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14,150 full-text articles. Page 9 of 54.

Preventative Approaches For Tackling Undeclared Work, Focusing Upon Tax Rebates And Notification Letters: Learning Resource Paper For The European Platform Tackling Undeclared Work Seminar, Colin C. Williams 2019 University of Sheffield

Preventative Approaches For Tackling Undeclared Work, Focusing Upon Tax Rebates And Notification Letters: Learning Resource Paper For The European Platform Tackling Undeclared Work Seminar, Colin C. Williams

Colin C Williams

Ÿ  Effective preventative approaches are long-term, tailored strategies. Over time, they can trigger behavioural change to declare work and increase trust in institutions. Preventative strategies should combine a range of measures and must be regularly tested, evaluated and adapted according to the results. Pilot schemes can be used to find effective ways to tailor approaches to the national context and culture. However, preventative approaches and deterrence approaches are complementary. Both can be used to tackle undeclared work.
Ÿ  Moving towards preventative measures requires a change of strategy of the role of enforcement institutions. A preventative approach requires support of all …

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Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams 2019 University of Sheffield

Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams

Colin C Williams

The last decades, many scholars highlighted the shadow economic activities, regarding their disadvantages (unemployment, impoverishment etc) and advantages (intensifies competition, flexibility in employment etc). During the financial crisis, informal activities rose in noisy way, which triggered the development of special definitions to describe a wide range of actions which in turn have gradually configured and updated the content of the shadow economy term. In this paper we present the theoretical background of the shadow economy term, by selecting the main worldwide literature published from 1973 to 2018. Many studies have tried to definite the shadow economy term but none has …

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Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter 2019 University of Nebraska at Omaha

Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter

Theses/Capstones/Creative Projects

The purpose of this study is to analyze the North 24th Street corridor in Omaha, Nebraska, to highlight the benefits of investing in commercial real estate development, propose tools for financing new development or redevelopment projects, and to suggest methods of building a coherent development plan to avoid gentrification. Commercial development provides the following: quality business space, accessible jobs for an underemployed populace, additional tax revenue, and a reduction in community detriments such as crime, empty lots, and low property values. The North 24th Street corridor has economic potential, as it is less than one mile from downtown …

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Diagnostic Report On Undeclared Work In Kosovo, Colin C. Williams 2019 University of Sheffield

Diagnostic Report On Undeclared Work In Kosovo, Colin C. Williams

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of undeclared work in Kosovo* followed by recommendations regarding how this sphere can be tackled.

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Asc 606 And Taxable Revenue: The New Revenue Recognition Standard Combined With Tax Code Changes Introduced By The Tax Cuts And Jobs Act Will Impact When Taxable Revenue Is R, Robert Bloom 2019 John Carroll University

Asc 606 And Taxable Revenue: The New Revenue Recognition Standard Combined With Tax Code Changes Introduced By The Tax Cuts And Jobs Act Will Impact When Taxable Revenue Is R, Robert Bloom

2019 Faculty Bibliography

The article focuses on the new revenue recognition standard known as Accounting Standards Codification (ASC) 606 or International Financial Reporting Standard (IFRS) 15. Topics covered include the need for tax professionals to learn about the new accounting revenue to comply with the U.S. Tax Cuts and Jobs Act of 2017, the impact of ASC 606 on revenue reporting, and aligning taxable and accounting revenue.

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The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll 2019 University of Pennsylvania Carey Law School

The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll

Faculty Scholarship at Penn Carey Law

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …

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Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams 2019 University of Sheffield

Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams

Colin C Williams

The fifth Plenary meeting of the European Platform Tackling Undeclared Work was held in Brussels on 18-19 October 2018. The first day of this meeting was dedicated to the topic of tackling under-declared employment in the European Union. This report summarises the discussions at the workshop, which drew on the findings of two studies on this topic produced as part of the Platform’s work programme.

