The Contemporary Tax Journal's Interview Of Dr. Susan Martin, 2016 San Jose State University
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
Starbucks: Social Responsiblity And Tax Avoidance, 2016 University of North Dakota
Starbucks: Social Responsiblity And Tax Avoidance, Katherine Campbell, Duane Helleloid
Management Faculty Publications
This instructional case is designed to explore how accounting choices, and specifically tax minimization practices, should consider a company's overall strategy and positioning within multiple stakeholder groups. Starbucks had been successful in growing its stores and presence in the United Kingdom (UK), and described the profitable growth to investors as something it wanted to build on in other international markets. However, in its 15 years of operations in the UK, the company had paid UK corporate income taxes only once. Using a combination of legal tax avoidance practices (e.g., transfer prices, royalty payments, interest expense), Starbucks UK had ...
Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings, 2016 University of Louisville
Impact Of Assurance Level And Tax Status On The Tendency Of Relatively Small Manufacturers To Manage Production And Earnings, Benjamin P. Foster, John M. Mueller, Trimbak Shastri
The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed earnings management among publicly-traded companies. This study extends prior literature by examining whether abnormal production of public and private companies is impacted by (i) assurance type (PCAOB-audit, GAAS-audit, and SSARS-Review), (ii) tax status (separately taxed versus pass-through entity) of private companies, and (iii) relative size. An audit of financial statements provides a high degree of assurance, whereas ...
Who Will Brave The Third Rail?, 2016 West Chester University of Pennsylvania
Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers
No abstract provided.
A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, 2016 Iowa State University
A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje
Neil E. Harl
Rarely has agriculture enjoyed the attention it received in the Tax Reform Act of 1976. In addition to various provisions narrowing the scope of tax shelter opportunities, Congressional attention was drawn to the federal estate tax concerns that were believed to be unique to agriculture and other small firms. As a result, legislation was enacted providing two new methods for valuing land, an expanded and more attractive installment option or paying the federal estate tax attributable to a qualifying business, a new rule for taxing post-1976 joint tenancies at death,— an opportunity to continue "Section 303" stock redemptions for the ...
"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, 2016 Iowa State University
"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl
Neil E. Harl
With the rapid rise in farmland*values during recent years, farmers and farm organizations have argued that land values have little relationship to agricultural productivity. The fact that farmers have been the dominant purchasers in the farm real estate market during this period of time would seem to discredit this argument to some degree, but public officials have been sympathetic to the farmers' arguments. Some state legislatures, particularly in areas o f the country where urban expansion has placed upward pressures on land values, have adopted procedures to value farmland based on its agricultural productivity for purposes of assessing property ...
Rich Have Responsibility To Give Back, 2016 Western Kentucky University
Rich Have Responsibility To Give Back, Aaron W. Hughey
Aaron W. Hughey
No abstract provided.
The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, 2016 West Chester University of Pennsylvania
The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, Anthony J. Cataldo Ii, Kevin E. Flynn, John S. Dejoy
No abstract provided.
Corporate Tax Inversions: A Brief Overview, 2016 School of Business
Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller
Undergraduate Honors Theses
The purpose of this report is to give a brief overview of corporate tax inversions and how policymakers are attempting to curb these efforts. The U.S. Treasury is starting to feel the effects of these inversions through decreased tax revenue as they have become more common for U.S. corporations. It is important for businesspersons to analyze this argument from both sides in order to better serve their clients. Corporations feel that an inversion is necessary in order to save money in taxes and maintain competitiveness in the global market. The government insists that corporations are taking advantage of ...
Tax Psychology And The Timing Of Charitable-Giving Deadlines, 2016 University of Pennsylvania
Tax Psychology And The Timing Of Charitable-Giving Deadlines, Alex Rees-Jones, Dimitry Taubinsky
This brief discusses the timing of the charitable-giving tax deduction deadline, evaluated in light of recent evidence from the behavioral public finance literature. We discuss how tax salience, inattention, and aversion to taxes interact with different possible deadlines. We present several arguments in favor of moving the charitable-giving deadline to tax day.
Obstacles To Tax Reform: Income Definition And Capital Gains Taxation, 2016 Merrimack College
Obstacles To Tax Reform: Income Definition And Capital Gains Taxation, Nicholas Santosuosso
Honors Senior Capstone Projects
The Great Recession of 2007-2009 sparked widespread economic anxiety among the American public while setting the tone for the debate over economic policy to capture center stage in the 2012 Presidential election cycle. Concern over growing budget deficits and wealth concentration in the wake of the Recession caused much of this attention to shift onto the fiscal policy of the United States. Public dissatisfaction with the federal income tax code remains pervasive today, and 72 percent of Americans believe that the tax system needs either a major or complete overhaul, according to Pew Research Center (Doherty 2013). Support for such ...
