Summaries For The 32nd Annual Tei-Sjsu High Tech Tax Institute, 2017 San Jose State University
Summaries For The 32nd Annual Tei-Sjsu High Tech Tax Institute, Saqib Amin, Silin Chen, Ophelia Ding, Veena Hemachandran, Elle San Pedro De Kornsand, Padmini Yalamarthi, Yu Zheng
The Contemporary Tax Journal
No abstract provided.
Cpa Exam Review, 2017 San Jose State University
Cpa Exam Review
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal's Interview Of Mr. Gary Sprague, 2017 San Jose State University
The Contemporary Tax Journal's Interview Of Mr. Gary Sprague, Xuan Hong
The Contemporary Tax Journal
No abstract provided.
Illegitimate Economic Practices In Fyr Macedonia, 2017 Institute of Public Finance,
Illegitimate Economic Practices In Fyr Macedonia, Colin C. Williams, Slavko Bezeredi
Colin C Williams
Taxation, Competitiveness, And Inversions: A Response To Kleinbard, 2017 University of Pennsylvania Law School
Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll
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.
Democracy Ends Here: U.S. Collective Bargaining Decline And An Alternative Policy Approach To Business Ownership, 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 ...
The Impact Of Increased Tax Return Reporting On Financial Statement Tax Disclosure Quality: Evidence From Irs Schedule Utp, 2017 University of Tennessee, Knoxville
The Impact Of Increased Tax Return Reporting On Financial Statement Tax Disclosure Quality: Evidence From Irs Schedule Utp, Michelle Kim Harding
This study uses the 2010 implementation of IRS Schedule UTP (Uncertain Tax Position) to examine the impact of additional tax return reporting on financial statement tax disclosure quality. Using a hand-collected sample, I find that firms reduce the quality of their Financial Accounting Standards Board Interpretation No. 48 (FIN 48) disclosures for Accounting for Uncertainty in Income Taxes in response to increased proprietary costs of disclosure following the adoption of IRS Schedule UTP. Standard setters intended FIN 48 disclosures to benefit investors. Contrary to this intended outcome, I find that as tax return reporting increases, firms reduce discretionary FIN 48 ...
Implicit Taxes In Imperfect Markets, 2017 University of Tennessee, Knoxville
Implicit Taxes In Imperfect Markets, Hannah Elizabeth Smith
Implicit taxes are defined as the pre-tax rate of return disadvantage earned on an investment that is taxed preferentially. Implicit tax theory predicts that implicit taxes will fully offset any benefit from preferential tax treatment leading to no benefit from lower explicit taxes; however, implicit tax theory assumes perfect market competition. This paper relaxes the assumption of perfect market competition and finds that firms in industries with lower competition bear lower implicit taxes, and firms in industries with higher competition bear higher implicit taxes. These findings are consistent with firms in industries with less competition having price setting power. Further ...
Taxation Of Income On Professional Team Athletes, 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 ...
How May The United States Leverage Fatca To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments?, 2017 Texas A&M University School of Law
How May The United States Leverage Fatca To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments?, William H. Byrnes
William H. Byrnes
Vat Treatment Of Financial Institutions, 2017 Singapore Management University
Vat Treatment Of Financial Institutions, Fatih Yilmaz, Ismail Baydur
Research Collection School Of Economics
This paper studies the effects of exempt treatment of financial services under a VATsystem. We develop a general equilibrium model with elastic labor supply, endogenous entry, anda banking sector. The banking sector provides loan services to producers and payment servicesto consumers. Our model display three key distortions under exempt treatment: (i) self-supplybias in the banking sector, (ii) consumption distortions, (iii) input distortions and tax cascading.Then, we calibrate our model to match the salient features of the tax system EU countries. Atax neutral policy regime switch from exempt treatment to full-taxation in loan services improveswelfare about 4%. Shutting down the ...
Liberating Trapped Cash: A Case Study Of Trapped Cash At Apple And Microsoft, 2017 Southern Connecticut State University
Liberating Trapped Cash: A Case Study Of Trapped Cash At Apple And Microsoft, Russell P. Engel, Bridget M. Lyons, Danny A. Pannese
The topic of trapped cash, or cash permanently reinvested overseas to avoid tax upon repatriation, has become a hot topic in accounting, finance and policy circles over the past two years. This case study analyzes the activities of two major technology firms, Microsoft and Apple, to liberate enormous holdings of trapped cash. The case prompts a discussion of the topic of trapped cash, stakeholder considerations and tools available to manage cash balances held outside the United States. The focus is to examine the strategies available and those selected by Microsoft and Apple to meet or at least appease stakeholder demands ...
