Taxation Commons^™

Cpa Client Bulletin, November 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Irs Commissioner Douglas H. Shulman To Address Aicpa National Tax Conference, Published October 14, 2010, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Políticas Públicas Para Enfrentar Los Desafíos Proporcionados Por Las Rentas Económicas: El Caso Del Impuesto Específico A La Minería, Andrew Linville

Independent Study Project (ISP) Collection

La economía chilena es fuertemente dependiente en la explotación y exportación de productos primarios y en sectores de recursos naturales, como los sectores minero, forestal, pesquero, y frutícola. El modelo de desarrollo emprendido por Chile en los últimos treinta años, uno de apertura unilateral y bilateral a flujos de bienes y capital, ha dado importancia especial a las políticas impositivas y reguladoras entorno a esos sectores. Sin embargo, la explotación de recursos naturales escasos proporciona un rango de desafíos únicos debido a la existencia de rentas económicas y los efectos de competencia, distribución y desarrollo regional que las acompañan. Mi …

James Anderson (1740-1798) And Son Account Books (1778-1805): A Variety Of Settlements, Robert Bloom

Accounting Historians Notebook

No abstract provided.

Deloitte Digital Collection, 1895-1983, Royce D. Kurtz, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.

Selected Accounting History Conference Presentations For 2010; History Presentations At The American Accounting Association 2010 Annual Meeting And Conference; Accounting History: The Sixth Accounting History International Conference; 22nd Accounting And Business History Research Unit Annual Conference Programme; Accounting In Economic Recovery And Reform, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2010, Vol. 33, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Cpa Client Tax Letter, October/November/December 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Memoriam: Dr. Alan G. Mayper, Gary John Previts

Accounting Historians Notebook

No abstract provided.

President's Strategic Initiative Report, Gregory B. Weymire

Accounting Historians Notebook

No abstract provided.

13th World Congress Of Accounting Historians St. James' Football Ground -- Newcastle Upon Tyne, 17-19 July 2012, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Cpa Client Bulletin, October 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Business Meeting In San Francisco -- August 1, 2010, Yvette Lazadowski

Accounting Historians Notebook

No abstract provided.

Accounting In Economic Recovery And Reform, September 30-October 2, 21010, Ohio State University. Accounting Hall Of Fame

Accounting Historians Notebook

No abstract provided.

Academy Of Accounting Historians Awards; Tom Tyson Awarded The 2010 Hourglass Award; Vangermeersch Manuscript Award For 2010 Presented To Michael Doron; Laurie Barfitt And Dan Jensen Jointly Awarded The 2010 Thomas J. Burns Biographical Research Award; Tom Tyson Awarded The 2010 Innovation In Accounting History Education Award; Life Membership In The Academy Honour For 2010 Granted To Tom Lee; Norman Macintosh Awarded 2009 The Accounting Historians Journal Best Paper Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Accounting History Review: Journal Refocus In 2011; 7th Conference On Accounting History, Leon, Spain, November 10-12, 2010; International Scientific Conference Sokolov Reading View From The Past Into The Future, 10-11 February 2011, St. Petersburg; Xvith Conference Of Accounting And Management History, Nantes (France), 23-25 March 2011; Academy Of Accounting Historians 2011 Research Conference; Accounting History Call For Research Proposals; 13th World Congress Of Accounting Historians; Accounting History: The Seventh Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Effects Of A Taxation Ethics Intervention On Hong Kong Undergraduates' Attitude Towards Tax Avoidance And Evasion, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

Increasing public concern over the ethical behaviour of accounting professionals, including those involved in providing tax services, has focused attention on the effectiveness of educational responses to the problem. Accordingly, this study investigates whether a tax ethics intervention imbedded in an undergraduate taxation course influences the attitudes towards tax avoidance and evasion of accounting major business students at a university in Hong Kong. The research also considers whether the intervention changes students' attitudes towards the importance of corporate ethics and social responsibility (CESR).

The study adopts a survey approach incorporating a pre-test/post-test data collection methodology. The surveys include case studies …

Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main

Scholarship and Professional Work - Business

Many economics texts introduce their analysis of negative externalities by examining a tax on the output of polluting firms, sometimes called a "simple Pigovian tax," often pointing out that taxing pollution directly is superior to taxing output and proceeding to discuss an emission tee as an alternative. They do not show how and why an emission fee is more efficient than an output tax. This note presents a numerical example allowing comparison of the welfare effects of the two approaches, as well as showing why simply reducing the pollution intensity of polluters' output would be inferior to an emission fee.

Cpa Client Bulletin, September 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, August 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.