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

Taxation Commons

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

14,843 Full-Text Articles 4,754 Authors 1,431,507 Downloads 141 Institutions

All Articles in Taxation

Faceted Search

14,843 full-text articles. Page 1 of 56.

The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry 2024 University of Arkansas, Fayetteville

The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry

Finance Undergraduate Honors Theses

A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.


How Will California’S Electric Vehicle Policy Impact State-Generated Transportation Revenues? Projecting Scenarios Through 2040, Asha Weinstein Agrawal, Hannah King, H. A. “Burt” Tasaico 2024 San Jose State University

How Will California’S Electric Vehicle Policy Impact State-Generated Transportation Revenues? Projecting Scenarios Through 2040, Asha Weinstein Agrawal, Hannah King, H. A. “Burt” Tasaico

Mineta Transportation Institute Publications

California faces unprecedented uncertainty about how much revenue the state will raise from a package of taxes on motor fuels and annual registration fees on light-duty vehicles that was established in 2017 by Senate Bill 1 (SB 1). The SB 1 taxes are by far the largest source of revenue that the State of California generates to support maintenance, operations, and improvements for state highways, and the funds also contribute substantially to local transportation and public transit budgets. To help policymakers navigate the uncertainty about future SB 1 transportation revenue, this study used spreadsheet models to project revenue from the …


Research On Integration Of Innovation Chain, Industrial Chain, Fund Chain, And Talent Chain, Changhong NIE, Feijie ZHAO, Chuan LI, Tong CHEN 2024 School of Economics and Management, University of Chinese Academy of Sciences, Beijing 100190, China Science and Technology Innovation and Development Center, Chinese Academy of Sciences, Beijing 100190, China

Research On Integration Of Innovation Chain, Industrial Chain, Fund Chain, And Talent Chain, Changhong Nie, Feijie Zhao, Chuan Li, Tong Chen

Bulletin of Chinese Academy of Sciences (Chinese Version)

Promoting the integrated development of innovation chain, industrial chain, capital chain, and talent chain is of great significance to the high-quality development of the economy, and its essence is to reduce the various barriers faced by the flow of innovation elements across organizational boundaries, improve the allocation efficiency, better stimulate the main role of enterprises in scientific and technological innovation, and enhance the overall efficiency of the national innovation system. This study analyzes “four chain” integration and puts forward the following suggestions. First, promote the systematic layout and systematic implementation of scientific and technological innovation policies. Second, explore the construction …


Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, Alex Zhang 2024 Emory University School of Law

Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, Alex Zhang

Faculty Articles

In June 2023, the Supreme Court granted the petition for a writ of certiorari in Moore v. United States, ostensibly a challenge to an obscure provision of the 2017 tax legislation. Moore’s real target is the constitutionality of federal wealth and accrual taxation, which policymakers have proposed to combat record inequality and raise revenue for social-welfare reform. At the center of the doctrinal dispute in Moore is a century-old case, Eisner v. Macomber, on which the Moore petitioners and other commentators have relied to argue that Congress has no power to tax wealth or unrealized gains—e.g., appreciation …


Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra 2023 Directorate General of Tax, Indonesia

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …


The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023, 2023 San Jose State University

The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023

The Contemporary Tax Journal

No abstract provided.


H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang 2023 San Jose State University

H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais 2023 San Jose State University

The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais

The Contemporary Tax Journal

No abstract provided.


California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova 2023 San Jose State University

California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.


Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova 2023 San Jose State University

Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.


The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He CPA, Aizhan Toibazarova 2023 San Jose State University

The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.


California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat 2023 San Jose State University

California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat

The Contemporary Tax Journal

No abstract provided.


H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea 2023 San Jose State University

H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea

The Contemporary Tax Journal

No abstract provided.


Reflections On Empowering China’S Digital Economy To Enhance International Competitiveness Through Tax System Reform, Yang XUE, Lina HU 2023 School of Economics and Management, Inner Mongolia University of Technology, Hohhot 010051, China Institute of Industrial Economics, Chinese Academy of Social Sciences, Beijing 100006, China

Reflections On Empowering China’S Digital Economy To Enhance International Competitiveness Through Tax System Reform, Yang Xue, Lina Hu

Bulletin of Chinese Academy of Sciences (Chinese Version)

At present, promoting the continuous improvement of the international competitiveness of the digital economy has become a new track for countries to compete. The study stands that the tax reform in the digital economy era is based on the accelerated evolution from the industrial economy to the digital economy, the wider application scenarios of digital technology, and the continuous improvement of the breadth and depth of digital infrastructure coverage. This study analyzes the problems arising from the development of the digital economy at this stage, such as the decline in the regulatory role of traditional tax functions, the loss of …