Consumer Response To Increases In The State Cigarette Tax, 2017 University of Kentucky
Consumer Response To Increases In The State Cigarette Tax, Patrick Nolan
MPA/MPP Capstone Projects
In this paper I look at consumer responsiveness to the cigarette tax. Cigarette taxes are motivated by wanting to raise money for the state and wanting to deter smoking in the state’s population. Obviously reducing smoking in the population would reduce the externalities caused by smoking. We know the health effects are completely detrimental to the consumer, and detrimental to those around them. In addition to this we know that tobacco is an addictive substance, meaning than is inherently extremely inelastic.
To find on how consumers respond to tax increases I conducted a difference in difference analysis of tax ...
The U.S. Tax System: Too Taxing On The Wealthy?, 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.
(Anti)Poverty Measures Exposed, 2017 University of Nevada, Las Vegas -- William S. Boyd School of Law
(Anti)Poverty Measures Exposed, Francine J. Lipman
Few economic indicators have more salience and pervasive financial impact on everyday lives in the United States than poverty measures. Nevertheless, policymakers, researchers, advocates, and legislators generally do not understand the details of poverty measure mechanics. These detailed mechanics shape and reshape poverty measures and the too often uninformed responses and remedies. This Article will build a bridge from personal portraits of families living in poverty to the resource allocations that failed them by exposing the specific detailed mechanics underlying the Census Bureau’s official (OPM) and supplemental poverty measures (SPM). Too often, when we confront the problem of poverty ...
To Work More Or Less? The Impact Of Taxes And Life Satisfaction On The Motivation To Work In Continental And Eastern Europe, 2017 Tomas Bata University in Zlin
To Work More Or Less? The Impact Of Taxes And Life Satisfaction On The Motivation To Work In Continental And Eastern Europe, Orkhan Nadirov, Khatai Aliyev, Bruce Dehning
Accounting Faculty Articles and Research
Using country-level data from 2000-2013, we test the relationship between life satisfaction (measured as how people evaluate their life as a whole rather than their current feelings) and the motivation to work (measured as aggregate hours of work). Our hypothesis is that even after controlling for average labor income tax rates in countries with high and low average hours worked, there is a significant negative association between the motivation to work and life satisfaction. The main findings of this paper are that the increase in the motivation to work per employee comes at the expense of life satisfaction, and differences ...
In The Green Classroom—Tax Policy Of Environmental Tax Rules And Incentives: New Directions In Teaching And Research, 2017 San Jose State University
In The Green Classroom—Tax Policy Of Environmental Tax Rules And Incentives: New Directions In Teaching And Research, Annette Nellen
There is no shortage of tax rules that address energy and natural resources in some manner. There are taxes on most types of fuel, tax credits for energy saving devices, and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters. In addition, numerous proposals are offered annually by lawmakers at the federal, state and local levels that also address conservation, energy and innovation in conservation and energy-efficiencies.How do we know if existing rules and proposals are appropriate for a tax system? Principles of good tax policy can be applied to them ...
Tax Transparency And Corporate Tax Avoidance, 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 ...
International Tax Treaties (Affecting Iowa State University Students And Faculty), 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.
Targets Tax Shelter Participation And Takeover Premiums, 2016 Singapore Management University
Targets Tax Shelter Participation And Takeover Premiums, Travis Chow, Kenneth J. Klassen, Yanju Liu
Research Collection School Of Accountancy
This paper examines the effect of targets' participation in tax shelters on takeover premiums in mergers and acquisitions. Using a novel data set in which targets disclose that they have not participated in tax shelters, we find that targets that make this statement in their merger filings are associated with 4.6 percent higher takeover premiums, on average. These findings suggest that acquirers are concerned about the potential future liabilities when targets have engaged in tax sheltering. Consistent with this interpretation, the results also indicate that the positive association between targets' nonsheltering disclosure and acquisition premiums is stronger for less ...