Taxation Commons^™

Constructing Tax Efficient Withdrawal Strategies For Retirees, James Dilellio, Dan Ostrov

Graziadio Working Paper Series

No abstract provided.

Why Section 179(B)(3)(A)'S Business Income Limitation Does Not Apply To Partnerships And S Corporations, David Randall Jenkins Ph.D.

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.

Latent Semantic Analysis: A Big Data Opportunity For Tax Research, Paul D. Hutchison Ph.D., C. Elizabeth Plummer Ph.D., Cpa, Benjamin George Ph.D.

The Contemporary Tax Journal

No abstract provided.

Tax Treatment Of High-Tech Start-Up Costs, June (Yun) Hostetter Cpa

The Contemporary Tax Journal

No abstract provided.

R&D Credit Against Payroll Tax Liabilities - The Payroll Tax Credit, Sarah Yaqin Sun

The Contemporary Tax Journal

No abstract provided.

Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018

The Contemporary Tax Journal

No abstract provided.

Summaries For The 2017 Irs-Sjsu Small Business Tax Institute, Ruchi Chopra Cpa, Mba, Ophelia Ding, Surbhi Doshi, Nilesh Lad Cpa, Sara Yaqin Sun

The Contemporary Tax Journal

No abstract provided.

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh

Faculty Publications

Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.

The Propitious Puzzle For Small Business Owners: Understanding The Section 199a Deduction, Kameron Elizabeth Kehoe

Honors Program Theses

This paper will analyze how the new tax law changes passed by Congress that are effective beginning in the 2018 taxable year, specifically the Section 199A deduction, will impact small businesses. Research will be based on a survey of small business owners and tax professionals in the Cedar Valley area about their knowledge and opinion of the tax law changes. In order to make comparisons between the different businesses, questions will be geared towards how the businesses are planning to calculate the Section 199A deduction and what businesses are planning to do with the extra savings they may have after …

Limits, Transparency, And Board Independence Against Tax Avoidance, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hianghuy

Angelo King Institute for Economic and Business Studies (AKI)

Taxes are levied by the government primarily for public service purposes (De Leon & De Leon, 2016).However, the high tax rates and narrow tax base imposed in the Philippines become burdensome for taxpayers and also decrease total government revenue collections (Diokno, 2008). It is shown in this study that foreign ownership and customer concentration both increase the levels of corporate tax avoidance practiced by firms while board independence decreases the same. Hence, we do not support the government’s plan to ease foreign ownership restrictions through the amendment of the Constitution (Romualdez, 2017) because easing the current restrictions may entail decreased …

Corporate In-House Human Capital Investment In Tax Planning, Xia Chen, Qiang Cheng, Travis K. Chow, Yanju Liu

Research Collection School Of Accountancy

In-house human capital tax investment is a significant input to a firm’s tax decisions. Yet,due to the lack of data, there is little empirical evidence on how corporate in-house taxdepartments are associated with tax planning and compliance outcomes. Using handcollected data on corporate tax employees in S&P1500 firms over the period 2009-2014, wefind that in-house tax planning investments lead to greater tax avoidance, in-house taxcompliance investments lead to lower tax risk, while general tax investments achieve bothgoals. We obtain the same inferences when controlling for endogeneity or using changespecifications. We also find that the effects of in-house tax investments are …

Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qi

Research Collection School Of Accountancy

We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources.

St. Louis Currents: The Fifth Edition, Andrew Theising, E. Terrence Jones Ph.D.

SIUE Faculty Research, Scholarship, and Creative Activity

Includes a history of African American entertainment in St. Louis Metro East and a history of Homer G. Phillips Hospital, among the current socio-economic issues facing St. Louis metropolitan area, Missouri and Illinois.

Certain But Stable? A Diachronic Analysis Of Taxation In Ireland From 1970-2015, Ewan Alexander Macdonald, John Hogan, Brendan O'Rourke

Other

Certain but stable? A diachronic analysis of taxation in Ireland from 1970-2015

This paper explores the discursive development of taxation within budget speeches in Ireland from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically and what are the similarities and differences in the observable discourses? In answering these questions, this paper makes use of corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about word usage. It is expected, though not taken a priori, that …

Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin

Manuscript Collection

(The Dorothy Moser Medlin Papers are currently in processing.)

This collection contains most of the records of Dorothy Medlin’s work and correspondence and also includes reference materials, notes, microfilm, photographic negatives related both to her professional and personal life. Additions include a FLES Handbook, co-authored by Dorothy Medlin and a decorative mirror belonging to Dorothy Medlin.

Major series in this collection include: some original 18th century writings and ephemera and primary source material of André Morellet, extensive collection of secondary material on André Morellet's writings and translations, Winthrop related files, literary manuscripts and notes by Dorothy Medlin (1966-2011), copies …

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …

Tax Issues In The Sharing Economy: Implications For Workers, Shu-Yi Oei, Diane M. Ring

Faculty Scholarship

No abstract provided.