College News, 2016 DePaul University
Forum Highlights the Value of Diversity in the Classroom and Boardroom; Marketing Professor Wins Teaching Accolades; DePaul Business Programs Earn Rankings
America's Tax System And How To Fix It, 2016 Liberty University
America's Tax System And How To Fix It, Brendan O. Smith
Senior Honors Theses
Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the content of the Internal Revenue Code has increased from the 27-page tax law of that year to over 5000 pages today. As time has passed and the length of this document has increased, so has the expense and complexity of abiding by its statutes. The inefficiencies of the current system indicate that something must be done about the United States tax system, but no one has agreed on what to do. Many proposals to correct the problem have been brought forward over the ...
Burgers, Doughnuts, And Expatriations: An Analysis Of The Tax Inversion Epidemic And A Solution Presented Through The Lens Of The Burger King-Tim Hortons Merger, 2016 College of William & Mary Law School
Burgers, Doughnuts, And Expatriations: An Analysis Of The Tax Inversion Epidemic And A Solution Presented Through The Lens Of The Burger King-Tim Hortons Merger, Chris Capurso
William & Mary Business Law Review
Currently, the concept of tax inversion is a major corporate phenomenon. In the United States, companies pay taxes on all earnings, whether or not they were accumulated here. With one of the highest corporate tax rates in the world, this is a major expense for U.S. corporations competing in the world market. While most companies simply deal with the tax burden, some U.S. corporations buy foreign companies and relocate the company headquarters to the acquisitions home country. This corporate expatriation allows companies to avoid U.S. taxes on earnings in a number of ways. This Note will ...
Positive And Normative Judgments Implicit In U.S. Tax Policy, And The Costs Of Unequal Growth And Recessions, 2016 University of Pennsylvania
Positive And Normative Judgments Implicit In U.S. Tax Policy, And The Costs Of Unequal Growth And Recessions, Benjamin B. Lockwood, Matthew Weinzierl
Business Economics and Public Policy Papers
Calculating the welfare implications of changes to economic policy or shocks requires economists to decide on a normative criterion. One approach is to elicit the relevant moral criteria from real-world policy choices, converting a normative decision into a positive inference, as in the recent surge of “inverse-optimum” research. We find that capitalizing on the potential of this approach is not as straightforward as we might hope. We perform the inverse-optimum inference on U.S. tax policy from 1979 through 2010 and argue that the results either undermine the normative relevance of the approach or challenge conventional assumptions upon which economists ...
Six Tax Reforms For 2016, 2016 Singapore Management University
Six Tax Reforms For 2016, Yee Loong Sum
Research Collection School Of Accountancy
Offers some fresh ideas on how to make Singapore more business-friendly and socially aware.
Round-Tripping Of Domestic Profits Under The American Jobs Creation Act Of 2004, 2016 Drexel University
Round-Tripping Of Domestic Profits Under The American Jobs Creation Act Of 2004, Sebastien J. Bradley
Sebastien J Bradley
Public Finance And Tax Equity In The Arabian Gulf Monarchies, 2016 Kennesaw State University
Public Finance And Tax Equity In The Arabian Gulf Monarchies, Timothy Mathews
Journal of Global Initiatives: Policy, Pedagogy, Perspective
This study examines notions of public finance equity in the six Arabian Gulf monarchies of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates. Because of unique characteristics of government expenditures and revenues in these monarchies, many of the standard concepts of public finance (such as the Benefits Principle, Ability-to-Pay Principle, Vertical Equity, and Horizontal Equity) do not provide relevant insights. Consequently, four innovative notions of equity are reviewed and discussed: Within Group Horizontal Equity; Within Group Vertical Equity; Favored Group Horizontal Equity; and Favored Group Vertical Equity. Finally, these four conceptions of equity are applied to a ...
Impacts Of The National Rental Affordability Scheme On Rental Housing Investment: Changes In Investment Profiles And Investor Satisfaction, Isara Khanjanasthiti, Geroge Earl, Lynne Armitage
Faculty of Society and Design Publications
INTRODUCTION: In Australia, as is the case for many countries around the world, housing affordability is a major problem affecting families on or below average incomes. The impact is particularly severe in the major capital cities such as Sydney and Melbourne. Projections suggest that in the next decade median house price in these cities will exceed one million dollars. To increase the supply of affordable housing, the Australian Government, in partnership with all state governments, initiated a National Rental Affordability Scheme (NRAS) in 2008. One of the key objectives of NRAS is to increase the supply of new affordable rental ...
Economic And Taxation Benefits Of The National Rental Affordability Scheme, 2016 Bond University
Economic And Taxation Benefits Of The National Rental Affordability Scheme, Isara Khanjanasthiti, George Earl, Lynne Armitage
Faculty of Society and Design Publications
INTRODUCTION: Australia is experiencing a housing affordability crisis, a problem primarily affecting families on low-to-moderate incomes. The median house price continues to increase and is currently more than five times the gross annual median household income. 1 To stimulate additional supply of affordable rental dwellings throughout Australia, the Australian Government, in partnership with state governments, implemented the National Rental Affordability Scheme (NRAS) in 2008. As at December 2015, 37,217 new rental dwellings had been approved under NRAS, of which 30,037 had been built and either tenanted or available for rent. More than 622 million dollars of government funding ...