Business Commons^™

Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang

PHANG Sock Yong

No abstract provided.

The Ethics Of Tax Evasion: A Quantitative Study Of French Bba Students, Dylan Kissane, Yuriy Barabantsev

Dylan Kissane

The subject of ethical action in business has taken on special significance in recent years. With the business world rocked by ethical lapses and associated scandals at Enron, WorldCom and Tyco in the early part of the decade and then, in a time of global financial crisis, stunned again by multi-billion dollar frauds such as that at Société Générale, there is a new push to study the ethical and unethical behaviour of business people and future business people. While business schools have long been lauded for their preparation of students for the rigours of the world of business, finance and …

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice

Honors Projects in Accounting

The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …

Gaming In Britain And America: Some Historical Comparisons, Nicholas Tosney Ph.D.

Occasional Papers

This paper compares the development of gambling in Britain during the late 17th and 18th centuries with the emergence of gambling in Nevada during the late 19th and early 20th centuries. Drawing on the existence of similar themes and ideas in different contexts, the author demonstrates several benefits of comparative studies of gambling. Focusing principally on gambling games played with cards and dice, this paper begins by examining approaches to taxing gaming before moving on to consider regulatory strategies.

Cpa Client Bulletin, December 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Taxing Matters: How The Us Tax Code Affects Gamblers, Todd Haushalter

UNLV Theses, Dissertations, Professional Papers, and Capstones

It has been said that the only sure things in life are death and taxes, and while this is most certainly true of the former, the later will require mastery of the tax code and ensuing cases before you will have a complete picture. The tax code, which started out as a 400 page document is now some 3,387 pages long with a voluminous amount of tax court cases to interpret the code, and many issuances by the Internal Revenue Service to provide further clarification of the code. Somewhere intertwined in the tax code and the ensuing court cases is …

The Effect Of Taxes On Multinational Debt Location, Matteo Arena, Andrew Roper

Matteo P. Arena

We provide new evidence that differences in international tax rates and tax regimes affect multinational firms' debt location decisions. Our sample contains 8287 debt issues from 2437 firms headquartered in 23 different countries with debt-issuing subsidiaries in 59 countries. We analyze firms' marginal decisions of where to issue debt to investigate the influence of a comprehensive set of tax-related effects, including differences in personal and corporate tax rates, tax credit and exemption systems, and bi-lateral cross-country withholding taxes on interest and dividend payments. Our results show that differences in personal and corporate tax rates, the presence of dividend imputation or …

Gas Turbine, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma designed ultra modern and high efficiency turbines which can use gas, steam or fuels as feed to produce electricity or mechanical work for wide range of usages and applications in industries or at work sites. Varma turbine engines can be used in all types of vehicles. These turbines can also be used in aircraft, ships, battle tanks, dredgers, mining equipment, earth moving machines etc, Salient features of Varma Turbines. 1. Varma turbines are simple in design, easy to manufacture, easy to operate and maintain. 2. Varma turbines are less expensive. 3. Varma turbines have a great power to weight …

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …

Developing A Culturally Responsive Classroom Collaborative Of Faculty, Students, And Institution, Paul J. Colbert

MBA Faculty Conference Papers & Journal Articles

Culture is integral to the learning process. It is the organization and way of life within the community of students and teachers and directs the way they communicate, interact, and approach teaching and learning. Although founded in particular values and principles, the academy, like most organizations, is impacted day-to-day by its culture. Yet, the traditional higher education institution has not been designed to operate within a racially or ethnically diverse student population. The social, political, economic, and cultural forces that support the institution influence the teaching and learning environments. To better address cultural diversity in the classroom, faculty must first …

Cpa Client Bulletin, November 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main

Scholarship and Professional Work - Business

Many economics texts introduce their analysis of negative externalities by examining a tax on the output of polluting firms, sometimes called a "simple Pigovian tax," often pointing out that taxing pollution directly is superior to taxing output and proceeding to discuss an emission tee as an alternative. They do not show how and why an emission fee is more efficient than an output tax. This note presents a numerical example allowing comparison of the welfare effects of the two approaches, as well as showing why simply reducing the pollution intensity of polluters' output would be inferior to an emission fee.

