Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition,
2010
University of Mississippi
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Corporations, September 2010,
2010
University of Mississippi
Checklists And Illustrative Financial Statements : Corporations, September 2010, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Annual Report; My Aicpa Is...,
2010
University of Mississippi
Aicpa Annual Report; My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Transfer Pricing: Current Problems And Solutions,
2010
Claremont McKenna College
Transfer Pricing: Current Problems And Solutions, Ronald Wu
CMC Senior Theses
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …
Impact Of The Federal Estate Tax On The La Dodgers,
2010
Claremont McKenna College
Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose
CMC Senior Theses
This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?,
2010
University of Mississippi
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax,
2010
Indiana University Maurer School of Law
American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax, Ajay K. Mehrotra
Articles by Maurer Faculty
Histories of the modern American income tax have generally focused on the role that social and political forces have played in the development of a new tax system. This article seeks to move beyond the social and political determinants to examine the economic factors that facilitated the adoption of the modern, graduated income tax. Without marginalizing the importance of social and political factors, the central aim of this article is to make a modest contribution to the legal and political historiography of the U.S. income tax by highlighting how changing material economic conditions afforded social groups, political reformers, and lawmakers …
Are Family Firms More Tax Aggressive Than Non-Family Firms?,
2010
University of Texas at Austin
Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin
Research Collection School Of Accountancy
Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …
Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas,
2010
University of Mississippi
Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options,
2010
University of Kentucky
Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando
MPA/MPP/MPFM Capstone Projects
Currently Kentucky is facing a budget deficit of $108 million dollars for the fiscal year 2010. As some lawmakers search for revenue options, one possibility is to consider a sales tax on professional services.
Professional services are considered any kind of service that requires skill, knowledge, reputation, ethics, and creativity. For the purpose of this study, medical services are not included in this category. Many of the services are infrequent, such as the services of an attorney or an accountant. A professional services tax could be used for both businesses and individuals, or could make businesses tax exempt. As of …
The Corporate Income Tax And The Competitiveness Of U.S. Industries,
2010
University of Pennsylvania Carey Law School
The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll
All Faculty Scholarship
Hit hard by the financial crisis and recession, U.S. auto producers are seeking a massive bailout from the U.S. Congress. Many reasons are given for the U.S. auto industry’s lack of competitiveness including the U.S. corporate income tax. Although it is regularly asserted that there is a direct connection between the corporate income tax and competitiveness, what that connection is has not been carefully spelled out. In this essay, I describe how the corporate income tax directly harms the competitiveness of U.S. industries. I show that the mechanism differs depending upon whether the U.S. industry is defined as the global …
Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits,
2010
University of Mississippi
Becoming A Trusted Business Advisor : How To Add Value, Improve Client Loyalty, And Increase Profits, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid,
2010
University of Mississippi
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Building Your Bullet-Proof Plan For Paperless Practices,
2010
University of Mississippi
Building Your Bullet-Proof Plan For Paperless Practices, Joseph P. Manzelli, American Institute Of Certified Public Accountants .Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control,
2010
University of Mississippi
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities,
2010
University of Mississippi
Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Inside Track To Careers In Accounting,
2010
University of Mississippi
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide,
2010
University of Mississippi
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Not-For-Profit Organizations,
2010
University of Mississippi
Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2010,
2010
University of Mississippi
Aicpa Technical Practice Aids As Of June 1, 2010, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
