Taxation Commons^™

The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang

Department of Marketing Faculty Scholarship and Creative Works

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a nutrition assistance program in the United States (U.S.). Participants in the program redeem their prescribed food benefits in WIC-authorized grocery stores. Online ordering is an innovative method being pilot-tested in some stores to facilitate WIC participants’ food benefit redemption, which has become especially important in the COVID-19 pandemic. The present research aimed to examine the online ordering (OO) behaviors among 726 WIC households who adopted WIC OO in a grocery chain, XYZ (anonymous) store, in Oklahoma (OK). These households represented approximately 5% of WIC households who redeemed …

Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino

Department of Accounting and Finance Faculty Scholarship and Creative Works

There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …

Subjectivity Of Diamond Prices In Online Retail: Insights From A Data Mining Study, Stanislav Mamonov, Tamilla Triantoro

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

Diamonds belong to a unique product category whose perceived value is largely dependent on socially constructed beliefs. To explore the degree to which the physical properties of a diamond can be used to predict the diamond price, we perform data mining on a large dataset of loose diamonds scraped from an online diamond retailer. We find that diamond weight, color and clarity are the key characteristics that influence diamond prices. The data mining results also suggest a high degree of subjectivity in diamond pricing that may reflect price obfuscation strategies employed by diamond retailers.

Policy Approaches Towards Undeclared Work: A Conceptual Framework, Colin C. Williams

Colin C Williams

The aim of this working paper is to provide a conceptual framework for understanding the policy approaches for tackling undeclared work. In doing so, the intention is to provide the structure for a future comprehensive review of the policy measures available for tackling undeclared work.

This paper is part of a series of papers associated with the project entitled ‘Out of the shadows: developing capacities and capabilities for tackling undeclared work in Bulgaria, Croatia and FYR Macedonia’. Funded by the European Commission’s Framework 7 Industry-Academia Partnerships Programme (IAPP), the objective of this project is to provide concrete policy recommendations about …

Matthew And Work, Theology Of Work Project, Jonathan Pennington, Alice Matthews

Theology of Work Project

1. Introduction to Matthew
   • The Kingdom of Heaven Has Come Near (Matthew)
2. Working as Citizens of God's Kingdom (Matthew 1-4)
   • Why Should We Listen to Jesus? (Matthew 1-2)
   • Jesus Calling (Matthew 3-4)
3. The Kingdom of Heaven at Work in Us (Matthew 5-7)
   • The Beatitudes (Matthew 5:1-12)
     • "Blessed are the poor in spirit, for theirs is the kingdom of heaven" (Matthew 5:3)
     • "Blessed are those who mourn, for they will be comforted" (Matthew 5:4)
     • "Blessed are the meek, for they will inherit the earth" (Matthew 5:5)
     • "Blessed are those who hunger and thirst for righteousness, for they will be filled" (Matthew 5:6) …

The Tax Treatment Of Fringe Benefits, Stephen A. Woodbury, Wei-Jang Huang

Upjohn Press

Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe benefits can be expected to influence the level of benefits and compensation provided by employers, federal revenues, and income inequality.

The Payroll - A Text & Practice Set, Robert Hendrick

Masters Theses & Specialist Projects

Statement of the problem:

This problem involves the following divisions:

1. The laws, rules and regulations governing payrolls.
2. Application of the law in payroll accounting.
3. The accounting principles and procedure.
4. A detailed practice set.