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Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, Academy of Accounting Historians 2011 University of Mississippi

Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; 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 Note from the Co-Editors.


Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy of Accounting Historians 2011 University of Mississippi

Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia McCarthy 2011 University of Mississippi

In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy

Accounting Historians Journal

This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument ...


Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey 2011 University of Mississippi

Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey

Accounting Historians Journal

Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages ...


Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault 2011 University of Mississippi

Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These ...


Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School 2011 University of Mississippi

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.


Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy of Accounting Historians 2011 University of Mississippi

Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala 2011 University of Mississippi

Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala

Accounting Historians Journal

Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of material science as practiced by the production engineers is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and ...


Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School 2011 University of Mississippi

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.


Take Me Out Of The Ball Game: The Efficacy Of Public Subsidies In The Success Of Professional Sports Stadiums, Jonah Chodosh 2011 Claremont McKenna College

Take Me Out Of The Ball Game: The Efficacy Of Public Subsidies In The Success Of Professional Sports Stadiums, Jonah Chodosh

CMC Senior Theses

This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the two factors determining the highest likelihood of venue success include multiple tenants and access to mass transit. The analysis demonstrates that public subsidies towards stadiums don’t generate sufficient economic returns, and that successful stadiums can be created without using taxpayer funds.


Life Planning For Nfl Players, Ryan Pedersen 2011 Claremont McKenna College

Life Planning For Nfl Players, Ryan Pedersen

CMC Senior Theses

With players in the National Football League (NFL) making what seems to be the most money out of any entry-level position, it might come as a shock to many people to hear that so many players end up in financial distress afterwards. Sports Illustrated has put this number at 78% of players filing for bankruptcy or are in serious financial trouble within only two years of leaving the league (Torre).

The problems that the players run into are their short careers, which average 3 ½ years, their poor financial decisions and their very optimistic approach to life. The 3 ½ ...


Build Your Niche Practice With Preparation, Introspection, And Opportunity, John Karaffa 2011 Liberty University

Build Your Niche Practice With Preparation, Introspection, And Opportunity, John Karaffa

Faculty Publications and Presentations

No abstract provided.


Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards 2011 University of Mississippi

Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards

Accounting Historians Journal

The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods charge-and-discharge accounting (CDA) and double-entry bookkeeping that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be ...


The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred 2011 Claremont McKenna College

The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred

CMC Senior Theses

As the federal government seeks ways to stimulate our economy and reduce our national debt, understanding public attitudes on the role and size of government and the taxes that support it is important. This thesis evaluates how US public opinion towards government and taxes has changed from 1990 to the present, and analyzes several potential causes for changes that have occurred. It is intended to be an update of William G. Mayer’s 1992 book entitled The Changing American Mind, which analyzed changing public opinion from 1960-1988. In following his analysis, the causes I have analyzed are generational replacement, fiscal ...


Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi 2011 University of Mississippi

Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi

Accounting Historians Journal

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.


From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker 2011 University of Mississippi

From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker

Accounting Historians Journal

No abstract provided.


Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart 2011 University of Mississippi

Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart

Accounting Historians Journal

This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the ...


Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins 2011 University of Mississippi

Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins

Accounting Historians Journal

Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in ...


Public Dollar Private Owners; Tax Subsidies For New Stadiums In Professional Sports, Grant J. Bunnage 2011 Claremont McKenna College

Public Dollar Private Owners; Tax Subsidies For New Stadiums In Professional Sports, Grant J. Bunnage

CMC Senior Theses

The growing popularity of North American professional sports over the last twenty years directly coincides with the recent trend of urban communities using tax dollars to publically subsidize professional football, baseball, and basketball stadiums. Communities across North America invest substantial amount of public tax dollars in private facilities in light of a consensus among policy analysts that the economic impact of the new stadium is greatly exaggerated. The economic impact of new stadiums has been extensively researched, the focus of this paper rather, is to examine the impact publically subsidized facilities built in the last twenty years have on the ...


Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service 2011 University of Mississippi

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service

Federal Publications

No abstract provided.


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