Taxation Commons^™

The Quickly--Evolving Tax Filing Status For Same-Gender Couples, John Treu

John S. Treu

Discusses the evolving law regarding federal income tax filing status for same-gender couples.

L’Emploi Informel Dans Les Économies Développées Et En Développement: Quelles Perspectives, Quelles Interventions?, Colin C. Williams

Colin C Williams

Rémunération «De La Main À La Main» Dans L’Union Européenne, Colin C. Williams

Colin C Williams

Investor Responses To Dividends Received Deductions: Rewarding Multinational Tax Avoidance?, Sebastien J. Bradley

Sebastien J Bradley

Central to the debate over U.S. international tax reform is understanding how multinational tax avoidance behavior might respond to a reduction in taxes on repatriated foreign-source earnings. Beginning in early 2009, several attempts have been made to re-institute a temporary 85 percent dividends received deduction that would have reduced such taxes for U.S. multinational corporations. Despite an intense lobbying effort, the measure was ultimately cast aside in late 2011, temporarily yielding to the criticism, in part, that the original such provision enacted under the American Jobs Creation Act of 2004 offered a generous reward for international tax avoidance. Exploiting the …

A Taxing Problem, Singapore Management University

Perspectives@SMU

MNCs move assets and products across borders. How does one know if they are doing so to avoid paying taxes?

The Crisis In State Highway Finances: Its Roots, Current Effects, And Some Possible Remedies, Juita-Elena Yusuf, Lenahan O'Connell

School of Public Service Faculty Publications

This paper focuses on the American states and the sources of the expanding structural imbalance between their highway-related revenues on the one hand and expenditures for transportation infrastructure needs on the other. The paper describes the roots of the funding problem over recent decades, looks at some of the responses taken at the state and federal level, and discusses their inherent limitations as solutions to this funding crisis. The paper also presents several policy recommendations for increasing revenues. We demonstrate that a variable rate gas tax indexed to the construction cost index and improvements in automobile fuel efficiency and a …

Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians held its 40th anniversary Conference on October 17-19, 2013 in Sage Hall at the University of Wisconsin Campus in Oshkosh, Wisconsin.

Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman

Accounting Historians Notebook

Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.

Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Academy of Accounting Historians awards

President’S Message, Joann Noe Cross

Accounting Historians Notebook

I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.

Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli

Accounting Historians Notebook

The meeting convened at 7:00 PM

Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two

Accounting Historians Notebook

40th Anniversary Celebration Cake of the Academy: From left to right; Prof. Remzi Örten, Prof. Oktay Güvemli, Ender Şenol (Kocaeli ICCPA), Yahya Arıkan, (İstanbul ICCPA), Jim McKinney (USA), Massimo Sargiacomo (Italy), Barbara Merino (USA), Stephen Walker (England), Rashidat Oladepo (Nigeria) Group picture

Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail

Accounting Historians Notebook

Dale Flesher is the second contributor to the Voices of Experience Series.

New Publications Committee Created, Joann Noe Cross

Accounting Historians Notebook

The Executive Committee of your Academy has created a new committee to monitor and assist editors in addressing the thorny problems they encounter (outside of who to publish).

The Swatch Runs Out: An End To 300 Years Of Swiss Banking Secrecy, Ethan Rutledge

Ex-Patt Magazine

No abstract provided.

Tax Reform: Postitive Directions For A Better World, Lok Sang Ho

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Tax Reform And Democratic Reform In Hong Kong, Richard Simmons

Hong Kong Economic Association Biennial Workshop

No abstract provided.

Tax On Capital Income, Yong Wang, Wai Hong Ho

Hong Kong Economic Association Biennial Workshop

No abstract provided.

A In-Depth Analysis Of The Federal Tax System, Esther O Wong

Chancellor’s Honors Program Projects

No abstract provided.

Challenges In Implementation Of Ict For The Budget Accountability And Development Of Budget Information Literacy, Rutiana Dwi Wahyunengseh, Sri Hastjarjo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In the case of Karanganyar Regency, this study identify that al­though the public aspire to have an adequate understanding about the APBD, the access for obtaining the information is very limited. Data collection methods used in this research were: (1) documents study on the Local Government Development Plan (RKPD) and the Regional Budget (APBD); (2) semi open-ended questionnaires; (3) in-depth interviews; and (4) focus group discussions. The data then analyzed using descriptive analysis and interpretive analysis methods. This paper recognizes the potency of ICT in developing the forum for public access and deliberation related to the budget information; while also …

Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan

Research Collection School Of Accountancy

No abstract provided.

The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin

Research Collection School Of Accountancy

While prior studies have examined how investors perceive extreme forms of tax avoidance behavior such as tax sheltering and uncertain tax position (e.g., Hanlon and Slemrod 2009; Wilson 2009; Koester 2011; Hutchens and Rego 2012), there is little evidence on how investors perceive less extreme forms of tax avoidance. This study fills this void by examining the relation between firm’s cost of equity and corporate tax avoidance using three measures that capture less extreme forms of corporate tax avoidance: book-tax differences, permanent book-tax differences, and long-run cash effective tax rates. We find that less aggressive forms of corporate tax avoidance …

The Taxation Of Cloud Computing And Digital Content, David Shakow

All Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions. …

The Effect Of State Corporate Income Tax Rate Cuts On Job Creation, Xiaobing Shuai, Christine Chmura

School of Professional and Continuing Studies Faculty Publications

This paper compares the employment growth of states that enacted corporate income tax rate cuts in the past 23 years with those making no changes. Overall employment comparisons from 1990 to 2012 suggest that a reduction in the corporate income tax rate is associated with faster job creation. The states that cut corporate income tax rates started with slower employment growth than the states that made no changes. However, the growth gaps between the two groups of states disappeared in about five years after the tax cuts were made. Regression results confirm the observation that lower corporate tax rates have …

Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price

Muskie School Capstones and Dissertations

Tax Increment Financing (TIF) is an economic development tool authorized for use in 49 states and the District of Columbia. TIFs are a very popular economic development tool that allow for a low-cost way to fund development projects. A TIF is designed to turn an undesirable or underdeveloped area into a developed, revenue generating area. The restrictions as to the exact types of property that quality for TIF vary from state to state, but they generally are used to target underdeveloped areas to encourage growth. Maine places several limitations on TIFs including acreage caps, a value cap, a municipal indebtedness …

Trading Market Access For Technology? Tax Incentives, Foreign Direct Investment And Productivity Spillovers In China, Ziliang Deng, Rod Falvey, Adam Blake

Rodney Falvey

Tax incentives have been adopted worldwide to attract foreign direct investment (FDI) and its superior technology. However whether tax incentives can promote FDI productivity spillovers remains unknown. We develop a static computable general equilibrium (CGE) model of China to explore it. The results suggest that abolishing differential tax system leads to weaker FDI spillovers in the short term. Nonetheless, the reform lifts up the productivity entry threshold for foreign firms, and the surviving domestic firms become more productive and thus more capable of absorbing productivity spillover.