Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel Werfel, Principal Deputy Commissioner, Internal Revenue Service, Re: Request For Irs To Reconsider The Retirement Of The Disclosure Authorization And Electronic Account Resolution Option On E-Services.,
2013
University of Mississippi
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel Werfel, Principal Deputy Commissioner, Internal Revenue Service, Re: Request For Irs To Reconsider The Retirement Of The Disclosure Authorization And Electronic Account Resolution Option On E-Services., 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, Chief, Aicpa Tax Executive Committee, To Andrew Kelso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Comments And Recommendations For Procedural Changes In Response To Ambiguities Raised In Complying With Final Regulations Under Sections 381(C)(4) And 381(C)(5)(Td 9534)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tax Increment Financing Trends In Southern Maine 2001-2011,
2013
University of Southern Maine, Muskie School of Public Service
Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price
Muskie School Capstones and Dissertations
Tax Increment Financing (TIF) is an economic development tool authorized for use in 49 states and the District of Columbia. TIFs are a very popular economic development tool that allow for a low-cost way to fund development projects. A TIF is designed to turn an undesirable or underdeveloped area into a developed, revenue generating area. The restrictions as to the exact types of property that quality for TIF vary from state to state, but they generally are used to target underdeveloped areas to encourage growth. Maine places several limitations on TIFs including acreage caps, a value cap, a municipal indebtedness …
The Effect Of State Corporate Income Tax Rate Cuts On Job Creation,
2013
University of Richmond
The Effect Of State Corporate Income Tax Rate Cuts On Job Creation, Xiaobing Shuai, Christine Chmura
School of Professional and Continuing Studies Faculty Publications
This paper compares the employment growth of states that enacted corporate income tax rate cuts in the past 23 years with those making no changes. Overall employment comparisons from 1990 to 2012 suggest that a reduction in the corporate income tax rate is associated with faster job creation. The states that cut corporate income tax rates started with slower employment growth than the states that made no changes. However, the growth gaps between the two groups of states disappeared in about five years after the tax cuts were made. Regression results confirm the observation that lower corporate tax rates have …
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, Senate Committee On Finance; Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Bill Nelson, United States, Senate, Re: Comments On The Identity Theft And Tax Fraud Prevention Act Of 2013 And Recommendations On Efforts To Combat Identity Theft., 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 Daniel I. Werfel, Principal Deputy Commissioner, Internal Revenue Service; William J. Wilkins, Chief Counsel, Internal Revenue Service; Curtis G. Wilson, Associate Counsel For Passthroughs And Special Industries, Internal Revenue Service; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury., 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 Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., 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 Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5.,
2013
University of Mississippi
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime,
2013
Lingnan University, Hong Kong
Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime, Lok Sang Ho
Centre for Public Policy Studies : CPPS Working Paper Series
This paper proposes that tax reform should take the direction of focusing on economic rent as the tax base. Since personal incomes that are very high typically carries a large component of economic rent, even very high marginal tax rates may not have much adverse effect on effort provided that the tax bands are wide enough so that, say, 90% of the working population will enjoy very low marginal tax rates. From this perspective, the author proposes to abolish the profits tax altogether, but to treat dividends and capital gains (net of inflationary gains) the same as labor income.
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education,
2013
University of Mississippi
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders,
2013
Bemidji State University
Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson
Political Science Theses and Capstones
With the recent economic downturn, jobs have been at the forefront of people’s concerns. Policy makers in every state have promised their constituents new jobs. Of particular importance are high paying jobs. Manufacturing jobs tend to be a well-paying and highly sought after form of employment. However, in recent decades, the percentage of manufacturing jobs has been declining in the United States. Also, manufacturing facilities have shown an increased likelihood of relocating to different states. I theorize that manufacturing facilities relocating and expanding in different states is primarily due to state tax policies. This phenomenon has increased within recent years …
Has Government Tax Policy In Greece Led To A Large Shadow Economy?,
2013
Bryant University
Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson
Honors Projects in Economics
This capstone investigates the impact that tax policy has on the shadow economy in Greece. Greece has one of the largest shadow economies in the world and the largest in the European Union, with tax evasion being one of the main drivers. While previous research has provided measures of the shadow economy, none matches the shadow economy estimations with policies, laws, and agencies enacted by the government, specifically over the period in time of 1990-2012. This study contributes to the literature by connecting the policies implemented by the government with the size of the shadow economy in Greece, along with …
Tobin In Europe: A Case For The Financial Transaction Tax,
2013
University of Pittsburgh
Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider
Claremont-UC Undergraduate Research Conference on the European Union
No abstract provided.
The Expiration Of Tax Deductions For Teacher Expenses,
2013
Providence College
The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady
School of Business Student Scholarship
As a part of ACC 406, Taxes and Business Decisions, I was able to conduct research regarding the expiration of a tax deduction for teachers’ expenses, and send my findings to the Committee on Ways and Means as well as an argument against its expiration.
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; And Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways And Means; Re: Aicpa Report On Civil Tax Penalties: The Need For Reform And Aicpa Tax Penalties Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting History Journals Contents For 2012,
2013
University of Mississippi
Accounting History Journals Contents For 2012, James J. Mckinney
Accounting Historians Notebook
The Accounting Historians Journal; Accounting History; Accounting History Review; Comptabilité(S) revue d’histoire de la comptabilité; Muhasebe ve Finans Tarihi Araştırmaları Dergisi; Revista Española de Historia de la Contabilidad
Two New Aah Awards; Academy Website Moves To New Web Platform,
2013
University of Mississippi
Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians
Accounting Historians Notebook
The Barbara D. Merino Award for Excellence in Accounting History Publication was established to annually award the author of the best book on an accounting historical topic published in a given year. The Alfred R. Roberts Memorial Research Award was named in honor of Dr. Alfred R. Roberts, second President and long serving Secretary of the Academy, and provides grants for research which seek to support the 35 goals identified by Professor Emeritus Richard Vangermeersch as to accounting history research, as identified in the April 2012 issue of the Accounting Historians Notebook.
Accounting History Conferences Selected Accounting History Presentations,
2013
University of Mississippi
Accounting History Conferences Selected Accounting History Presentations
Accounting Historians Notebook
Fifth Accounting History Meeting of the Accounting History Commission - Portuguese Registered Accountants (Ordem dos Técnicos Oficiais de Contas- OTOC); Rita Cordeiro, Lúcia Lima Rodrigues, Armando Marques, Leonor F. Ferreira, and Hernâni Carqueja (group picture);18th Conference on Accounting and Management History;
Accounting Historians Notebook, 2013, Vol. 36, No. 1 (April) [Whole Issue],
2013
University of Mississippi
Accounting Historians Notebook, 2013, Vol. 36, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
April issue
Phd Syllabus Of Seminar In Accounting History,
2013
University of Mississippi
Phd Syllabus Of Seminar In Accounting History, Dale L. Flesher
Accounting Historians Notebook
The University of Mississippi Patterson School of Accountancy ACCOUNTANCY 607 ACCOUNTING RESEARCH SEMINAR Fall, 2012 Dr.
