Cheating On Their Taxes: When Are Tax Limitations Effective At Limiting State Taxes, Expenditures, And Budgets?,
2014
Duke Law School
Cheating On Their Taxes: When Are Tax Limitations Effective At Limiting State Taxes, Expenditures, And Budgets?, Colin H. Mccubbins, Mathew D. Mccubbins
Faculty Scholarship
No abstract provided.
The Effect Of Kernel And Bandwidth Specification In Geographically Weighted Regression Models On The Accuracy And Uniformity Of Mass Real Estate Appraisal,
2014
Old Dominion University
The Effect Of Kernel And Bandwidth Specification In Geographically Weighted Regression Models On The Accuracy And Uniformity Of Mass Real Estate Appraisal, Paul E. Bidanset, John R. Lombard
School of Public Service Faculty Publications
The article presents a study which examines the performance of kernel and bandwidth specification in geographically weighted regression (GWR) models in mass real estate appraisal. The kernels employed in the study are the bi-square kernel and the Gaussian kernel. Data from the sales of single-family homes in Norfolk, Virginia from 2010 to 2012 are highlighted.
Evaluating Spatial Model Accuracy In Mass Real Estate Appraisal: A Comparison Of Geographically Weighted Regression And The Spatial Lag Model,
2014
Old Dominion University
Evaluating Spatial Model Accuracy In Mass Real Estate Appraisal: A Comparison Of Geographically Weighted Regression And The Spatial Lag Model, Paul E. Bidanset, John R. Lombard
School of Public Service Faculty Publications
Geographically weighted regression (GWR) has been shown to greatly increase the performance of ordinary least squares-based appraisal models, specifically regarding industry standard measurements of equity, namely the price-related differential and the coefficient of dispersion (COD; Borst and McCluskey, 2008; Lockwood and Rossini, 2011; McCluskey et al., 2013; Moore, 2009; Moore and Myers, 2010). Additional spatial regression models, such as spatial lag models (SLMs), have shown to improve multiple regression real estate models that suffer from spatial heterogeneity (Wilhelmsson, 2002). This research is performed using arms-length residential sales from 2010 to 2012 in Norfolk, Virginia, and compares the performance of GWR …
California – Land Of “Lawless Taxation” And The “Midnight Special”: Outlier Or Leader In A Growing Trend?,
2014
Bentley University
California – Land Of “Lawless Taxation” And The “Midnight Special”: Outlier Or Leader In A Growing Trend?, Mystica M. Alexander
The University of New Hampshire Law Review
[Excerpt] “Taxpayers in California recently found themselves the target of a retroactive grab for revenue by the Franchise Tax Board (FTB) in what has called an act of “lawless taxation” by the state of California. The source of the conflict was the Qualified Small Business Stock credit that had been in place in California since 1993. The tax credit, which was designed to encourage innovation and investment in California-based enterprises, allowed business owners who had at least eighty percent of their assets and employees in California to take a credit of fifty percent of the capital gain realized on a …
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014),
2014
University of Mississippi
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota,
2014
University of Maryland Francis King Carey School of Law
Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik
Journal of Business & Technology Law
No abstract provided.
Uniform Accountancy Act,
2014
University of Mississippi
Uniform Accountancy Act, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax,
2014
Duke Law School
Mitt Romney, The 47% Percent, And The Future Of The Mass Income Tax, Lawrence A. Zelenak
Faculty Scholarship
No abstract provided.
A Taxing Problem,
2013
Singapore Management University
A Taxing Problem, Singapore Management University
Perspectives@SMU
MNCs move assets and products across borders. How does one know if they are doing so to avoid paying taxes?
Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm,
2013
University of Mississippi
Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli
Accounting Historians Notebook
The meeting convened at 7:00 PM
Academy Holds 40th Anniversary Conference,
2013
University of Mississippi
Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians held its 40th anniversary Conference on October 17-19, 2013 in Sage Hall at the University of Wisconsin Campus in Oshkosh, Wisconsin.
Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Academy of Accounting Historians awards
President’S Message,
2013
University of Mississippi
President’S Message, Joann Noe Cross
Accounting Historians Notebook
I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.
Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa,
2013
University of Mississippi
Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail
Accounting Historians Notebook
Dale Flesher is the second contributor to the Voices of Experience Series.
New Publications Committee Created,
2013
University of Mississippi
New Publications Committee Created, Joann Noe Cross
Accounting Historians Notebook
The Executive Committee of your Academy has created a new committee to monitor and assist editors in addressing the thorny problems they encounter (outside of who to publish).
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership,
2013
University of Mississippi
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman
Accounting Historians Notebook
Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.
Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue],
2013
University of Mississippi
Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two,
2013
University of Mississippi
Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two
Accounting Historians Notebook
40th Anniversary Celebration Cake of the Academy: From left to right; Prof. Remzi Örten, Prof. Oktay Güvemli, Ender Şenol (Kocaeli ICCPA), Yahya Arıkan, (İstanbul ICCPA), Jim McKinney (USA), Massimo Sargiacomo (Italy), Barbara Merino (USA), Stephen Walker (England), Rashidat Oladepo (Nigeria) Group picture
The Swatch Runs Out: An End To 300 Years Of Swiss Banking Secrecy,
2013
University of Kentucky
The Swatch Runs Out: An End To 300 Years Of Swiss Banking Secrecy, Ethan Rutledge
Ex-Patt Magazine
No abstract provided.
The Crisis In State Highway Finances: Its Roots, Current Effects, And Some Possible Remedies,
2013
Old Dominion University
The Crisis In State Highway Finances: Its Roots, Current Effects, And Some Possible Remedies, Juita-Elena Yusuf, Lenahan O'Connell
School of Public Service Faculty Publications
This paper focuses on the American states and the sources of the expanding structural imbalance between their highway-related revenues on the one hand and expenditures for transportation infrastructure needs on the other. The paper describes the roots of the funding problem over recent decades, looks at some of the responses taken at the state and federal level, and discusses their inherent limitations as solutions to this funding crisis. The paper also presents several policy recommendations for increasing revenues. We demonstrate that a variable rate gas tax indexed to the construction cost index and improvements in automobile fuel efficiency and a …