Políticas Públicas Para Enfrentar Los Desafíos Proporcionados Por Las Rentas Económicas: El Caso Del Impuesto Específico A La Minería, Andrew Linville

Independent Study Project (ISP) Collection

La economía chilena es fuertemente dependiente en la explotación y exportación de productos primarios y en sectores de recursos naturales, como los sectores minero, forestal, pesquero, y frutícola. El modelo de desarrollo emprendido por Chile en los últimos treinta años, uno de apertura unilateral y bilateral a flujos de bienes y capital, ha dado importancia especial a las políticas impositivas y reguladoras entorno a esos sectores. Sin embargo, la explotación de recursos naturales escasos proporciona un rango de desafíos únicos debido a la existencia de rentas económicas y los efectos de competencia, distribución y desarrollo regional que las acompañan. Mi …

Effects Of A Taxation Ethics Intervention On Hong Kong Undergraduates' Attitude Towards Tax Avoidance And Evasion, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

Increasing public concern over the ethical behaviour of accounting professionals, including those involved in providing tax services, has focused attention on the effectiveness of educational responses to the problem. Accordingly, this study investigates whether a tax ethics intervention imbedded in an undergraduate taxation course influences the attitudes towards tax avoidance and evasion of accounting major business students at a university in Hong Kong. The research also considers whether the intervention changes students' attitudes towards the importance of corporate ethics and social responsibility (CESR).

The study adopts a survey approach incorporating a pre-test/post-test data collection methodology. The surveys include case studies …

Academy Of Accounting Historians Awards; Tom Tyson Awarded The 2010 Hourglass Award; Vangermeersch Manuscript Award For 2010 Presented To Michael Doron; Laurie Barfitt And Dan Jensen Jointly Awarded The 2010 Thomas J. Burns Biographical Research Award; Tom Tyson Awarded The 2010 Innovation In Accounting History Education Award; Life Membership In The Academy Honour For 2010 Granted To Tom Lee; Norman Macintosh Awarded 2009 The Accounting Historians Journal Best Paper Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting In Economic Recovery And Reform, September 30-October 2, 21010, Ohio State University. Accounting Hall Of Fame

Accounting Historians Notebook

No abstract provided.

Academy Business Meeting In San Francisco -- August 1, 2010, Yvette Lazadowski

Accounting Historians Notebook

No abstract provided.

James Anderson (1740-1798) And Son Account Books (1778-1805): A Variety Of Settlements, Robert Bloom

Accounting Historians Notebook

No abstract provided.

Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Accounting History Review: Journal Refocus In 2011; 7th Conference On Accounting History, Leon, Spain, November 10-12, 2010; International Scientific Conference Sokolov Reading View From The Past Into The Future, 10-11 February 2011, St. Petersburg; Xvith Conference Of Accounting And Management History, Nantes (France), 23-25 March 2011; Academy Of Accounting Historians 2011 Research Conference; Accounting History Call For Research Proposals; 13th World Congress Of Accounting Historians; Accounting History: The Seventh Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Deloitte Digital Collection, 1895-1983, Royce D. Kurtz, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2010, Vol. 33, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Cpa Client Bulletin, October 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Memoriam: Dr. Alan G. Mayper, Gary John Previts

Accounting Historians Notebook

No abstract provided.

Selected Accounting History Conference Presentations For 2010; History Presentations At The American Accounting Association 2010 Annual Meeting And Conference; Accounting History: The Sixth Accounting History International Conference; 22nd Accounting And Business History Research Unit Annual Conference Programme; Accounting In Economic Recovery And Reform, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

13th World Congress Of Accounting Historians St. James' Football Ground -- Newcastle Upon Tyne, 17-19 July 2012, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

President's Strategic Initiative Report, Gregory B. Weymire

Accounting Historians Notebook

No abstract provided.

Cpa Client Tax Letter, October/November/December 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, September 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Land Reforms, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

TOP Tax system ensures that the land ceiling act in India can be implemented in totality to perfection making Government’s task easier in pushing forward land reforms and allocating land to landless poor. Land Savings Account/LCA of each person shall be utilised as the de-mat account of that person’s ownership rights of immovable properties like lands, plots, flats, factories and other establishments. While purchasing or selling, the transfer of ownership rights of these assets/properties from one person to another person shall be made from one person’s LSA to another person’s LSA through banks/service centres in an electronic/digital form. So the …

Cpa Client Bulletin, August 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.