Business Commons^™

Designing Survey Methods To Evaluate The Undeclared Economy: A Review Of The Options, Colin C. Williams

Colin C Williams

This Working Paper is part of the GREY project which is developing capacities and capabilities in tackling undeclared work. In this Working Paper, the various options available to researchers when designing surveys to tackle undeclared work are evaluated. These issues include the unit of analysis used, the data collection methodology, an array of questionnaire design issues (including the reference period, whether to define the phenomenon for participants, a direct versus gradual approach to sensitive issues, whether to do a supply- and/or demand-side survey; whether to examine the relationship between purchasers and sellers, how to discourage social desirability bias), sample size, …

Aicpa Professional Standards As Of June 1, 2015, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Theory And Experiments Exploring Behavioral, Financial, And Public Economics, Matthew John Mcmahon

Doctoral Dissertations

I study three questions which relate to one another only in that each explores facets of economics. First, I theoretically examine the conditions under which introducing an impure public good decreases total public provision. I introduce a central planner who can tax the private good to correct this and identify the market characteristics that typify this scenario. Second, I test the two standard competing dividend puzzle hypotheses using a laboratory experiment. Evidence from the lab, including variables unobservable in the field, reinforces empirical work supporting the outcome model over the substitute. Last, I obscure from dictators information regarding recipients' income …

Can Education Improve Tax Compliance? Evidence From Different Forms Of Tax Education, Raymond M. K. Wong, Wai-Yee, Agnes Lo

Hong Kong Institute of Business Studies Working Paper Series

We examine whether tax compliance is improved via different forms of tax education. We argue that different types of tax education have respective impacts on tax compliance. To explore this empirical issue, we conduct a survey related to tax compliance among 205 students taking either a general tax course or a technical tax course in Hong Kong. Our findings suggest that sales tax compliance among undergraduate students was significantly improved if they had been exposed to a general tax education, and income and sales tax compliance among postgraduate students were significantly improved if they had taken a technical tax course.

The Effects Of Gaming Taxation On Capital Investment In Gaming Businesses, Jeremy Pollock

UNLV Theses, Dissertations, Professional Papers, and Capstones

Microeconomic theory generally supports the idea of an inverse relationship between taxes and capital investment. The gaming industry however does not operate on a free market equilibrium of supply and demand. Regulation and taxation of this industry can distort competitive forces and, as a result, investment decisions. Forces are described herein which either strengthen or weaken this inverse relationship, as well as how they affect the value of the limited number of casino operating licenses which states grant. Higher tax rates are generally shown to result in small-scale properties, which cater to a narrow base of consumers. In contrast, low …

The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto

Honors College Theses

This study reviews the possible tax and compliance issues of a student athlete trust fund as proposed in the case O’Bannon v. NCAA. With the possibility of the creation of a trust fund comes a myriad of issues to consider. The following review of the literature will review pertinent literature on the topic. Interviews were conducted with athletic directors of three universities and with three tax partners in Atlanta tax firms in order to determine potential compliance and tax implications. These interviews outline possible issues and solutions that may rise from the formation of the trust.

Corporate Connections That Advance Careers

Business Exchange

No abstract provided.

Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo

Accounting Historians Notebook

It’s my pleasure to announce that at the beginning of 2015 the Academy’s submission for inclusion of The Accounting Historians Journal in the Scopus database was accept-ed.

New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher

Accounting Historians Notebook

Eight cartons of materials from the research files of Dr. Edward N. Coffman, late professor of Accountancy at Virginia Commonwealth University contain original copies of the four-volume softbound sets of Academy Working Paper Series and several research file sets in various stages of undertaking and completion.The second recent shipment of 13 cartons of material was received from Professor Emeritus Doyle Z. Williams, former dean of the Walton School, University of Arkansas, and also a former faculty member at the University of Southern California and Texas Tech University.

Call For Award Nominations

Accounting Historians Notebook

Nominations deadline for all awards: June 1, 2015

Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino

Accounting Historians Notebook

I was a history undergraduate at the University of Massachusetts at Amherst and loved the subject. However, when I went to work, I seemed to have a natural proclivity for accounting, working for Liberty Mutual and in the payroll office at University of Texas-Austin.

Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue

1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite

Accounting Historians Notebook

The 1859 Financial Report of Viscount of Maua’s Gas Company surfaced as a great finding in the subject of Brazilian Accounting History.

Academy Member Spotlight: Gary Spraakman

Accounting Historians Notebook

Gary Spraakman did not expect to be an accounting historian. It can be best explained as occurring by happenstance when travelling with his nineyear old son in Northern Ontario. His son Christopher was interested in all kinds of history, and insisted on stopping at as many historical sites as possible. There are many in Canada. At a Parks Canada re-created Hudson’s Bay Company fur post on the Mattawa River in Northern Ontario, he was persuaded by his son to stop. The Hudson’s Bay Company was the iconic Canadian company that had survived from its start in 1670 to the present.

Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand

Accounting Historians Notebook

Known globally for his research and publications examining accounting, accounting history, history and management, Professor Yannick Lemarchand, professeur émérite en Sciences de gestion at the Université de Nantes, has played a critical role in broadening the boundaries of ‘accounting history’ to include other management disciplines, areas of history and countries beyond the Anglo-Saxon context.

Estate Taxes And The Investment Decision In Closely Held Firms, Rubin Saposnik, James Tompkins, Roger Tutterow

James Tompkins

Closely held businesses differ from their publicly held counterparts in the relative importance assigned to planning for estate taxes. When faced with the prospect of an estate taxes liability, owners of closely held businesses may alter their investment behavior. This essay presents a simple model of the investment decision in a closely held business. While finance theory prescribes that firms maximize their value through funding capital projects with positive net present values, this model suggests that the presence of estate taxes may induce the firm to reject projects which, if funded, would add value to the firm. Further, the propensity …

Optimal Taxation And Impure Public Goods, Matthew J. Mcmahon

Economics & Finance Faculty Publications

It has been shown that the introduction of a good that has portions of both private and public characteristics (an impure public good) can actually decrease the total level of the public characteristic provided. Using the standard impure public good model, I first isolate the conditions under which this occurs in a general equilibrium. I then introduce a central planner whose goal is to counteract this decrease. She chooses a tax rate for the purely private good, and spends the tax revenue generated to increase the provision of the public characteristic. In choosing the optimal tax rate, she minimizes the …

Can Wealth Taxes Be Justified, Eric Rakowski

Eric Rakowski

No abstract provided.

Hardship Withdrawals And Loans: Some Words Of Caution, Emily G. Brown Jd, Jeanne Medeiros Jd, Ellen Bruce Jd

Pension Action Center Publications

As defined benefit pension plans become more and more rare, the responsibility of saving for retirement falls increasingly on individuals. Many studies have been published about the average or median balances in retirement savings accounts and virtually all of them have reached the same conclusion - most Americans aren’t saving enough money to last them through their retirement years.

In this fact sheet we will take a look at one of the factors that contributes to this problem, that is, the availability of loans and hardship withdrawals from 401(k) retirement accounts, which can lead to lower account balances overall. Sometimes, …

The Sfa Business Review Vol. 3 No. 2, M. Dudley Stewart, Janelle C. Ashley, John D. Whitt, Marlin C. Young, Ralph White

Ralph E. White

No abstract provided.

Re-Investment Allowance, Investment Tax Credit, And The Reality Of Corporate Cash Flow In Nigeria, Daibi W. Dagogo

Daibi W Dagogo

This study examines the influences of tax incentives on cash flow of manufacturing corporations in Nigeria. To do this, research questions were raised, hypotheses were formulated, sixty (60) quoted manufacturing companies in Nigeria constituted the sample of this study and secondary data from Nigeria Stock Exchange fact book were complemented with ordinal data collected via questionnaire. The stated hypotheses were statistically tested with paired t-test of two means from the same sample. T-test was eventually used because of the ordinal data, which might not satisfy the condition of normal distribution. Our findings revealed that tax incentives significantly increased the mean …

A Note On Location And The Output Effect Of Ad-Valorem Taxes Under Free Entry Oligopoly, Yeung-Nan Shieh

Faculty Publications

This paper examines the output effect of an ad-valorem tax of undifferentiated oligopolistic firms in the Weber-Moses triangle. It shows that an increase in the ad-valorem tax will increase each firm’s output but may increase the number of firms and total output of firms if the inverse demand function is linear, concave or not too convex. This result is different from the well-known Tanaka’s result in non-spatial economy. It indicates that oligopolistic firm’s location decision has important influence on the output effect of the ad-valorem tax.

Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan

Research Collection School Of Accountancy

No abstract provided.

Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo

Research Collection School Of Accountancy

When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption

Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh

Research Collection School Of Accountancy

Held for the sixth consecutive year on 13 January 2015, the ISCA Pre-Budget Roundtable 2015 served as an invaluable platform for gathering the views and insights of business leaders on both Budget 2014 and the upcoming Budget 2015. As Singapore celebrates SG50 this year, it is an opportune time not only to reflect upon our past achievements but also to look forward to the future with confidence.

Designing Focus Groups And Experiments To Evaluate Policy Approaches And Measures For Tackling Undeclared Work, Marina Polak, Lyubomir Mishkov, Colin C. Williams

Colin C Williams

The aim of this Working Paper is to review the literature on conducting focus groups and experiments in the field of tax non-compliance and undeclared work, and then to set set a range of possible uses of focus groups and experiments to evaluate the feasibility of various policy measures in the context of Bulgaria, Croatia and Macedonia.

Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, Timothy J. Bartik, Kevin Hollenbeck

Timothy J. Bartik

No abstract provided.

The Impact Of Marginal Business Taxes On State Manufacturing, Richard Funderburg, Timothy Bartik, Alan Peters, Peter Fisher

Timothy J. Bartik

No abstract provided.

The Effects Of State And Local Taxes On Economic Development: A Review Of Recent Research, Timothy Bartik

Timothy J. Bartik

No abstract provided.

Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, Timothy J. Bartik, Kevin Hollenbeck

Kevin Hollenbeck

No abstract provided.