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Articles 151 - 180 of 183
Full-Text Articles in Taxation
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Airlines, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force
Airlines, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Investment Companies, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
General Accounting And Auditing Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force
State And Local Governments With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Corporations, September 2010, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Corporations, September 2010, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : State And Local Governments, May 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : State And Local Governments, May 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Property And Liability Insurance Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Property And Liability Insurance Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Entities With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
Winning The New Ballgame : Planning For Growth In A Post-Recession Economy, Michael J. Ramos
Winning The New Ballgame : Planning For Growth In A Post-Recession Economy, Michael J. Ramos
Guides, Handbooks and Manuals
No abstract provided.
Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa)
Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Quick Reference Guide To Divorce-Related Tax-Matters, American Institute Of Certified Public Accountants. Family Law Tax Force, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Quick Reference Guide To Divorce-Related Tax-Matters, American Institute Of Certified Public Accountants. Family Law Tax Force, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose
Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose
CMC Senior Theses
This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.
Will Cash For Clunkers "Trickle Up"?, Anthony J. Cataldo Ii, Anthony P. Curatola
Will Cash For Clunkers "Trickle Up"?, Anthony J. Cataldo Ii, Anthony P. Curatola
Accounting Faculty Publications
No abstract provided.
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies, Mark S. Beasley, Dana R. Hermanson, Joseph V. Carcello, Terry L. Neal
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies, Mark S. Beasley, Dana R. Hermanson, Joseph V. Carcello, Terry L. Neal
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?, American Institute Of Certified Public Accountants (Aicpa)
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax, Ajay K. Mehrotra
American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax, Ajay K. Mehrotra
Articles by Maurer Faculty
Histories of the modern American income tax have generally focused on the role that social and political forces have played in the development of a new tax system. This article seeks to move beyond the social and political determinants to examine the economic factors that facilitated the adoption of the modern, graduated income tax. Without marginalizing the importance of social and political factors, the central aim of this article is to make a modest contribution to the legal and political historiography of the U.S. income tax by highlighting how changing material economic conditions afforded social groups, political reformers, and lawmakers …
The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll
The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll
All Faculty Scholarship
Hit hard by the financial crisis and recession, U.S. auto producers are seeking a massive bailout from the U.S. Congress. Many reasons are given for the U.S. auto industry’s lack of competitiveness including the U.S. corporate income tax. Although it is regularly asserted that there is a direct connection between the corporate income tax and competitiveness, what that connection is has not been carefully spelled out. In this essay, I describe how the corporate income tax directly harms the competitiveness of U.S. industries. I show that the mechanism differs depending upon whether the U.S. industry is defined as the global …
The Value-Added Tax: Effects On Tax Revenue, U.S. Corporations, And Individual Taxpayers, Joseph Raymond Pudenz
The Value-Added Tax: Effects On Tax Revenue, U.S. Corporations, And Individual Taxpayers, Joseph Raymond Pudenz
Honors Program Theses
The importance of understanding how a value-added tax would affect the United States is imperative. Many economists have long stated that a value-added tax system would benefit the United States (Hooper & Smith, 1997), and politicians have periodically brought up the value-added tax since the 1960s as a solution to tax revenue needs (Comptroller General of the United States, 1981). Given these facts, it is likely that the value-added tax will continue to be considered as a possible tax system. An adequate level of understanding regarding how a value-added tax is applied and its effects is essential.
Site Value Tax, Tom Dunne
Site Value Tax, Tom Dunne
Articles
Tom Dunne discusses some of the issues surrounding property taxation in Ireland
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Transfer Pricing: Current Problems And Solutions, Ronald Wu
Transfer Pricing: Current Problems And Solutions, Ronald Wu
CMC Senior Theses
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …
Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams
Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams
Colin C Williams
Although there is growing recognition that many entrepreneurs start-up trading partially or wholly off-the-books, few have evaluated whether the character of this hidden enterprise culture varies spatially. To begin to do so, this paper evaluates whether and how the nature of off-the-books entrepreneurship differs across an affluent, mixed and deprived district of Moscow. Drawing upon 313 face-to-face interviews, the finding is that wholly legitimate enterprises represent just the tip of the iceberg in Moscow. Beneath the surface in all the districts is a large hidden enterprise culture. However, off-the-books entrepreneurship in the affluent district is comprised more of registered businesses …