Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning

Accounting Faculty Articles and Research

In the tax psychology literature, there is a lack of empirical evidence on the degree of distributive justice in taxation. This article aims to test the relationship between trust in public programmes and distributive justice in taxation at the cross-country level. The sample consists of 47 countries. Trust in public programmes and distributive justice in taxation are measured based on data collected from Wave 7 of the World Values Survey, which took place worldwide in 2017-2022. An Ordered Probit Model was utilised for the empirical analysis. This study finds that if taxpayers support preferential organisations like the police and universities, …

The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis

Honors Theses

This research investigates the United States and Germany’s implementation of the OECD’s Inclusive Framework on BEPS and assesses the degree to which each country’s response was influenced by its culture. The objective of this research is to present a perspective on how international accounting regulations can take cultural characteristics into consideration in order to produce their desired outcomes. For the purpose of this thesis culture is defined and quantified through the framework developed by Geert Hofstede. Furthermore, this thesis investigates the relationship between the neoliberal political paradigm and the role of culture in accounting. This research uses a combination of …

2021 Business Tax Climate In The Mountain West, Katie M. Gilbertson, Peter Grema, Saha Salahi, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This Fact Sheet summarizes a report by Jared Walczak and Janelle Cammenga of The Tax Foundation titled “2021 State Business Tax Climate Index.” The index compares how states structure tax systems to bolster state business activity and investments, and possible routes for future improvement. Scores and rankings are offered for the Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah.

The Rich, Lucas A. Santos

English Department: Research for Change - Wicked Problems in Our World

The rise of the super rich dramatically rose in the 1980’s. The once dominant oil and gas sector was taken over by finance and technology overall. We are able to see a rise of these super rich, or the one percent, and even how quickly they were able to recover from the 2008 Recession. Now, the one percent are making continuous substantial gains in a current world, where a pandemic has struck and many are struggling. I talk about the use of public policy in order to regain this economic gap between the one percent and the rest of the …

Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker

Honors Theses

Agglomeration economies have gained special attention in recent decades. With the increasing connectivity of our world, specialized regional economies are stronger now than ever before. A specific agglomeration economy that has developed in recent years is the Georgia Film Industry. This region surpassed Hollywood as the premier filming location for the first time since the early 1900s when New York was number one. This thesis analyzes the reasons why Georgia was so successful in attracting the film industry and encouraging its development by comparing infrastructure, film tax incentives, population, and labor development to that of competing states like New York, …

Portland Parks & Recreation: Funding And Financial Impact Analysis, Peter Hulseman, Katelyn Kelley, Hoang Nguyen, Emma Brophy, Northwest Economic Research Center

Northwest Economic Research Center Publications and Reports

For this report, the Northwest Economic Research Center (NERC) investigated six potential revenue generating measures, as requested by Portland Parks and Recreation (PP&R). This research includes an analysis of the revenue potential for each tax, the impacts of compression in property taxes, and an assessment of tax incidence.

Three of the funding options investigated are forms of property tax: a temporary local option tax, a permanent special district tax, and a general bond obligation. Using 2017 property tax data, NERC built a model that simulates these tax increases for each tax lot in Portland. The growth of Assessed Value (AV) …

Sculpting The Public Land Base Of Northern Minnesota: Past, Present And Future, Lori A. Dowling-Hanson Dr

School of Business Student Theses and Dissertations

Sculpting the Public Land Base in Northern Minnesota Counties: Past, Present and Future. This 3-article dissertation addresses the large public land base in the Arrowhead Region of Northern Minnesota. One fourth of all lands in the state are public lands, with the overwhelming majority located in the Arrowhead Region. These counties have anywhere from 30% to 92% public lands. The region relies heavily on a natural resource economy. Methodology for research includes secondary data analysis from several preexisting research projects and studies. Data was acquired from state auditor government costs of maintaining and managing public lands. Data was also collected …

Research Summary: Does Front-Loading Taxation Increase Savings? Evidence From Roth 401(K) Introductions, Parker Gardner

Marriott Student Review

Can taxing retirement savings upfront increase buying power in retirement? BYU Marriott School of Management Dean Brigitte Madrian and fellow researches examine the impact of Roth 401(k)s on retirement savings and find that the introduction of Roth 401(k)s does not impact the dollar amount invested into 401(k)s.

The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll

All Faculty Scholarship

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …

The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll

All Faculty Scholarship

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …

Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke

Bullion

The Nigerian economy technically exited a recession since the second half of 2017 but the growth in GDP has remained weak and fragile. The concept of fiscal discipline can be viewed from three perspectives. The first is by public finance theorist, Richard Musgrave, Another view by John Mikesell (cited in Musgrave and Musgrave, 1989), The third usage by Axelrod extends the coverage of fiscal discipline to legislators. This paper examines why fiscal discipline is essential for Nigeria, experiences of peer countries and imperatives of fiscal discipline for sustaining economic growth

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …

Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll

All Faculty Scholarship

A wave of corporate inversions by U.S. firms over the past two decades has generated substantial debate in academic, business, and policy circles.

The core of the debate hinges on a couple of key economic questions: Do U.S. tax laws disadvantage U.S.-domiciled companies relative to their foreign competitors? And, if so, do inversions improve the competitiveness of U.S. multinational firms both abroad and at home?

