (VAT) based on credit invoice system is the most common consumption tax in the world. Despite its self-regulating nature, VAT faces challenges in developing countries who have limited state capacity to check evasion and enforce tax on informal sectors of the economy. The tax authorities introduce policy interventions that can target the evasive behavior of firms interacting with informal sectors. My dissertation seeks to provide insight into three such policy reforms in Pakistan’s VAT regime. Therefore, this dissertation is composed of three essays.
In first essay of my dissertation, titled “Using Computerization to enforce VAT: Evidence from …
Acts 20 & 22: Assessing The Effectiveness Of Fiscal Incentives In Puerto Rico,
2021
University of Pennsylvania
Acts 20 & 22: Assessing The Effectiveness Of Fiscal Incentives In Puerto Rico, Cristian A. Bernaschina-Guillermety
Joseph Wharton Scholars
In January 2012, the Puerto Rican government created Acts 20 and 22, the Export Services and Individual Investors Acts, which respectively grant preferential tax treatment to export-oriented service firms and to individual investors who relocate to Puerto Rico. This paper uses data from the Quarterly Census of Employment and Wages and synthetic difference-in-differences to evaluate their impact on employment, establishments, and wages. It fails to find evidence suggesting that they had an impact on employment beyond 2012. However, it finds evidence that Acts 20 and 22 successfully incentivized the professional, scientific, and technical services industry. By 2015, the year in …
Project Task Force - Conceptual Framework,
2021
University of Mississippi
Project Task Force - Conceptual Framework, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
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,
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.
Homelessness In The West: Business Improvement Districts As The Strategic Weaponization Of Class Monopoly Rent,
2021
Eastern Washington University
Homelessness In The West: Business Improvement Districts As The Strategic Weaponization Of Class Monopoly Rent, Zachary Roger Arms
EWU Masters Thesis Collection
The objective of this study is to examine business improvement districts (BIDs) as a form of class monopoly rent (CMR) within the broader production and spatial management of the ongoing homeless crisis in Seattle Washington. The city of Seattle Washington is home to a plethora of successful and ever-expanding international corporations. Within and around the city the headquarters of tech giants Microsoft and Amazon can be found. The continued success of these companies has had a dramatic impact on the region, bringing in a multitude of high-wage jobs which in turn has created a volatile, cutthroat real estate market. The …
Let The Punishment Fit The Crime: How Retributive Fairness Perceptions Influence Observers’ Tax Compliance Intentions,
2021
Wilfrid Laurier University
Let The Punishment Fit The Crime: How Retributive Fairness Perceptions Influence Observers’ Tax Compliance Intentions, Tisha King
Theses and Dissertations (Comprehensive)
The purpose of my research is to investigate how perceptions of retributive justice influence tax compliance. I address this objective by proposing two research questions: (1) How do taxpayers perceive the propriety of punishment for tax evasion? (2) How and when are observers’ compliance intentions influenced by perceptions of fairness disclosures about a specific retributive outcome, and the presence of a fairness-relevant disclosure?
