Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 5 of 5

Full-Text Articles in Taxation-State and Local

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx Nov 2015

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


Fiscal Federalism In Chinese Taxation, Wei Cui Dec 2010

Fiscal Federalism In Chinese Taxation, Wei Cui

Wei Cui

The legal debate about the decentralization of taxing power in China has mainly centered around a directive issued by the State Council at the end of 1993, which directive, at the same time as launching the well-known and widely-discussed tax reform of 1994, announced that legislative power regarding taxation would be reserved exclusively for the central government. This directive has no constitutional basis, and its subsequent statutory incarnations are all either incomplete or ambiguous. Moreover, in the adoption of tax regulations for many types of taxes, there have been numerous deviations from this principle of centralization, and the bearing of …


Estate Tax Return Preparation Software, Mark Gillett May 1993

Estate Tax Return Preparation Software, Mark Gillett

Mark R Gillett

No abstract provided.


Estate Tax Return Preparation Software, Mark Gillett Sep 1992

Estate Tax Return Preparation Software, Mark Gillett

Mark R Gillett

No abstract provided.


Estate Tax Return Preparation Software, Mark Gillett Feb 1991

Estate Tax Return Preparation Software, Mark Gillett

Mark R Gillett

No abstract provided.