There is unfortunately little, if any, empirical work directly determining whether U.S.-based MNCs are currently tax-disadvantaged compared to their foreign rivals, or measuring the amount by which (if any) U.S.-based MNCs improve their competitive position …

Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams

Colin C Williams

"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl

Neil E. Harl

With the rapid rise in farmland*values during recent years, farmers and farm organizations have argued that land values have little relationship to agricultural productivity. The fact that farmers have been the dominant purchasers in the farm real estate market during this period of time would seem to discredit this argument to some degree, but public officials have been sympathetic to the farmers' arguments. Some state legislatures, particularly in areas o f the country where urban expansion has placed upward pressures on land values, have adopted procedures to value farmland based on its agricultural productivity for purposes of assessing property tax.

Tackling Undeclared Work In Croatia, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

The Shadow Economy, Colin C. Williams, Friedrich Schneider

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Turkey, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Tackling Undeclared Work In Croatia And Four Eu Candidate Countries, Colin C. Williams, Marijana Baric, Piet Renooy

Colin C Williams

No abstract provided.

Link Levy To Services- Not Urban Middle Class Assets, Tom Dunne

Articles

Paying any tax is an unwelcome burden, but in Ireland many have a particular aversion to taxes on their homes. We are not alone in this. Elsewhere, taxes on homes are also unpopular; witness the People's Initiative to Limit Property Taxation which forced the California state government to cut property taxes. Nevertheless, residential property taxes remain an almost universal feature of developed countries because of compelling economic arguments for them. Also, local property taxes are regarded as the best means of funding local government.

Rarely, it seems to me, is there such a distance between what the public wants and …

The Distributional Effects Of Recent Changes To Maine’S Tax System, Joel Johnson

Maine Policy Review

Both classical economic theory and recent empirical research support the notion that taxes should be progressive: that the wealthiest citizens should pay a larger share of their income in taxes than the middle class, and the middle class should pay a larger share of their income in taxes than the poor. Like every other state in the U.S., Maine’s state and local tax system is not progressive, or even proportional with respect to income, but regressive. This article summarizes recent changes to income, sales, and property taxes that have made Maine’s state and local tax system more regressive.

Implementing A State Lottery In Nevada, Benjamin K. Boulton

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this study is to assess the feasibility of implementing a state lottery in Nevada and to present the benefits of a state lottery for both the Nevada hospitality industry and the Nevada economy. It will compare and contrast the arguments for and the arguments against a lottery by executing a content analysis of existing research literature as well as other relevant publications. It will also examine the history of lotteries, the states that border Nevada and have lotteries and the legislative history of lottery proposals in Nevada.

Explaining The Persistence Of The Informal Economy In Central And Eastern Europe: Some Lessons From Moscow, Colin C. Williams

Colin C Williams

To evaluate critically the competing explanations for the persistence of the informal economy that variously represent this sphere as a residue, by-product, alternative and/or complement to the formal economy, this paper reports a survey of livelihood practices in 313 Moscow households. The finding is that the majority of households primarily depend on informal work to secure their livelihood and that although each and every theorisation is wholly valid with regard to particular types of informal work and/or specific population groups, no one articulation fully captures the diverse nature and multiple meanings of the informal economy in contemporary Moscow. The paper …

Theorizing The Self-Service Economy: A Case Study Of Do-It-Yourself (Diy) Activity, Colin C. Williams

Colin C Williams

Recently, it has become increasingly recognised that self-servicing is a growing rather than declining phenomenon. To explain this, a range of competing theories have emerged which variously portray those engaged in self-servicing either as rational economic actors, dupes, seekers of self-identity, or simply doing so out of necessity or choice. This paper evaluates critically the validity of these rival explanations. To do this, the extent of, and reasons for, self-servicing in the domestic realm is empirically evaluated through an internet survey of 5,500 people living in the city of Sheffield in England. This resulted in 418 valid responses (a 7.6 …

Enabling Enterprise: Tackling The Barriers To Formalisation, Colin C. Williams

Colin C Williams

No abstract provided.

From Market Hegemony To Diverse Economies: Evaluating The Plurality Of Labour Practices In Ukraine, Colin C. Williams

Colin C Williams

Drawing inspiration from a burgeoning corpus of scholars who have begun to question the narrative of impending market hegemony, this paper seeks to further advance this emergent ‘diverse economies’ literature by constructing a conceptual framework for representing the multiple labour practices in economies. Transcending the simplistic market/non-market dichotomy, this conceptualises multiple kinds of labour existing along a spectrum from market-oriented to non-market oriented practices, which is cross-cut by another spectrum ranging from wholly monetised to wholly non-monetised practices. The resultant portrayal of a plurality of labour practices that seamlessly merge into each other is then applied to understanding the types …

Public Dollar Private Owners; Tax Subsidies For New Stadiums In Professional Sports, Grant J. Bunnage

CMC Senior Theses

The growing popularity of North American professional sports over the last twenty years directly coincides with the recent trend of urban communities using tax dollars to publically subsidize professional football, baseball, and basketball stadiums. Communities across North America invest substantial amount of public tax dollars in private facilities in light of a consensus among policy analysts that the economic impact of the new stadium is greatly exaggerated. The economic impact of new stadiums has been extensively researched, the focus of this paper rather, is to examine the impact publically subsidized facilities built in the last twenty years have on the …