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Full-Text Articles in Taxation

The Affordable Care Act Raises The Stakes On Worker Classification; What Does This Mean For The Voluntary Classification Settlement Program, Sagar Parmar Apr 2014

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 …


Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson Apr 2013

Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson

Honors Projects in Economics

This capstone investigates the impact that tax policy has on the shadow economy in Greece. Greece has one of the largest shadow economies in the world and the largest in the European Union, with tax evasion being one of the main drivers. While previous research has provided measures of the shadow economy, none matches the shadow economy estimations with policies, laws, and agencies enacted by the government, specifically over the period in time of 1990-2012. This study contributes to the literature by connecting the policies implemented by the government with the size of the shadow economy in Greece, along with …


Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice Dec 2010

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 …


How Goes The American Dream?, Chester Smolski Jan 1993

How Goes The American Dream?, Chester Smolski

Smolski Texts

"Americans are a hard-working lot. The ambitious American worker has fewer holidays, less vacation time and other benefits than Western Europeans. They are well-rewarded for their pursuit of the American dream. Home ownership rates in this country are among the highest rates in the world. The typical American worker has more cars and more kitchen gadgets, electronic hardware, recreational gear and more computers in his home than any other worker in the world."


New Development Is In For A Difficult Decade, Chester Smolski Feb 1990

New Development Is In For A Difficult Decade, Chester Smolski

Smolski Texts

"There is little question that during 1990s, proposed new development--whether residential, commercial or office--is going to be in for some rough going. Community aversion to development and what is perceived to be the resulting overcrowding, traffic and extra budget for schools, roads, water and sewage lines and other items pose major obstacles that developers are not encountering. It will likely worsen in the years ahead."


Energy Conservation For Cities And States, Chester Smolski Feb 1980

Energy Conservation For Cities And States, Chester Smolski

Smolski Texts

"During this winter season the 68 percent increase in the price of fuel oil has made us painfully aware of our dependance on foreign oil."


Loss-Leaders For The Inner Cities, Chester Smolski Aug 1978

Loss-Leaders For The Inner Cities, Chester Smolski

Smolski Texts

"The Wall Street Journal has called it 'the latest war between the states.' It is a tool long used by Southern cities and states that only now is being utilized in the Northeast and Midwest. And it has been used by the city of Providence at the Biltmore Plaza.