Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (151)
- Law (20)
- Social and Behavioral Sciences (16)
- Tax Law (15)
- Economics (13)
-
- Finance and Financial Management (12)
- Labor Relations (12)
- Corporate Finance (10)
- E-Commerce (9)
- International Business (9)
- Law and Economics (9)
- Public Affairs, Public Policy and Public Administration (9)
- Business Law, Public Responsibility, and Ethics (8)
- Constitutional Law (8)
- Entrepreneurial and Small Business Operations (8)
- International Trade Law (8)
- Business Administration, Management, and Operations (7)
- Business Organizations Law (7)
- Business and Corporate Communications (7)
- Insurance (7)
- Taxation-Federal (7)
- Taxation-Transnational (7)
- Accounting Law (6)
- Administrative Law (6)
- Antitrust and Trade Regulation (6)
- Banking and Finance Law (6)
- Bankruptcy Law (6)
- Civil Law (6)
- Institution
-
- University of Mississippi (135)
- SelectedWorks (11)
- Northwestern Pritzker School of Law (8)
- Selected Works (8)
- Claremont Colleges (2)
-
- University of Kentucky (2)
- University of Nevada, Las Vegas (2)
- University of Pennsylvania Carey Law School (2)
- Bryant University (1)
- Butler University (1)
- Johnson & Wales University (1)
- Lingnan University (1)
- Maurer School of Law: Indiana University (1)
- SIT Graduate Institute/SIT Study Abroad (1)
- San Jose State University (1)
- Singapore Management University (1)
- Technological University Dublin (1)
- University of Northern Iowa (1)
- West Chester University (1)
- Western Kentucky University (1)
- William & Mary Law School (1)
- Keyword
-
- Manuals (18)
- Etc (15)
- Taxation (14)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Tax policy (8)
-
- Economic development (5)
- Informal economy/underground economy (5)
- Finance (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- Tax (4)
- Tax non-compliance (4)
- Audited financial statements -- Standards -- United States; Auditors' reports -- Standards -- United States (3)
- Entrepreneurship (3)
- Etc.; Financial statements -- United States -- Handbooks (3)
- Etc; Disclosure in accounting -- Handbooks (3)
- Presentaciones (3)
- Rights and duties (3)
- Taxes (3)
- Women (3)
- Accounting -- Law and legislation -- United States -- States (2)
- Accounting -- Standards -- United States; Auditing -- Standards -- United States (2)
- Artículos (2)
- Auditing (2)
- Auditing -- Standards -- United States (2)
- Automobiles (2)
- Bruno (2)
- Business planning -- Handbooks (2)
- Constitutional law (2)
- Costantini (2)
- Derecho (2)
- Publication
-
- Industry Guides (AAGs), Risk Alerts, and Checklists (42)
- Accounting Historians Journal (19)
- Guides, Handbooks and Manuals (19)
- Newsletters (17)
- Accounting Historians Notebook (16)
-
- AICPA Professional Standards (9)
- Faculty Working Papers (8)
- Bruno L. Costantini García (5)
- Colin C Williams (5)
- Accounting Trends and Techniques (4)
- Association Sections, Divisions, Boards, Teams (4)
- Statements on Auditing Standards (3)
- AICPA Annual Reports (2)
- All Faculty Scholarship (2)
- CMC Senior Theses (2)
- Joseph Femi Adebisi PhD (2)
- MPA/MPP/MPFM Capstone Projects (2)
- VIJAYA KRUSHNA VARMA Mr (2)
- Accounting Faculty Publications (1)
- Annette M. Nellen (1)
- Articles (1)
- Articles by Maurer Faculty (1)
- Bruce D. McDonald, III (1)
- Dylan Kissane (1)
- Faculty/Staff Personal Papers (1)
- Hong Kong Institute of Business Studies Working Paper Series (1)
- Honors Program Theses (1)
- Honors Projects in Accounting (1)
- Independent Study Project (ISP) Collection (1)
- MBA Faculty Conference Papers & Journal Articles (1)
- Publication Type
Articles 31 - 60 of 183
Full-Text Articles in Taxation
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
All Faculty Scholarship
Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as the choice between residence- and source-based taxation and the level of tax rates, and to understand the impact various provisions in the U.S. Internal Revenue Code are likely to have on the competitiveness of U.S.-based corporations and MNCs.
Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García
Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García
Bruno L. Costantini García
Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.
Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.
Cpa Client Bulletin, July 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, July/August/September 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, July/August/September 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group
Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group
Sunil B.G. & Associates
This Contains the latest updates on various topics relating to corporate professionals and also contains useful articles
La Globalización De La Legislación Cambiaria, Bruno L. Costantini García
La Globalización De La Legislación Cambiaria, Bruno L. Costantini García
Bruno L. Costantini García
No abstract provided.
Cpa Client Bulletin, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The study set out to identify the problem of tax administration in Nigeria and to appraise the performance of Kogi State Board of Internal Revenue. The problem of tax collection were identify to include lack of power by Revenue Appeal Courts, poor communication system, poor staff training and equipment fraudulent practices, lack of supervisor and so on. The data for appraising the performance of Kogi State Board of Internal Revenue were gathered directly through questionnaires and interviews ration study revealed that taxes collected were significant in term of Internally Generated Revenue of the State. The monitoring mechanism in system has …
Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez
Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez
Bruno L. Costantini García
Introducción a la regulación de la protección de datos personales en México.
Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board
Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board
Faculty/Staff Personal Papers
Question and answers from Ben Bernanke's appearance before the Joint Economic Committee as distributed to members of the St. Louis Federal Reserve Board.
Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee
William & Mary Business Law Review
This Article addresses the tax consequences to AIG Financial employees who repay their controversial retention bonuses in the year of receipt (Year 1) or in a subsequent year (Year 2). At the time the executives received their bonuses, the media and members of Congress raised challenges that might induce such repayment, thus justifying favorable tax treatment for repaying executives. Accordingly, bonuses repaid in year I should be excluded from gross income under the doctrine of Year 1 rescission. Bonuses repaid in Year 2 should result in an adjustment under Section 1341, which reduces the income taxes for Year 2 by …
Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones
Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones
Accounting Historians Notebook
No abstract provided.
Calls For Papers And Other; Accounting Historians Notebook: Call For Papers; Academy Of Accounting Historians 2010 Vangermeeresch Manuscript Award; Sec Historical Society Seeks Curator For 2012 Gallery On Audit Regulation; Call For Expressions Of Author Interest: A Global History; Accounting History: Call For Papers; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Historians 2010 Research Conference; Xvith Conference Of Accounting And Management History; Academy Of Accounting Historians 2011 Research Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2010, Vol. 33, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2010, Vol. 33, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Cpa Client Tax Letter, April/May/June 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, April/May/June 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, April 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, April 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting History Journals Contents For 2009, Academy Of Accounting Historians
Accounting History Journals Contents For 2009, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History In The Early 1950s, Andrew Sharp, Rachel E. Kass
Accounting History In The Early 1950s, Andrew Sharp, Rachel E. Kass
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, March 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton
Annette M. Nellen
TIGTA made recommendations regarding the use of individual tax identification numbers (ITINs) with respect to refundable tax credits such as the child tax credit. TIGTA also recommended that the IRS develop a new process to prevent erroneous claims for the earned income credit. • The IRS issued guidance providing the procedure for electing under Sec. 108(i) to include income from indebtedness discharged in a reacquisition of a debt instrument in gross income ratably over a five-year period. • The IRS issued advice to its employees regarding the determination of whether a taxpayer can claim a dependency exemption for a noncustodial …
Derecho De La Seguridad Social En México, Bruno L. Costantini García
Derecho De La Seguridad Social En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación del Derecho de la Segurida Social en México.
¿Qué es?
¿Cómo funciona?
¿Su aplicación?
Cpa Client Bulletin, February 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Re-Theorizing The Informal Economy In Western Nations: Some Lessons From Rural England, Colin C. Williams
Re-Theorizing The Informal Economy In Western Nations: Some Lessons From Rural England, Colin C. Williams
Colin C Williams
No abstract provided.
The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt
The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt
Faculty Working Papers
This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.
Tax Theory And "Mere Critique": A Reply To Professor Zelenak, Nancy Staudt
Tax Theory And "Mere Critique": A Reply To Professor Zelenak, Nancy Staudt
Faculty Working Papers
In this symposium essay, I briefly explore the usefulness of critical scholarship generally and then point to the manner in which this type of analysis can (and does) advance Professor Zelenak's aim of devising technical solutions to difficult policy problems. I then turn to Zelenak's critique of my article, "Taxing Housework." I argue that far from undermining my proposal to tax imputed income, Zelenak's work highlights several reasons for considering the proposal as an alternative to the existing tax structure. Importantly, I do not claim that taxing women's household labor is a perfect solution to the social and economic problems …
The Theory And Practice Of Taxing Difference, Nancy Staudt
The Theory And Practice Of Taxing Difference, Nancy Staudt
Faculty Working Papers
This is a review essay that examines Professor Edward McCaffery's important book, "Taxing Women." It argues that while McCaffery provides a detailed and nuanced analysis of the feminist and economic issues, his work is problematic in several ways. First, it is not clear that the optimal theory of taxation leads to the policy reform he proposes-it may be both underinclusive and overinclusive. Second, even if McCaffery has identified a clear economic rationale for taxing married women at a lower rate than men and single women, feminists may object to this proposed tax structure on a number of grounds. Finally, McCaffery's …
The Hidden Costs Of The Progressivity Debate, Nancy Staudt
The Hidden Costs Of The Progressivity Debate, Nancy Staudt
Faculty Working Papers
In this Article, I argue that.by reaching the agreement that the poor should have no tax liability, the contest over progressivity has centered improperly on the rights and responsibilities of relatively wealthy citizens. The wealthy are widely perceived to have valuable property that, if shared with society, will enable the smooth operation of the democratic state. At the same time, the wealthy are perceived to have liberty interests, which if violated, could lead to the ruin of the domestic economy
Although the debate over progressivity has lasted for more than a century, traditional tax theorists have limited their discussion to …
Taxing Housework, Nancy Staudt
Taxing Housework, Nancy Staudt
Faculty Working Papers
This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.
Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson
Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson
MPA/MPP/MPFM Capstone Projects
“Taxes are the life-blood of government, and their prompt and certain availability an imperious need (Justice Owen J Roberts, Bull V US 295 U. S. 247 (1935))” (Scharf). Tax collection is necessary to ensure revenues are collected to fund governmental services. States are losing tax revenue for a variety of reasons; this paper explores some of the major factors causing states to lose out on tax revenue. It addresses the tax gap, or unpaid taxes due and the economic inefficiencies caused by tax evasion. It analyzes the psyche of noncompliance in an attempt to discover the most efficient manner of …