State Of Trade In Pakistan, Muhammad Zeshan 2023 Head of Research Group on Trade, Industry & Productivity Pakistan Institute of Development Economics (PIDE), Islamabad

State Of Trade In Pakistan, Muhammad Zeshan

CBER Conference

We believe that high tariff rates have increased the overall cost of production in Pakistan, and the domestic prices of many products have become much higher than the international market prices. Reducing import tariffs will reduce not only the domestic prices but will also increase the export competitiveness of the country because many imported products are complementary intermediate inputs in various exporting industries.


Congressional Briefing: Support America’S Circular Economy By Upcycling Bourbon & Brewing Wastes In Reauthorizing The Farm Bill, Samuel Kessler 2023 University of Louisville

Congressional Briefing: Support America’S Circular Economy By Upcycling Bourbon & Brewing Wastes In Reauthorizing The Farm Bill, Samuel Kessler

Commonwealth Policy Papers

Following state level development of a new spent grain incentive system, leading to KY House Bill 627 in 2022, CPC’s Congressional Summit dialogue considered initial components and possibilities for designing an incentive to upcycle “keystone” organic wastes in regional economies across the US. For member offices, a set of general recommendations are provided for a national spent-grain upcycling incentive pilot program. It is suggested that staff of the Bourbon caucus consult with the references in this briefing and USDA Rural Development to consider further development of an incentive program in the reauthorization of the Farm Bill.

It is further urged …


Tax In Tourism Research: A Bibliometric Analysis, Serap Ozdemir Guzel, Tugce Uzun Kocamis 2023 Istanbul University, Cerrahpasa

Tax In Tourism Research: A Bibliometric Analysis, Serap Ozdemir Guzel, Tugce Uzun Kocamis

University of South Florida (USF) M3 Publishing

Tourism industry is one of the important sources in terms of tourism economy. For this reason, tourism and tax are two important variables. Tax in the field of tourism research and the usage areas of these taxes are other remarkable issues. In recent years, countries and many tourism businesses have been taking taxes from tourists for various expenditure items. The increasing importance of tax in terms of both supply and demand side, and the lack of a holistic comprehension of the knowledge domain in the literature are the motivation of the study. In this context, this study aimed to present …


Investing In California’S Transportation Future: 2022 Public Opinion On Critical Needs, Asha Weinstein Agrawal, Hilary Nixon 2023 San Jose State University

Investing In California’S Transportation Future: 2022 Public Opinion On Critical Needs, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This study surveyed 3,821 adults living in California about their general travel behaviors and resources, use of ride-hailing, performance ratings for the transportation system and agencies responsible for transportation, transportation system improvement priorities, and preference for how transportation funds are allocated. Key findings include the following: • Californians are multi-modal: Although driving was the most common mode, respondents reported that in the previous 30 days 66% had made a walk trip, 28% had used ridehailing, 25% had used public transit, and 22% had bicycled. • Although many respondents had at least once substituted ride-hailing for transit, walking, or bicycling and …


Two Essays On The Tax Consequences Of Auditor Litigation Risk : Evidence From Quasi-Natural Experiments, Felix OWUSU 2023 Lingnan University

Two Essays On The Tax Consequences Of Auditor Litigation Risk : Evidence From Quasi-Natural Experiments, Felix Owusu

Lingnan Theses and Dissertations

In the United States, auditors have legal liability to third parties under federal securities law and state common laws, which vary in the degree of liability. Whereas auditors are liable to security traders for fraud under the federal securities law, they are liable for ordinary negligence under common law. Using a sample of company-year observations from 1982 to 2015, I examine the implications of the adoption of common law statutes on audit client tax outcomes. My thesis consists of two essays. The first one examines how the staggered adoption of these common law principles that increased third-party auditor legal liability …


Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning 2023 ADA University

Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning

Accounting Faculty Articles and Research

In the tax psychology literature, there is a lack of empirical evidence on the degree of distributive justice in taxation. This article aims to test the relationship between trust in public programmes and distributive justice in taxation at the cross-country level. The sample consists of 47 countries. Trust in public programmes and distributive justice in taxation are measured based on data collected from Wave 7 of the World Values Survey, which took place worldwide in 2017-2022. An Ordered Probit Model was utilised for the empirical analysis. This study finds that if taxpayers support preferential organisations like the police and universities, …


Digital Commons powered by bepress