Taxation Commons^™

Current Trends In Corporate Tax Inversions, James N. Mohs, Martin A. Goldberg, Rajendra Shrestha

Accounting Faculty Publications

The objective of this paper is to describe how changes in corporate tax rates affect the relocation of Corporations to lower tax jurisdictions. Historically, there was a direct correlation between high tax rates and the relocation of Corporations to lower tax jurisdictions. By further examining the relationships that tax rate cuts may have on future onshoring relocations and how changes in government tax policies will affect the relocation of multinational corporations to avoid or minimize tax liabilities. This paper extends the work of Mohs, Goldberg, Butler, and Heath (2016), which noted that there is a correlation between divergent tax rates. …

The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, Anthony J. Cataldo Ii, Kevin E. Flynn, John S. Dejoy

Accounting Faculty Publications

No abstract provided.

United States Has Highest Corporate Tax Rates, Thomas P. Colaiezzi, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.

Will Cash For Clunkers "Trickle Up"?, Anthony J. Cataldo Ii, Anthony P. Curatola

Accounting Faculty Publications

No abstract provided.

End Of The Year Tax Planning, Anthony J. Cataldo Ii, Anthony P. Curatola

Accounting Faculty Publications

No abstract provided.

Reinflating Real Property Values, Anthony J. Cataldo Ii, Anthony P. Curatola

Accounting Faculty Publications

No abstract provided.

Tax Relief For Firefighters And Emts, Anthony P. Curatola, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.

Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers

Accounting Faculty Publications

No abstract provided.

The Home Office: Who Cares About Recapture?, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.

Payroll Tax Incidence: An Empirical Investigation Of Shifting The Payroll Tax Burden, Ted D. Englebrecht, Laurie J. Henry, Govind S. Iyer

Accounting Faculty Publications

The payroll tax earmarked for the financing of social security benefits has been the leading growth tax on small businesses over the past few decades. Small businesses pay more in payroll tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms.

While there has been considerable conjecture about the shifting of the payroll tax burden, …

Tax Payments And The Stock Market 'Crash', Anthony P. Curatola, Anthony J. Cataldo Ii, Arline Savage

Accounting Faculty Publications

No abstract provided.

Taxing E-Commerce, Anthony J. Cataldo Ii, Arline Savage, Anthony P. Curatola

Accounting Faculty Publications

No abstract provided.