The objective of this thematic discussion on under-declared employment in the European Union was: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii) to …

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Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Executive Summary, Colin C. Williams 2019 University of Sheffield

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Executive Summary, Colin C. Williams

Colin C Williams

The Platform seminar provided participants with an opportunity to reflect on existing practices, tools and
approaches that deal with undeclared work in the agricultural sector in Europe. Discussions focused on methods
and tools for the prevention and deterrence of undeclared work in the agricultural sector and Platform members,
observers and social partners played an active and central role in the day.

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Tackling Undeclared Work In The Agricultural Sector: A Learning Resource, Colin C. Williams 2019 University of Sheffield

Tackling Undeclared Work In The Agricultural Sector: A Learning Resource, Colin C. Williams

Colin C Williams

On 24 January 2019, the European Platform Tackling Undeclared Work organised a seminar in Brussels on Tackling undeclared work in the agricultural sector, with a focus upon seasonal workers and horticulture. The seminar brought together Platform members or designated representatives from EU Member States (MS) representing labour inspectorates and social security, tax and customs authorities, and national and European social partner representatives from the agricultural sector. The intention was to provide participants with an opportunity to engage in mutual learning and exchange knowledge on how to tackle undeclared work in the agricultural sector and transform undeclared into declared work. Participants …

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Diagnostic Report On Undeclared Work In Bosnia And Herzegovina: A Preliminary Report, Colin C. Williams 2019 University of Sheffield

Diagnostic Report On Undeclared Work In Bosnia And Herzegovina: A Preliminary Report, Colin C. Williams

Colin C Williams

The main objective of this study is to investigate undeclared employment in Bosnia and Herzegovina, its extent, character, potential determinants and current policy approach in tackling this problem. The study relies on the existing EU literature with similar focus, typical secondary data and two primary data sources gathered through a representative survey of BiH population and in-depth interviews with state officials working on undeclared employment. The study thus provides in-depth analysis of undeclared employment in BiH and as such it aims to serve as an underpinning tool which should help to identify new set of policies needed to improve the …

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Diagnostic Report On Undeclared Work In Kosovo: Preliminary Report, Colin C. Williams 2019 University of Sheffield

Diagnostic Report On Undeclared Work In Kosovo: Preliminary Report, Colin C. Williams

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of undeclared work in Kosovo* followed by recommendations regarding how this sphere can be tackled

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The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll 2019 University of Pennsylvania Carey Law School

The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll

Faculty Scholarship at Penn Carey Law

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …

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Diagnostic Report On Undeclared Work In Montenegro: Preliminary Report, Colin C. Williams 2019 University of Sheffield

Diagnostic Report On Undeclared Work In Montenegro: Preliminary Report, Colin C. Williams

Colin C Williams

The Montenegrin labour market is characterized by low activity of the working age population, relatively high unemployment, particularly among the young, wide spread undeclared work and the lack of a sufficient number of new and quality jobs. Volume of undeclared work in Montenegro is significant, amounting to one third of total employment. The key purpose of this policy paper is to provide insight into the scope of the undeclared economy in Montenegro, to describe the policy measures implemented in order to tackle undeclared economy and their effectiveness. This involved both desk-based research and interviews with institutions involved in tackling the …

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Corporate Tax Aggressiveness And Insider Trading, Sung Gon CHUNG, Beng Wee GOH, Kiat Bee Jimmy LEE, Terry SHEVLIN 2019 Wayne State University

Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin

Research Collection School Of Accountancy

We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …

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H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal 2019 San Jose State University

H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

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Section 1031 Like-Kind Exchange, Daniel Currie 2019 San Jose State University

Section 1031 Like-Kind Exchange, Daniel Currie

The Contemporary Tax Journal

No abstract provided.

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Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal 2019 San Jose State University

Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

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Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky 2019 San Jose State University

Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.

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Fun Tax Facts, Rachana Khandelwal 2019 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

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The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019, 2019 San Jose State University

The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019

The Contemporary Tax Journal

No abstract provided.

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