To address the first research question, I conduct a survey of 331 adult Canadian taxpayers to ascertain the extent to which taxpayers perceive punishments for tax evasion as fair or unfair. I find that an appropriate punishment …
Dark Money Darker? Irs Shutters Collection Of Donor Data,
2021
University of Pittsburgh School of Law
Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney
Articles
The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It is largely seen as a battle over campaign finance rather than tax enforcement. Two of the nonprofits involved, social welfare organizations and business leagues, are referred to as “dark money” organizations because they allow individuals to influence elections while maintaining donor anonymity. Many in the campaign finance community are concerned that this change means wealthy donors can avoid campaign finance laws and have no reason to fear being discovered. In this Article, I focus on whether …
Análisis Para Oportunidades De Exportaciones Colombianas Del Sector Agroindustrial De Frutas Y Hortalizas Procesadas, Visto Desde La Relación Y Guerra Comercial Entre Ee.Uu Y China Desde 2017 A 2019,
2021
Universidad de la Salle, Bogotá
Análisis Para Oportunidades De Exportaciones Colombianas Del Sector Agroindustrial De Frutas Y Hortalizas Procesadas, Visto Desde La Relación Y Guerra Comercial Entre Ee.Uu Y China Desde 2017 A 2019, Nicolas Felipe Moreno Moreno, David Alejandro Borrero Gamboa
Finanzas y Comercio Internacional
El presente informe de investigación tiene como objetivo identificar las oportunidades a partir del sector agroindustrial de frutas y hortalizas procesadas de Estados Unidos y China para Colombia a raíz del conflicto ocurrido entre Estados Unidos y China, la investigación tiene una metodología mixta, cualitativa y cuantitativa para así lograr una visión más amplia de este fenómeno a investigar, se tendrá un alcance de tipo descriptivo y un diseño de tipo no experimental. Esta investigación tiene tres momentos claves para su desarrollo, el primer método se basa en la relación comercial existente entre Estados Unidos, China y Colombia por el …
Effects Of Advance Refunding Municipal Bonds After The U.S. Tax Cuts And Jobs Act,
2021
Gardner-Webb University
Effects Of Advance Refunding Municipal Bonds After The U.S. Tax Cuts And Jobs Act, Sarah Curry
Doctor of Business Administration Dissertations
The process when U.S. municipalities retire callable bonds early and refinance them with bonds of a lower coupon rate is called advance refunding. The advance refunding of debt is a widespread practice in municipal finance; however, the Tax Cuts and Jobs Act of 2017 removed the option to keep this debt tax-exempt and now requires municipalities to convert from tax-exempt to taxable. The purpose of this research was to evaluate the impact eliminating advance refunding of municipal debt into tax-exempt status has on the municipality’s advance refunding decision making process, specifically at the state level. Municipal governments are still …
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan,
2020
Universitas Indonesia
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman
Jurnal Akuntansi dan Keuangan Indonesia
Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and …
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable,
2020
Institut Agama Islam Negeri Surakarta
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,
Jurnal Akuntansi dan Keuangan Indonesia
This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive …
Foreign Institutional Shareholders And Corporate Payout Policy,
2020
Airlangga University
Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh
Jurnal Akuntansi dan Keuangan Indonesia
This study examines the effect of foreign institutional shareholders (FIS) on corporate payout policy. The study employs 97 Indonesian manufacturing firms listed on the Indonesia Stock Exchange period 2011-2015. Multivariate Tobit and Logit are employed to estimate the model. The result confirms the bird in the hand theory that FISs need assurance of their investments in the emerging market. FIS has a monitoring role over the firms since they have the ability to detect the firm’s quality and the agency problem within. The result confirms that the presence of the FIS in the firm has a positive and significant effect …
Predictive Value Of Other Comprehensive Income: Evidence From Asean,
2020
Gadjah Mada University
Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the predictive value of other comprehensive income and its disclosure in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has not been extensively addressed in the literature. We conduct the first study examining the predictive value of other comprehensive income and its disclosure to prove that not only fair value as relevant information, but also other comprehensive income reflecting the changes of fair value. We use hand-collected data taken from the financial reports. This study employs a panel regression model to test the ability of other comprehensive income and its disclosure to predict firms’ …
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy,
2020
University of Eswatini
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike
Jurnal Akuntansi dan Keuangan Indonesia
This paper investigates the relationship between foreign direct investment and stock market development in a small southern African economy. Specifically, the paper analyses long-run, short-run and causal relationships between foreign direct investment and stock market development in Eswatini for the 1990 to 2018 periods. Results of preliminary analyses of the variable show existence of positive skewness, fat-tailed, non-normal distribution, and I(1) order of integration for the foreign direct investment and stock market return series. Estimates from the ARDL model indicate evidence of a positive and statistically insignificant long-run relationship between foreign direct investment and stock market development in the kingdom …
Accounting Information In The Fama And French Three-Factors Model,
2020
Universitas Kristen Duta Wacana
Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati
Jurnal Akuntansi dan Keuangan Indonesia
The purpose of this study is to reexamine the ability of the Fama-French Three Risk Factor Model to explain stock portfolio returns in countries with different economic levels, as well as examine the effect of accounting information derived from book-to-market on stock portfolio returns. The sample used was a manufacturing company on the Indonesia Stock Exchange and the Tokyo Stock Exchange from 2013-2018. The results show that the three risk factors of the Fama-French model apply consistently to explain the variation in stock portfolio returns in developed markets. For the portfolio of shares in the emerging market, model Fama-French does …
Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure],
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,
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.