University of Mississippi
Creighton University
W.E. Upjohn Institute for Employment Research
Claremont McKenna College
Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures,
2021
University of Arkansas, Fayetteville
Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal
Accounting Undergraduate Honors Theses
This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...
Central Appalachia Severance Taxation And Policies For Future Economic Growth,
2021
University of Mississippi
Central Appalachia Severance Taxation And Policies For Future Economic Growth, Nathan Frisbie
Honors Theses
Central Appalachia is a region in the United States that has been referred to as a paradox by researchers who have studied it. The area is rich with natural resources, yet the region lacks economic development. The mineral extraction industry has been the center of the economy for over a hundred years. The reliance on the industry has caused Central Appalachia to fall behind in several categories. The region has unusually high concentrations of poverty and low high school graduation rates. The revenue from the taxation of coal is the primary source of income for many of the rural counties ...
Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?,
2021
University of Mississippi
Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang
Honors Theses
The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the ...
An Analysis Of Cases Demonstrating Financial Accounting Fundamentals,
2021
University of Mississippi
An Analysis Of Cases Demonstrating Financial Accounting Fundamentals, Matthew Conroy
Honors Theses
The purpose of this paper is to analyze key financial accounting fundamentals through the completion of case studies administered during the 2020-2021 academic school year. These case studies have included in-depth analysis designed to provide insight into accounting topics that transcends what was learned through prior academic instruction. Over the last year, these cases have provided more practical applications of topics including taxation, financial reporting, investment decisions, and thorough analysis of a company through a mock case study presented in front of industry professionals. Ultimately, these case studies have afforded me the opportunity to develop my knowledge of financial accounting ...
2021 Business Tax Climate In The Mountain West,
2021
University of Nevada, Las Vegas
2021 Business Tax Climate In The Mountain West, Katie M. Gilbertson, Peter Grema, Saha Salahi, Caitlin J. Saladino, William E. Brown Jr.
Economic Development & Workforce
This Fact Sheet summarizes a report by Jared Walczak and Janelle Cammenga of The Tax Foundation titled “2021 State Business Tax Climate Index.” The index compares how states structure tax systems to bolster state business activity and investments, and possible routes for future improvement. Scores and rankings are offered for the Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah.
Your Cpa's Responsibility To You- And To Bankers, Credit Men, Investors And Other Third Parties Who Have A Legitimate Interest In Your Business,
2021
University of Mississippi
Your Cpa's Responsibility To You- And To Bankers, Credit Men, Investors And Other Third Parties Who Have A Legitimate Interest In Your Business, American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Tax Advice At Your Finger Tips,
2021
University of Mississippi
Tax Advice At Your Finger Tips, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting,
2021
University of Mississippi
Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division
Guides, Handbooks and Manuals
No abstract provided.
Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute,
2021
San Jose State University
Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute, Charlene Kliatchko, Jane Lei Cpa, Hanna Shatanionak Cpa, Liubov (Luba) Shilkova, Xiaoyue Tan
The Contemporary Tax Journal
No abstract provided.
Do Equity And Accountability Get Lost In Losts? An Analysis Of Local Return Funding Provisions In California’S Local Option Sales Tax Measures For Transportation,
2021
University of California, Los Angeles
Do Equity And Accountability Get Lost In Losts? An Analysis Of Local Return Funding Provisions In California’S Local Option Sales Tax Measures For Transportation, Jaimee Lederman, Peter Haas, Stephanie Kellogg, Martin Wachs, Asha Weinstein Agrawal
Mineta Transportation Institute Publications
This study explores how local return provisions of local option sales taxes (LOSTs) for transportation are allocated and spent to meet local and regional transportation needs. Local return refers to the component of county LOST measures that provides funding directly to municipalities in the county to be used to meet local needs. Local return has become a fixture in LOSTs; 58 LOST measures placed on the ballot in California (as of 2019) that have included local return in their expenditure plan have an average of 35% of revenues dedicated to local return. Local return provisions in the ballot measures often ...
Aicpa Local Firm Practice Management Consultation Program: Map,
2021
University of Mississippi
Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries,
2021
Bryant University
Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar
Research and Innovation Village
The research showcases the impact of the Tax Cuts and Jobs Act of 2017 on six different industries: agriculture, construction, manufacturing, utilities, finance, and services. Data was obtained from Calcbench, and ratios of income tax to earnings before taxes, assets, and revenue were calculated along with percent changes from 2017 to 2018.It was hypothesized that the Tax Cuts and Jobs Act of 2017 would have a positive impact on these industries and lead to a reduction in taxes. The research demonstrated that change in the corporate tax rate, bonus depreciation, and the NOL carryforward are common aspects of the ...
Modernizing U.S. Tax Code Section 280e: How An Outdated “War On Drugs” Tax Law Is Failing The United States Legal Cannabis Industry And What Congress Can Do To Fix It,
2021
FIU College of Law
Modernizing U.S. Tax Code Section 280e: How An Outdated “War On Drugs” Tax Law Is Failing The United States Legal Cannabis Industry And What Congress Can Do To Fix It, David Butter
FIU Law Review
No abstract provided.
Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure],
2020
University of Mississippi
Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Resource Center Manual,
2020
University of Mississippi
Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee
Guides, Handbooks and Manuals
No abstract provided.
The Rich,
2020
Kutztown University
The Rich, Lucas A. Santos
English Department: Research for Change - Wicked Problems in Our World
The rise of the super rich dramatically rose in the 1980’s. The once dominant oil and gas sector was taken over by finance and technology overall. We are able to see a rise of these super rich, or the one percent, and even how quickly they were able to recover from the 2008 Recession. Now, the one percent are making continuous substantial gains in a current world, where a pandemic has struck and many are struggling. I talk about the use of public policy in order to regain this economic gap between the one percent and the rest of ...
Accounting. The One Degree With 360 Degrees Of Opportunities,
2020
University of Mississippi
Accounting. The One Degree With 360 Degrees Of Opportunities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Simplified Classification And Cataloging Rules (From The Aicpa Library Manual),
2020
University of Mississippi
Simplified Classification And Cataloging Rules (From The Aicpa Library Manual), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
A Taxonomy Of Non-Dictatorial Domains,
2020
Singapore Management University
A Taxonomy Of Non-Dictatorial Domains, Shurojit Chatterji, Huaxia Zeng
Research Collection School Of Economics
We provide an exhaustive classification of all preference domains that allow the design of unanimous social choice functions (henceforth, rules) that are non-dictatorial and strategy-proof. This taxonomy is based on a richness assumption and employs a simple property of two-voter rules called invariance. The preference domains that form the classification are semi-single-peaked domains (introduced by Chatterji et al. (2013)) and semi-hybrid domains (introduced here) which are two appropriate weakenings of the single-peaked domains, and which, more importantly, are shown to allow strategy-proof rules to depend on non-peak information of voters’ preferences. As a refinement of the classification, single-peaked domains and ...
Tax Considerations For Funds Structuring In Asia,
2020
Singapore Management University
Tax Considerations For Funds Structuring In Asia, Vincent Ooi
Research Collection School Of Law
Tax considerations play a major role in the decisions of fund managers of where to base their funds. The highly mobile nature of capital has resulted in tax competition, leading to several host jurisdictions for funds in Asia (Hong Kong, Singapore, Labuan, and the BVI) having very similar tax characteristics in terms of low effective corporate income tax rates; no capital gains taxes; no exit taxes; a single tier of taxation; and generally no withholding taxes. Other ways in which jurisdictions have attempted to distinguish themselves include a strong Double Tax Agreement network, certainty on the taxation of the carried ...
