Taxation Commons^™

From Boom To Doom To Boom: Offshore Financial Centres And Development In Small States, Richard Woodward

Articles

During the 1990s tax havens and offshore financial centres (OFCs) were subject to a string of initiatives designed to raise their tax and regulatory regimes to accepted international standards. Many commentators forecast that this would lead to the demise of OFCs, a worry for the many small states whose economic well being depended heavily on the provision of offshore financial services. Despite this regulatory onslaught many small state OFCs have prospered in the new millennium. This paper seeks to explain this apparent paradox by arguing that (1) international initiatives were riddled with loopholes and exceptions that have been gleefully seized …

Cpa Client Bulletin, July 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Tax Letter, July/August/September 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main

Robert S. Main

Many economics texts introduce their analysis of negative externalities by examining a tax on the output of polluting firms, sometimes called a "simple Pigovian tax," often pointing out that taxing pollution directly is superior to taxing output and proceeding to discuss an emission tee as an alternative. They do not show how and why an emission fee is more efficient than an output tax. This note presents a numerical example allowing comparison of the welfare effects of the two approaches, as well as showing why simply reducing the pollution intensity of polluters' output would be inferior to an emission fee.

Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin

Faculty Publications

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …

Cpa Client Bulletin, June 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. Cook, E. Gershman, J. Hagy, J. Horn, D. Moore, K. Rubin

Annette M. Nellen

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …

Essays On Gross Receipts Taxes, Zhou Yang

Doctoral Dissertations

The dissertation focuses on the incentives and economic effects of gross receipts taxes (GRTs) versus corporate income taxes (CITs). Conventional wisdom holds that GRTs are very poor tax instruments; however, several states have shown renewed interest in GRTs since 2002. An interesting question to ask is why states are reconsidering GRTs in spite of all criticisms. Are GRTs really as bad as what conventional wisdom says? There is little rigorous theoretical or empirical work on GRTs. My dissertation aims to help fill this gap by providing both theoretical and empirical analysis on the comparative advantages and disadvantages of GRTs versus …

Cpa Client Bulletin, May 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Luke And Work, Theology Of Work Project, Aaron Kuecker

Theology of Work Project

1. Introduction to Luke
2. The Kingdom of God Shows Up at Work (Luke 1-5)
   • God at Work (Luke 1, 2 and 4)
   • Jesus Calls People at Work (Luke 5:1-11; 27-32)
   • John the Baptist Teaches Workplace Ethics (Luke 3:8-14)
   • Jesus is Tempted to Abandon Serving God (Luke 4:1-13)
3. Healing in Luke
4. Sabbath and Work (Luke 6:1-11; 13:10-17)
5. The Ethics of Conflict (Luke 6:27-36; 17:3-4)
6. God's Provision (Luke 9:10-17; 12:4-7; 12:22-31)
   • The Shrewd Manager and the Prodigal Son (Luke 16:1-13; 15:11-32)
7. Wealth in Luke
   • Concern for the Wealthy (Luke 6:25; 12:13-21; 18:18-30)
   • Concern for the Poor (Luke 6:17-26; 16:19-31)
   • Generosity: The Secret to …

Potential Tax Law Changes And Income Property Values, William Terando, Marvin Bouillon

William D. Terando

The authors examine the effect on income property values if current tax rates increase or the proposal to broaden the individual income base and lower individual income tax rates is enacted.

E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg

Daniel S. Goldberg

No abstract provided.

Summary Of Survey Results On Academy Future Strategy And Initiatives, Gregory B. Waymire

Accounting Historians Notebook

No abstract provided.

Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History Journals Contents For 2010, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Other Accounting History Publications In Selected Journals, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Chance To Publicize Accounting History: Killer Colt: Murder, Disgrace, And The Making Of An An American Legend By Harold Schechter: Book Review, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.

Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Academy Of Accounting Historians 2011 Research Conference; Before And After Luca Pacioli: Call For Papers And Provisional Program; Accounting History Call For Research Proposals; Accounting History Review Conference: Announcement And Call For Papers; Accounting Renaissance: International Accounting Conference; 13th World Congress Of Accounting Historians: Call For Papers; Accounting History: The Seventh Accounting History International Conference; Call For Nominations: The Academy Of Accounting Historians Thomas J. Burns Biographical Research Award; Call For Nominations: The Academy Of Accounting Historians Hourglass Award; Call For Nominations: The Academy Of Accounting Historians Margit F. And Hanns-Martin Schoenfeld Scholarship; Call For Nominations: The Academy Of Accounting Historians Life Membership Award; Call For Nominations: The Academy Of Accounting Historians 2011 Vangermeersch Manuscript Award; Innovation In Accounting History Education Award Call For Nominations: The Academy Of Accounting Historians; Call For Editor: Applicants Sought For Editor(S) Of The Accounting Historians Journal, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Cpa Client Bulletin, April 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Tax Letter, April/May/June 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Historians Journal Selected For Jstor, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History Conferences Selected Accounting History Presentations, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Sydney School Of Accounting: 50th Anniversary, Frank L. Clarke

Accounting Historians Notebook

No abstract provided.

In Memoriam: Professor Iaroslav V. Sokolov, Vyacheslav Y. Sokolov

Accounting Historians Notebook

No abstract provided.

Rich Have Responsibility To Give Back, Aaron W. Hughey

Counseling & Student Affairs Faculty Publications

No abstract provided.

Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.

Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly

Adjunct Professor Stephen J Kelly

As a response to the junk debt-inspired global economic crisis, governments, with supra-national organizational approval, have appropriated billions of taxpayers dollars for bailouts, have set up special funds and underwritten depositors savings in the desperate hope of alleviating the threat of rapid, economic decline and systemic destruction of value. Whether these governments have a democratic mandate for such unprecedented action is debatable. More importantly, though, is whether such decisions amount to good re-regulatory policy. First, it is known that some of the bailout money to large corporations has been squandered by oligarchic recipients and appropriated by them in their own …

Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.