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Taxation

2008

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Full-Text Articles in Business

Cpa Client Bulletin, December 2008, American Institute Of Certified Public Accountants (Aicpa) Dec 2008

Cpa Client Bulletin, December 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Viability Of The Fair Tax, Jonathan M. Clark Dec 2008

The Viability Of The Fair Tax, Jonathan M. Clark

Senior Honors Theses

This thesis begins by investigating the current system of federal taxation in the United States and examining the flaws within the system. It will then deal with a proposal put forth to reform the current tax system, namely the Fair Tax. The Fair Tax will be examined in great depth and all aspects of it will be explained. The objective of this paper is to determine if the Fair Tax is a viable solution for fundamental tax reform in America. Both advantages and disadvantages of the Fair Tax will objectively be pointed out and an educated opinion will be given …


Comment Letters On Proposed Statements On Standards For Tax Services, November 26, 2008, American Institute Of Certified Public Accountants. Tax Executive Committee Nov 2008

Comment Letters On Proposed Statements On Standards For Tax Services, November 26, 2008, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Standards For Tax Services, November 26, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 26, American Institute Of Certified Public Accountants. Tax Executive Committee Nov 2008

Proposed Statements On Standards For Tax Services, November 26, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 26, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Bulletin, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Cpa Client Bulletin, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 23, Number 6, November-December 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Planner, Volume 23, Number 6, November-December 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Reinflating Real Property Values, Anthony J. Cataldo Ii, Anthony P. Curatola Oct 2008

Reinflating Real Property Values, Anthony J. Cataldo Ii, Anthony P. Curatola

Accounting Faculty Publications

No abstract provided.


Academy Of Accounting Historians, 1973-2008-2023, Richard G.J. Vangermeersch Oct 2008

Academy Of Accounting Historians, 1973-2008-2023, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Accounting History; Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Sixth International Conference: Accounting And The State, Wellington, New Zealand 18-20 August 2010; Call For Papers: The Evolution Of Accounting As A Global Profession: State Relationships, Service Scope, Client Mix, Practitioner Origins, Qualifying Prerequisites And Professional Ethos; Call For Papers: Histories Of Accounting Research, Academy Of Accounting Historians Oct 2008

Accounting History; Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Sixth International Conference: Accounting And The State, Wellington, New Zealand 18-20 August 2010; Call For Papers: The Evolution Of Accounting As A Global Profession: State Relationships, Service Scope, Client Mix, Practitioner Origins, Qualifying Prerequisites And Professional Ethos; Call For Papers: Histories Of Accounting Research, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, October 2008, American Institute Of Certified Public Accountants (Aicpa) Oct 2008

Cpa Client Bulletin, October 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, October/November/December 2008, American Institute Of Certified Public Accountants (Aicpa) Oct 2008

Cpa Client Tax Letter, October/November/December 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Academy Of Accounting Historians Business Meeting Minutes, August 3, 2008 Held At 2008 Annual Meeting Of The American Accounting Association, At The Hilton Anaheim, Anaheim, California, Stephanie D. Moussalli Oct 2008

Academy Of Accounting Historians Business Meeting Minutes, August 3, 2008 Held At 2008 Annual Meeting Of The American Accounting Association, At The Hilton Anaheim, Anaheim, California, Stephanie D. Moussalli

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2008, Vol. 31, No. 2 (October) [Whole Issue] Oct 2008

Accounting Historians Notebook, 2008, Vol. 31, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch Sep 2008

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch

Faculty Publications

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.


Planner, Volume 23, Number 5, September-October 2008, American Institute Of Certified Public Accountants (Aicpa) Sep 2008

Planner, Volume 23, Number 5, September-October 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, September 2008, American Institute Of Certified Public Accountants (Aicpa) Sep 2008

Cpa Client Bulletin, September 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch Sep 2008

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch

Annette M. Nellen

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.


International Competitiveness, Tax Incentives, And A New Argument For Tax Sparing: Preventing Double Taxation By Crediting Implicit Taxes, Michael S. Knoll Aug 2008

International Competitiveness, Tax Incentives, And A New Argument For Tax Sparing: Preventing Double Taxation By Crediting Implicit Taxes, Michael S. Knoll

All Faculty Scholarship

Tax sparing occurs when a country with a worldwide tax system grants its citizens foreign tax credits for the taxes that they would have paid on income earned abroad, but that escapes taxation by virtue of foreign tax incentives. The supporters of tax sparing argue that it is a form of foreign aid, an obligation owed to developing countries, and a legitimate means of improving the competitiveness of resident investors. Tax sparing, however, has long been opposed by the United States on the grounds that it is an expensive and problematic concession to developing countries, inconsistent with basic and fundamental …


Cpa Client Bulletin, August 2008, American Institute Of Certified Public Accountants (Aicpa) Aug 2008

Cpa Client Bulletin, August 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Effect Of The Form Of Tax Incentives On Individuals' Savings Decisions, Julia M. Camp, David S. Hulse, Cynthia Vines Jul 2008

The Effect Of The Form Of Tax Incentives On Individuals' Savings Decisions, Julia M. Camp, David S. Hulse, Cynthia Vines

School of Business Faculty Publications

Congress and the media have both expressed concerns about Americans’ low savings rates. We address these concerns by investigating the extent to which the form of an investment’s tax preference affects individuals’ willingness to choose a tax-preferred vehicle over a less restrictive, but non-tax-preferred, investment. Specifically, we tested the extent to which subjects chose a traditional savings plan versus an investment resembling either a traditional IRA, Roth IRA, or government matching program. We find that subjects are not as sensitive to the form of the tax preference as they are to restrictions on their ability to withdraw funds. This suggests …


Planner, Volume 23, Number 4, July-August 2008, American Institute Of Certified Public Accountants (Aicpa) Jul 2008

Planner, Volume 23, Number 4, July-August 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 2008, American Institute Of Certified Public Accountants (Aicpa) Jul 2008

Cpa Client Bulletin, July 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 2008, American Institute Of Certified Public Accountants (Aicpa) Jul 2008

Cpa Client Tax Letter, July/August/September 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García Jun 2008

Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Tercer Congreso Nacional de Organismos Públicos Autónomos

"Autonomía, Reforma Legislativa y Gasto Público"


Tax Relief For Firefighters And Emts, Anthony P. Curatola, Anthony J. Cataldo Ii Jun 2008

Tax Relief For Firefighters And Emts, Anthony P. Curatola, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.


Cpa Client Bulletin, June 2008, American Institute Of Certified Public Accountants (Aicpa) Jun 2008

Cpa Client Bulletin, June 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers May 2008

Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers

Accounting Faculty Publications

No abstract provided.


Planner, Volume 23, Number 3, May-June 2008, American Institute Of Certified Public Accountants (Aicpa) May 2008

Planner, Volume 23, Number 3, May-June 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, May 2008, American Institute Of Certified Public Accountants (Aicpa) May 2008

Cpa Client Bulletin, May 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2008

Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.