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Taxation

2015

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Articles 61 - 69 of 69

Full-Text Articles in Business

Tax Season, Minnesota State University, Mankato Jan 2015

Tax Season, Minnesota State University, Mankato

Democracy/Government

Bibliography and photographs of a display of government documents from Minnesota State University, Mankato.


Why Good Financial Records Are Worth The Effort, Sara Bennett Jan 2015

Why Good Financial Records Are Worth The Effort, Sara Bennett

White Papers

Accounting. Taxes. Payroll. Recordkeeping. Necessary, but confusing at times. Thorough and accurate recordkeeping of all revenues and expenses related to your business is essential and goes beyond financial and tax reporting. Why you should seek help from the pros


Building Prohibited Transaction Chinese Walls For Retirement Plan Investment Structures, David Randall Jenkins Jan 2015

Building Prohibited Transaction Chinese Walls For Retirement Plan Investment Structures, David Randall Jenkins

David Randall Jenkins

Knowing how to structure client career revising strategies by funding business ventures with extant retirement plan assets is an important transaction structuring tool for today’s professional. Enabling both account holder compensation and personal guaranties of enterprise debt appears to be a formidable undertaking in today’s decisional law climate. The key to empowering such client objectives lies in understanding how retirement plan management and investment risk diversification policy compliance, together with properly invoked plan asset rule exceptions, erect Prohibited Transaction Chinese Walls and enable (self-dealing activity: incidental benefit) transitions.


Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin Jan 2015

Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin

NORAZA MAT UDIN

No abstract provided.


A Burning Question: Does Arson Increase When Local House Prices Decline?, Michael D. Eriksen, James M. Carson Jan 2015

A Burning Question: Does Arson Increase When Local House Prices Decline?, Michael D. Eriksen, James M. Carson

Michael D Eriksen

We construct panel data on house prices and the determined cause of 4.8 million individual fires in the United States between 1986 and 2010 to test whether decreases in local housing market prices coincided with increases in arson. Since some insured homeowners may attempt to disguise the actual cause of fire as accidental, we also examine how decreases in local house prices are associated with changes in the total number of fires and the probability of determined causes of accidental fires. For the sample period, our results suggest that declines in local house prices coincided with increases in arson, the …


Taxation On Morals, Alex J. Fulop Jan 2015

Taxation On Morals, Alex J. Fulop

Williams Honors College, Honors Research Projects

This paper discusses five (5) tax topics and their relationship to the government attempting to influence taxpayer behavior. These topics include the charitable contribution deduction, excise taxes, §179 deductions, the first-time homebuyer credit, and soil, water, and endangered species conservation expense deductions. The above aspects of tax law are the government’s way of encouraging some behaviors and discouraging others. I believe that doing so is well within the government’s rights to do. However, I also think that encouraging moral actions is different from requiring them, and they certainly should not be required.


Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan Jan 2015

Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan

Research Collection School Of Accountancy

Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say dividend income) from a foreign country cannot be used to setoff against the excess of STP over the FTP on any other FI. Under the PS, any excess of Foreign Tax Paid (FTP) over the Singapore Tax Payable (STP) on one type of Foreign Income from a foreign country can …


Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham Jan 2015

Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham

Guides, Handbooks and Manuals

No abstract provided.


Tax Havens And Effective Tax Rates: An Analysis Of Private Versus Public European Firms, John Thornton, Aziz Jaafar Dec 2014

Tax Havens And Effective Tax Rates: An Analysis Of Private Versus Public European Firms, John Thornton, Aziz Jaafar

John Thornton

We examine the impact of tax haven operations on the effective corporate tax burdens of publicly listed and privately held firms domiciled in Europe. In particular, we consider how European firms' tax haven operations interact with factors such as listing status and home-country tax reporting systems to determine the relative tax burdens of publicly listed and private firms. Our main empirical results show that tax haven operations are associated with lower effective tax rates for both private and public firms, and that the impact of tax havens in lowering effective tax rates is more pronounced for private firms than for …