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14,119 full-text articles. Page 53 of 53.

Checklists And Illustrative Financial Statements : Health Care Entities, September 2010 Edition, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Checklists And Illustrative Financial Statements : Health Care Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute of Certified Public Accountants. Not-for-Profit Organizations Committee 2010 University of Mississippi

Not-For-Profit Entities With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Developments - 2010/11; Compilation And Review Alert; Audit Risk Alerts, American Institute of Certified Public Accountants. Accounting and Review Services Committee 2010 University of Mississippi

Compilation And Review Developments - 2010/11; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Service Organizations : New Reporting Options 2010/11; Audit Risk Alert, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Service Organizations : New Reporting Options 2010/11; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities-- Accounting Issues And Risks : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Not-For-Profit Entities-- Accounting Issues And Risks : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax, Ajay K. Mehrotra 2010 Indiana University Maurer School of Law

American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax, Ajay K. Mehrotra

Articles by Maurer Faculty

Histories of the modern American income tax have generally focused on the role that social and political forces have played in the development of a new tax system. This article seeks to move beyond the social and political determinants to examine the economic factors that facilitated the adoption of the modern, graduated income tax. Without marginalizing the importance of social and political factors, the central aim of this article is to make a modest contribution to the legal and political historiography of the U.S. income tax by highlighting how changing material economic conditions afforded social groups, political reformers, and lawmakers …


In Our Opinion… , March 2010, American Institute of Certified Public Accountants. Audit and Attest Standards Team 2010 University of Mississippi

In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping CHEN, Xia CHEN, Qiang CHENG, Terry Shevlin 2010 University of Texas at Austin

Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin

Research Collection School Of Accountancy

Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …


Transfer Pricing: Current Problems And Solutions, Ronald Wu 2010 Claremont McKenna College

Transfer Pricing: Current Problems And Solutions, Ronald Wu

CMC Senior Theses

The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …


Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose 2010 Claremont McKenna College

Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose

CMC Senior Theses

This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.


Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams 2009 University of Sheffield

Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams

Colin C Williams

Although there is growing recognition that many entrepreneurs start-up trading partially or wholly off-the-books, few have evaluated whether the character of this hidden enterprise culture varies spatially. To begin to do so, this paper evaluates whether and how the nature of off-the-books entrepreneurship differs across an affluent, mixed and deprived district of Moscow. Drawing upon 313 face-to-face interviews, the finding is that wholly legitimate enterprises represent just the tip of the iceberg in Moscow. Beneath the surface in all the districts is a large hidden enterprise culture. However, off-the-books entrepreneurship in the affluent district is comprised more of registered businesses …


Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams 2009 University of Sheffield

Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams

Colin C Williams

In recent decades, the field of entrepreneurship studies has become increasingly interested in the relationship between entrepreneurship and the informal economy. This paper reviews this burgeoning sub-field of entrepreneurship studies that recognizes how entrepreneurs do not always conduct their business affairs wholly by the rulebook. Evaluating this rapidly growing body of literature, it reviews the findings regarding the preponderance of entrepreneurs to engage in the informal economy, the nature of such informal entrepreneurship, the characteristics of informal entrepreneurs and the motives underpinning participation in such endeavor, along with the competing theories that have sought to explain engagement in this type …


Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams 2009 University of Sheffield

Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams

Colin C Williams

Report to the European Commission on the feasibility of creating a platform for cooperation between labour inspectorates and other relevant monitoring and enforcement bodies, to prevent and fight undeclared work


Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams 2009 University of Sheffield

Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams

Colin C Williams

In recent years, there has been a growing realisation that beyond the realm of legitimate entrepreneurship is a large hidden enterprise culture composed of entrepreneurs conducting some or all of their trade off-the-books. Until now, however, few have evaluated how many entrepreneurs start-up their ventures trading off-the-books and why they do so. Reporting face-to-face interviews conducted in Ukraine during 2005-06 with 331 entrepreneurs, the finding is not only that the vast majority (90%) operate partially or wholly off-the-books but also that they are not all driven by necessity and as a last resort and survival strategy into entrepreneurship. Revealing how …


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