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- Refereed Articles (20)
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Articles 1 - 28 of 28
Full-Text Articles in Taxation
Transition-Denial And Structural Adjustment: Causation And Culpability In The Cuban Economy Culpability In The Cuban Economy, Jose Gabilondo
Transition-Denial And Structural Adjustment: Causation And Culpability In The Cuban Economy Culpability In The Cuban Economy, Jose Gabilondo
Faculty Publications
In 2020, Cuba implemented the Tarea Ordenamiento (Tarea), the most significant economic reform since the construction of the socialist economy after the Revolution. Signaling an eclectic brand of Cuban socialism, the Tarea clears away three decades of tried and failed economic doctrines, drawing a new fiscal border around state enterprises, nodding to market realities, and preparing the island for greater insertion into the world economy. While the political economy of post-Castro Cuba has changed in this way, the United States continues to subject the island to an unprecedented program of unilateral sanctions, universally condemned as a breach of human rights, …
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Faculty Publications
Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.
In The Green Classroom—Tax Policy Of Environmental Tax Rules And Incentives: New Directions In Teaching And Research, Annette Nellen
In The Green Classroom—Tax Policy Of Environmental Tax Rules And Incentives: New Directions In Teaching And Research, Annette Nellen
Faculty Publications
There is no shortage of tax rules that address energy and natural resources in some manner. There are taxes on most types of fuel, tax credits for energy saving devices, and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters. In addition, numerous proposals are offered annually by lawmakers at the federal, state and local levels that also address conservation, energy and innovation in conservation and energy-efficiencies.How do we know if existing rules and proposals are appropriate for a tax system? Principles of good tax policy can be applied to them to …
A Note On Location And The Output Effect Of Ad-Valorem Taxes Under Free Entry Oligopoly, Yeung-Nan Shieh
A Note On Location And The Output Effect Of Ad-Valorem Taxes Under Free Entry Oligopoly, Yeung-Nan Shieh
Faculty Publications
This paper examines the output effect of an ad-valorem tax of undifferentiated oligopolistic firms in the Weber-Moses triangle. It shows that an increase in the ad-valorem tax will increase each firm’s output but may increase the number of firms and total output of firms if the inverse demand function is linear, concave or not too convex. This result is different from the well-known Tanaka’s result in non-spatial economy. It indicates that oligopolistic firm’s location decision has important influence on the output effect of the ad-valorem tax.
Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh
Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh
Faculty Publications
This paper examines the impact of the ad-valorem commodity tax as a policy device on the location decision of undifferentiated oligopolistic firms with free entry. It shows that: (1) When the distance between the plant location and the output market is held constant, the optimum location for the oligopolistic firm would be independent of the ad-valorem tax if the production function is homothetic, and (2) when the distance between the plant location and the output market is a decision variable, the optimum location for the oligopolistic firm will move closer to the output market if the demand function is linear …
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Faculty Publications
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …
Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin
Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin
Faculty Publications
The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Faculty Publications
The article examines the benefits of interdisciplinary and integrated coursework that brings modern world issues into a tax classroom. Among the topics suggested for possible integration into such a course are virtual worlds and climate change. It says the subjects where chosen for their currency and the advantages they offer in engaging college students and providing an opportunity for them to apply integrated learning in the course. Some resource materials relevant to tax issues are also provided.
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
Faculty Publications
No abstract provided.
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Faculty Publications
No abstract provided.
Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch
Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch
Faculty Publications
Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Faculty Publications
The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Faculty Publications
No abstract provided.
Taxation And Doing Business In Indian Country, Erik M. Jensen
Taxation And Doing Business In Indian Country, Erik M. Jensen
Faculty Publications
Furthering investment in Indian country (a term that includes, but is not limited to, reservations) is an important goal, but potential investors are hesitant - and with reason. One disincentive to invest is uncertainty about tax liability. Understanding taxation in Indian country requires knowledge not only of traditional tax law, but also of American Indian law principles dating from the early nineteenth century, and not many practitioners are up to that task. This article tries to make sense, as much as is possible, of the doctrines that have developed over the centuries.
The article first discusses some basics: the concept …
Indian Gaming On Newly Acquired Lands, Erik M. Jensen
Indian Gaming On Newly Acquired Lands, Erik M. Jensen
Faculty Publications
This symposium article examines the meaning of the term Indian lands - the lands that might become sites for Indian gaming-in the Indian Gaming Regulatory Act of 1988. At its core, the term is unambiguous: it includes reservations and other lands that, at the time of IGRA's enactment, were held in trust by the United States for the benefit of American Indian nations. But Indian lands can include much more. Indeed, it is possible for real estate having only the most tenuous historical connections with a tribe (perhaps having no connections at all) to become Indian lands. The treatment of …
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Faculty Publications
If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Faculty Publications
The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Faculty Publications
No abstract provided.
The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen
The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen
Faculty Publications
No abstract provided.
The Aicpa's 10 Guiding Principles, Annette M. Nellen
The Aicpa's 10 Guiding Principles, Annette M. Nellen
Faculty Publications
Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.
The Ethics Of Taxation, Fred Foldvary
The Ethics Of Taxation, Fred Foldvary
Faculty Publications
The judgment of taxation by ethical standards requires a universally applicable ethic. Such an ethic, natural moral law, can be derived using the Lockean framework based on equality. By this universal ethic, persons have property rights in their bodies and lives, and thus in their labor. The taxation of wages and of products of labor are therefore morally wrong. The equality premise, combined with the Lockean proviso on land, leads to the conclusion that public revenues may be justly obtained from the rental benefit of natural resources. Voluntary user fees and invasion penalties such as pollution charges are also morally …
Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen
Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen
Faculty Publications
No abstract provided.
Impact Of Tax Reform On International Competitiveness, Annette M. Nellen
Impact Of Tax Reform On International Competitiveness, Annette M. Nellen
Faculty Publications
No abstract provided.
Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton
Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton
Faculty Publications
No abstract provided.
Economic Performance - It's Only Part Of The Picture, Annette M. Nellen, K. Marucheck
Economic Performance - It's Only Part Of The Picture, Annette M. Nellen, K. Marucheck
Faculty Publications
No abstract provided.
S Corporation Current Developments, Annette M. Nellen, S. S. Karlinsky
S Corporation Current Developments, Annette M. Nellen, S. S. Karlinsky
Faculty Publications
No abstract provided.
Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen
Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen
Faculty Publications
No abstract provided.
Rental Of Residences, Annette M. Nellen, K. Marucheck
Rental Of Residences, Annette M. Nellen, K. Marucheck
Faculty Publications
No abstract provided.