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14,150 full-text articles. Page 8 of 54.

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler PhD., CPA 2019 East Carolina Unversity

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa

The Contemporary Tax Journal

No abstract provided.


Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky 2019 San Jose State University

Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.


Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi 2019 San Jose State University

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.


Summaries From The 34th Annual High Tech Tax Institute, Amy Yue CPA, Langzun Li, Rachana Khandelwal, Nam Nguyen 2019 San Jose State University

Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi 2019 San Jose State University

The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.


Fun Tax Facts, Rachana Khandelwal 2019 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


Roger Cpa Review Questions, Roger Philipp CPA, CGMA 2019 San Jose State University

Roger Cpa Review Questions, Roger Philipp Cpa, Cgma

The Contemporary Tax Journal

No abstract provided.


First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li 2019 San Jose State University

First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li

The Contemporary Tax Journal

No abstract provided.


H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur 2019 San Jose State University

H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur

The Contemporary Tax Journal

No abstract provided.


Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams 2019 University of Sheffield

Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams

Colin C Williams

This document sets out examples of proven approaches
and practices that Platform members and observers
have used to tackle undeclared work in Europe. The
aim is to inspire national policy-makers with tried and
tested approaches and to provide sources of further
information of how to put these concrete examples into
action.


Shadows: Tackling Undeclared Work In The European Union, Ioana Horodnic, Colin C. Williams 2019 University of Sheffield

Shadows: Tackling Undeclared Work In The European Union, Ioana Horodnic, Colin C. Williams

Colin C Williams

Across the member states of the European Union and beyond, paid transactions are occuring that are not declared to the state for tax, social security or labour law purposes. The practice is not a minority one. As a result, tackling undeclared work has become a core issue on the policy agendas of both governments and the European Commission, reflected in the establishment of the European Platform Tackling Undeclared Work. 
How, therefore, can undeclared work be tackled? A review of the literature indicates two major distinct approaches. First, a rational economic actor approach that tackles undeclared work by ensuring that the …


Mike Seeborg On Illinois Gas Tax, July 9, 2019, Eric Stock 2019 WGLT, Illinois State University

Mike Seeborg On Illinois Gas Tax, July 9, 2019, Eric Stock

Interviews for WGLT

Professor of Economics Mike Seeborg discusses the July 2019 gas tax increase with Eric Stock from WGLT Radio.


Haskins & Sells Service Classification, John Raymond Wildman 2019 University of Mississippi

Haskins & Sells Service Classification, John Raymond Wildman

Haskins and Sells Publications

Original typescript from Haskins & Sells;


Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman 2019 University of Mississippi

Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman

Haskins and Sells Publications

No abstract provided.


Future Role And Competence Profile Of Labour Inspectorates, Colin C. Williams 2019 University of Sheffield

Future Role And Competence Profile Of Labour Inspectorates, Colin C. Williams

Colin C Williams

The transformation of undeclared work into declared work using a combination of preventative and deterrence measures has significant implications for the future role of enforcement authorities1, and the skills and competencies required.
This thematic review workshop (TRW) will provide Platform members with an opportunity to engage in mutual learning and share understanding of the key human resource management issues for both inspectorates as well as inspectors. These issues arise from transforming undeclared work into declared work, the adoption of a wider range of deterrence and preventative approaches and achieving a good balance between deterrence and prevention. In addition, enforcement authorities …


Preventative Approaches To Tackle Undeclared Work, With A Focus Upon Tax Rebates And Notification Letters: Executive Summary, Colin C. Williams 2019 University of Sheffield

Preventative Approaches To Tackle Undeclared Work, With A Focus Upon Tax Rebates And Notification Letters: Executive Summary, Colin C. Williams

Colin C Williams

No abstract provided.


When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer 2019 Notre Dame Law School

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer

Journal of Legislation

Beginning in the 1990s and continuing today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include under reporting of political activity in government filings, fly-by-night organizations that exist …


Tax Uncertainty And Business Activity, Jungho LEE, Jianhuan XU 2019 Singapore Management University

Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu

Research Collection School Of Economics

We investigate the extent to which uncertainties about tax policies affect business activities. We develop a statewide tax-uncertainty measure (TU measure) and show that it captures state corporate tax uncertainty. By comparing adjacent counties across state borders, we show that increasing tax uncertainty by one standard deviation (a 30% increase in the TU measure) leads to a 0.17% point per-year decrease in the growth rate of establishments over two years. The result holds after conducting a variety of robustness checks and is not likely to be driven by general state-policy uncertainties.


The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams 2019 Nottingham Business School

The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams

International Conference on Gambling & Risk Taking

In 1926 the Chancellor of the Exchequer, Winston Churchill, introduced a tax on betting into the UK, claiming he was looking not for trouble, but for revenue. He got a lot of the former but very little of the latter, and the tax was repealed in 1930. Cash betting in licensed betting offices was legalised in 1960, and the taxation of betting was re-introduced in 1966, based on turnover. In 2001, this turnover system of taxation was abolished and replaced with a tax on ‘gross profits’. The effective incidence of the tax was significantly lower than the tax it replaced, …


Development Finance Institutions As Tools For Foreign Aid Distribution: A Comparative Analysis Of The Overseas Private Investment Corporation, Findev Canada And Deutsche Investitions – Und Entwicklungsgesellschaft, Kamal Mann 2019 University of Windsor

Development Finance Institutions As Tools For Foreign Aid Distribution: A Comparative Analysis Of The Overseas Private Investment Corporation, Findev Canada And Deutsche Investitions – Und Entwicklungsgesellschaft, Kamal Mann

Major Papers

An understanding of how foreign aid has changed requires a thorough examination of the efforts taken in aid to address the widening finance gap in development, alongside the often-contested issue of aid effectiveness. This is particularly the case when looking at how aid should be paid for. Yet the question of how to best program and deliver foreign aid remains unanswered.

Aid remains one of the largest aspects of international transfers of resources that occur in the world, as such it is important to study it. The rise of Development Finance Institutions, which are publicly owned, private lending institutions helps …


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