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 …
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Exective Committee, To Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related To The Conversion Of Partnerships To Disregarded Entities.,
2013
University of Mississippi
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Exective Committee, To Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related To The Conversion Of Partnerships To Disregarded Entities., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Optimal Income Tax For China,
2013
Peking University, China and University of Nebraska Omaha, USA
Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Reform And Democratic Reform In Hong Kong,
2013
Lingnan University
Tax Reform And Democratic Reform In Hong Kong, Richard Simmons
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Hong Kong Tax Regime: Where Do We Go From Here?,
2013
Tax Managing Partner, Deloitte, Hong Kong, China
Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Policy In Denmark (And Eu),
2013
Danish Ministry of Taxation
Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax On Capital Income,
2013
City University of Hong Kong
Tax On Capital Income, Yong Wang, Wai Hong Ho
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Reform: Postitive Directions For A Better World,
2013
Lingnan University
Tax Reform: Postitive Directions For A Better World, Lok Sang Ho
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Tom Udall, Chairman, And Mike Johanns, Ranking Member, Senate Appropriations Subcommittee On Financial Services And General Government; Ander Crenshaw, Chairman, And Jose Serrano, Ranking Member, House Appropriations Subcommittee On Financial Services And General Government, Re: Irs Fiscal Year 2014 Budget., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Effect Of Corporate Tax Avoidance On The Cost Of Equity,
2013
Singapore Management University
The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin
Research Collection School Of Accountancy
While prior studies have examined how investors perceive extreme forms of tax avoidance behavior such as tax sheltering and uncertain tax position (e.g., Hanlon and Slemrod 2009; Wilson 2009; Koester 2011; Hutchens and Rego 2012), there is little evidence on how investors perceive less extreme forms of tax avoidance. This study fills this void by examining the relation between firm’s cost of equity and corporate tax avoidance using three measures that capture less extreme forms of corporate tax avoidance: book-tax differences, permanent book-tax differences, and long-run cash effective tax rates. We find that less aggressive forms of corporate tax avoidance …
Work Out Optimum Tax Rates, Benefits For A New Business,
2013
Singapore Management University
Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan
Research Collection School Of Accountancy
No abstract provided.
Challenges In Implementation Of Ict For The Budget Accountability And Development Of Budget Information Literacy,
2013
Department of Public Administration, Department of Communication Science, Faculty of Social and Political Sciences, Universitas Sebelas Maret, Central Java; Indonesia
Challenges In Implementation Of Ict For The Budget Accountability And Development Of Budget Information Literacy, Rutiana Dwi Wahyunengseh, Sri Hastjarjo
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
In the case of Karanganyar Regency, this study identify that although the public aspire to have an adequate understanding about the APBD, the access for obtaining the information is very limited. Data collection methods used in this research were: (1) documents study on the Local Government Development Plan (RKPD) and the Regional Budget (APBD); (2) semi open-ended questionnaires; (3) in-depth interviews; and (4) focus group discussions. The data then analyzed using descriptive analysis and interpretive analysis methods. This paper recognizes the potency of ICT in developing the forum for public access and deliberation related to the budget information; while also …
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander Levin, Ranking Member, House Committee On Ways & Means, Re: Request For Legislation Permitting Administrative Relief For Certain Late Lifetime Qualified Terminable Interest Property Elections And Certain Late Qualified Revocable Trust Elections., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Aicpa Comments On Option 2 Of Chairman Camp's Small Business Tax Reform Discussion Draft.,
2013
University of Mississippi
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Aicpa Comments On Option 2 Of Chairman Camp's Small Business Tax Reform Discussion Draft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance, Re: Next Steps On Tax Reform.,
2013
University of Mississippi
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance, Re: Next Steps On Tax Reform., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means; And Aaron Schock, United States House Of Representatives, Re: H.R. 2253 And S. 1090, Higher Education And Skills Obtainment Act: Aicpa Recommendations For Further Simplification Of Higher Education Tax Incentives., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
