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Full-Text Articles in Taxation
2017 Tax Cuts And Jobs Act And Its Effect On Vertical Equity For Homeowners, Melanie Auclair
2017 Tax Cuts And Jobs Act And Its Effect On Vertical Equity For Homeowners, Melanie Auclair
Honors Projects in Accounting
Data from the Internal Revenue Service's Statistics of Income (SOI) was analyzed to compare the tax subsidy for homeowners from filing year 2018 (for calendar year 2017) and filing year 2019 (for calendar year 2018). Homeowner tax benefits were calculated with an extensive analysis to understand how the Tax Cuts and Jobs Act changes affected homeowner tax benefits on a vertical equity basis. Prior research has shown homeowner tax benefits are regressive in nature. The primary research question in this study is whether TCJA increased or decreased regressivity of homeowner tax benefits. The results of this study have shown that …
The Affordable Care Act Raises The Stakes On Worker Classification; What Does This Mean For The Voluntary Classification Settlement Program, Sagar Parmar
Honors Projects in Accounting
This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research will evaluate the new healthcare taxes and implications resulting from the Affordable Care Act. Furthermore, this research will relate and explain worker classification with regards to the Voluntary Classification Settlement Program. This is a program offered by the Internal Revenue Service allowing employers to prospectively classify workers as employees with tax relief for past misclassification. The healthcare implications from the Affordable Care Act have raised …
Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice
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 …