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8,235 full-text articles. Page 62 of 67.

Essays On Gross Receipts Taxes, Zhou Yang 2011 University of Tennessee, Knoxville

Essays On Gross Receipts Taxes, Zhou Yang

Doctoral Dissertations

The dissertation focuses on the incentives and economic effects of gross receipts taxes (GRTs) versus corporate income taxes (CITs). Conventional wisdom holds that GRTs are very poor tax instruments; however, several states have shown renewed interest in GRTs since 2002. An interesting question to ask is why states are reconsidering GRTs in spite of all criticisms. Are GRTs really as bad as what conventional wisdom says? There is little rigorous theoretical or empirical work on GRTs. My dissertation aims to help fill this gap by providing both theoretical and empirical analysis on the comparative advantages and disadvantages of GRTs versus ...


Luke And Work, Theology of Work Project, Aaron Kuecker 2011 Seattle Pacific University

Luke And Work, Theology Of Work Project, Aaron Kuecker

Theology of Work Project

  1. Introduction to Luke
  2. The Kingdom of God Shows Up at Work (Luke 1-5)
    • God at Work (Luke 1, 2 and 4)
    • Jesus Calls People at Work (Luke 5:1-11; 27-32)
    • John the Baptist Teaches Workplace Ethics (Luke 3:8-14)
    • Jesus is Tempted to Abandon Serving God (Luke 4:1-13)
  3. Healing in Luke
  4. Sabbath and Work (Luke 6:1-11; 13:10-17)
  5. The Ethics of Conflict (Luke 6:27-36; 17:3-4)
  6. God's Provision (Luke 9:10-17; 12:4-7; 12:22-31)
    • The Shrewd Manager and the Prodigal Son (Luke 16:1-13; 15:11-32)
  7. Wealth in Luke
    • Concern for the Wealthy (Luke 6 ...


Potential Tax Law Changes And Income Property Values, William Terando, Marvin Bouillon 2011 Butler University

Potential Tax Law Changes And Income Property Values, William Terando, Marvin Bouillon

William D. Terando

The authors examine the effect on income property values if current tax rates increase or the proposal to broaden the individual income base and lower individual income tax rates is enacted.


E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg 2011 University of Maryland School of Law

E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg

Daniel S. Goldberg

No abstract provided.


Efficiency Gains From Removing Entry And Price Controls: Evidence From A Change In Regulation, Katja Seim, Maria Ana Vitorino 2011 University of Pennsylvania

Efficiency Gains From Removing Entry And Price Controls: Evidence From A Change In Regulation, Katja Seim, Maria Ana Vitorino

Marketing Papers

This paper investigates empirically the role of Portuguese deregulation in shaping the structure of local markets for driving instruction and competition among driving schools. We develop a framework that integrates quality and price competition among horizontally and vertically differentiated driving schools. We estimate the model using detailed data on the market structure, firm attributes and prices, and consumer preferences for 593 schools in 117 local markets. We use the estimated parameters of our model to predict the effect that the 1998 easing of price and entry restrictions governing the sector had on firm profits and consumer welfare. We also explore ...


Rich Have Responsibility To Give Back, Aaron W. Hughey 2011 Western Kentucky University

Rich Have Responsibility To Give Back, Aaron W. Hughey

Counseling & Student Affairs Faculty Publications

No abstract provided.


Aggregate Quasi Rents And Auditor Independence : Evidence From Audit Firm Mergers In China, K. Hung Chan, Donghui WU 2011 Lingnan University, Hong Kong

Aggregate Quasi Rents And Auditor Independence : Evidence From Audit Firm Mergers In China, K. Hung Chan, Donghui Wu

Prof. CHAN Koon Hung

Using a sample of audit firm mergers in China’s audit market, this paper provides evidence on how auditor independence can be improved following audit firm mergers as a result of a change in aggregate quasi rents that are exposed to risk (i.e., quasi rents at stake). The setting allows us to examine directly the relationship between aggregate quasi rents at stake and independence after controlling for the confounding effects of auditor competence, audit firm brand name, and the self-selection problem that could exist in previous studies. We hypothesize that auditors become more independent in the post-merger period only ...


Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly 2011 University of Technology, Sydney

Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly

Adjunct Professor Stephen J Kelly

As a response to the junk debt-inspired global economic crisis, governments, with supra-national organizational approval, have appropriated billions of taxpayers dollars for bailouts, have set up special funds and underwritten depositors savings in the desperate hope of alleviating the threat of rapid, economic decline and systemic destruction of value. Whether these governments have a democratic mandate for such unprecedented action is debatable. More importantly, though, is whether such decisions amount to good re-regulatory policy. First, it is known that some of the bailout money to large corporations has been squandered by oligarchic recipients and appropriated by them in their own ...


Sit Down And Count The Cost: A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin M. Leff 2011 Harvard University

Sit Down And Count The Cost: A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin M. Leff

Benjamin Leff

Abstract: Section 501(c)(3) of the Internal Revenue Code prohibits charities from intervening in a political campaign for or against a candidate for public office. The IRS currently interprets the campaign-intervention ban to absolutely prevent charities from communicating their views on candidates, even if such communications are completely financed by non-501(c)(3) affiliates. This article argues that the current IRS enforcement paradigm is unconstitutional because it exceeds the government interest in preventing tax-deductible donations to be used for campaign-intervention. A constitutional interpretation exists under the current statutory framework, but it would require the IRS to shift its focus ...


The Practice Of Private Wealth Management In Singapore, Junxu (Jx) Lye 2011 University of Pennsylvania

The Practice Of Private Wealth Management In Singapore, Junxu (Jx) Lye

Wharton Research Scholars

Singapore is currently one of the wealthiest countries in the world in terms of GDP per capita. According to Forbes magazine, the combined net worth of the top forty wealthiest Singaporeans in 2010 was S$60 billion1, up from S$51 billion in 2009, and common sources of wealth for these individuals included Financial Services (OCBC, OUB) and Real Estate (Far East Organization, Pontiac Land). As such, there is no doubt that there are a substantial number of wealthy Singaporeans who reside in Singapore. However, the combined amount of assets that these Singaporeans hold pales in comparison to the over ...


Economic Development Incentives And The Legal And Economic Issues Of Open Versus Sealed Bids, Sherry L. Jarrell, J. Neal Robbins, Gary L. Shoesmith, Brendan A. Fox 2011 University of South Carolina

Economic Development Incentives And The Legal And Economic Issues Of Open Versus Sealed Bids, Sherry L. Jarrell, J. Neal Robbins, Gary L. Shoesmith, Brendan A. Fox

South Carolina Journal of International Law and Business

No abstract provided.


An Analysis Of South Carolina's Incentives To The Boeing Company, Amanda S. Kuker 2011 University of South Carolina

An Analysis Of South Carolina's Incentives To The Boeing Company, Amanda S. Kuker

South Carolina Journal of International Law and Business

No abstract provided.


Reconsidering International Tax Neutrality, Michael S. Knoll 2011 University of Pennsylvania Law School

Reconsidering International Tax Neutrality, Michael S. Knoll

Faculty Scholarship at Penn Law

For decades, U.S. international tax policy has shifted back and forth between territorial-source-exemption taxation and worldwide-residence-credit taxation. The former is generally associated with capital import neutrality (CIN) and the latter with capital export neutrality (CEN). One reason why national tax policy has shifted back and forth between those benchmarks is because it is widely accepted that a tax system cannot simultaneously satisfy both CEN and CIN unless tax rates on capital are harmonized across jurisdictions. In this essay, I argue that the international tax literature contains two different and conflicting definitions for CIN. Under one definition, which goes back ...


Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy of Accounting Historians 2011 University of Mississippi

Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Co-Editors, 2010 Manuscript awards.


Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy of Accounting Historians 2011 University of Mississippi

Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman 2011 University of Mississippi

First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman

Accounting Historians Journal

At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management ...


Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson 2011 University of Mississippi

Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson

Accounting Historians Journal

The objectives of this study are to understand better the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s. This was a time of panic, depression, and manipulations by insiders. Nevertheless, outsiders chose to speculate and invest in corporate securities in Wall Street. Consequently, authors began to provide more specific investment advice, some of which required the use of earnings and other financial-accounting information. This study describes the availability of that information in the books and periodicals in an age dominated by railroad kings.


Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School 2011 University of Mississippi

Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School

Accounting Historians Journal

No abstract provided.


I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron 2011 University of Mississippi

I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron

Accounting Historians Journal

This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from ...


Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy of Accounting Historians 2011 University of Mississippi

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


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