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Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal 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, Nathan Frisbie 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?, Sajana Tamang 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, Matthew Conroy 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, Katie M. Gilbertson, Peter Grema, Saha Salahi, Caitlin J. Saladino, William E. Brown Jr. 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, American Institute of Accountants 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, American Institute of Certified Public Accountants (AICPA) 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, American Institute of Certified Public Accountants. Relations with Educators Division 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, Charlene Kliatchko, Jane Lei CPA, Hanna Shatanionak CPA, Liubov (Luba) Shilkova, Xiaoyue Tan 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, Jaimee Lederman, Peter Haas, Stephanie Kellogg, Martin Wachs, Asha Weinstein Agrawal 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, American Institute of Certified Public Accountants (AICPA) 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, Ariana Bar 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, David Butter 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], American Institute of Certified Public Accountants (AICPA) 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, American Institute of Certified Public Accountants.Small Business Development Committee 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, Lucas A. Santos 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, American Institute of Certified Public Accountants (AICPA) 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), American Institute of Certified Public Accountants (AICPA) 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.


Tax Considerations For Funds Structuring In Asia, Vincent OOI 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 ...


A Taxonomy Of Non-Dictatorial Domains, Shurojit CHATTERJI, Huaxia ZENG 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 ...


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