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Taxation

1983

Institution
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Full-Text Articles in Business

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel Dec 1983

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

John M. McCormack Graduate School of Policy and Global Studies Publications

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …


Practicing Cpa, Vol. 7 No. 12, December 1983, American Institute Of Certified Public Accountants (Aicpa) Dec 1983

Practicing Cpa, Vol. 7 No. 12, December 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1983, American Institute Of Certified Public Accountants (Aicpa) Dec 1983

Cpa Client Bulletin, December 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1983, American Institute Of Certified Public Accountants (Aicpa) Nov 1983

Cpa Client Bulletin, November 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 7 No. 11, November 1983, American Institute Of Certified Public Accountants (Aicpa) Nov 1983

Practicing Cpa, Vol. 7 No. 11, November 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto Oct 1983

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

John M. McCormack Graduate School of Policy and Global Studies Publications

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …


Accounting Historians Notebook, 1983, Vol. 6, No. 2 (Fall) [Whole Issue] Oct 1983

Accounting Historians Notebook, 1983, Vol. 6, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Message From The President [1983, Vol. 6, No. 2], H. Thomas Johnson Oct 1983

Message From The President [1983, Vol. 6, No. 2], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.


Basil Yamey Selected As Life Member, Academy Of Accounting Historians Oct 1983

Basil Yamey Selected As Life Member, Academy Of Accounting Historians

Accounting Historians Notebook

At their recent meeting in New Orleans, the Trustees of the Academy of Accounting Historians elected Basil S. Yamey to life membership in the Academy. Yamey has been a professor at the London School of Economics since 1960. According to the bylaws of the Academy, life membership status can be accorded to scholars of distinction in accounting history. Professor Yamey is the fifth individual who has been so honored by the Academy.


Hourglass Award Won By Richard Brief, Academy Of Accounting Historians Oct 1983

Hourglass Award Won By Richard Brief, Academy Of Accounting Historians

Accounting Historians Notebook

Richard P. Brief, a professor at New York University, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting thought. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history.


History In Print [1983, Vol. 6, No. 2], Academy Of Accounting Historians Oct 1983

History In Print [1983, Vol. 6, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Leading Contributors To Accountancy, Linda M. Leinicke, Dale L. Flesher Oct 1983

Leading Contributors To Accountancy, Linda M. Leinicke, Dale L. Flesher

Accounting Historians Notebook

Doctoral candidates at many schools are expected to be familiar with the individuals who have made a significant contribution to the field of accounting. This awareness and appreciation of individuals who have contributed to accounting is considered to be basic knowledge which any candidate for a Ph.D. in Accountancy should possess. However, when considering individuals who have helped to advance the profession of accountancy many names come to mind, names such as Luca Pacioli, Robert Sprousc, Maurice Moonitz, William Paton, A. C. Littleton, Edgar Edwards, Philip Bell, Robert Anthony, George May, Carman Blough, John Burton, Francis Wheat, and Robert Trueblood, …


Practicing Cpa, Vol. 7 No. 10, October 1983, American Institute Of Certified Public Accountants (Aicpa) Oct 1983

Practicing Cpa, Vol. 7 No. 10, October 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Medical Expense Deductions: More Difficult To Obtain In 1983, John C. Gardner, John Croley Oct 1983

Medical Expense Deductions: More Difficult To Obtain In 1983, John C. Gardner, John Croley

Woman C.P.A.

No abstract provided.


Tax: Real Property Investment Decisions Acrs Vs Straight-Line Depreciation, Joyce M. Lunney Oct 1983

Tax: Real Property Investment Decisions Acrs Vs Straight-Line Depreciation, Joyce M. Lunney

Woman C.P.A.

No abstract provided.


Cpa Client Bulletin, October 1983, American Institute Of Certified Public Accountants (Aicpa) Oct 1983

Cpa Client Bulletin, October 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Big Contest Number Three, Academy Of Accounting Historians Oct 1983

Big Contest Number Three, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes Of 1983 Annual Meeting; Minutes Of 1983 Trustees' Meeting, Alfred Robert Roberts Oct 1983

Minutes Of 1983 Annual Meeting; Minutes Of 1983 Trustees' Meeting, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Comments On Leinicke-Flesher Survey, James W. Jones Oct 1983

Comments On Leinicke-Flesher Survey, James W. Jones

Accounting Historians Notebook

It seems to me that "contributions to accounting" have been influenced markedly by eras and events, not as much as persons who have perhaps risen to the occasions. Some of these have caused differences of opinion as to treatment of capital, assets, costs, etc. Therefore, I have written a few lines on several topics slected at random from personal experience and education.


T. Coleman Andrews Dies; Who Is Going To Pisa, Academy Of Accounting Historians Oct 1983

T. Coleman Andrews Dies; Who Is Going To Pisa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


How To Use Content Analysis In Historical Research, Marilyn Neimark Oct 1983

How To Use Content Analysis In Historical Research, Marilyn Neimark

Accounting Historians Notebook

This paper illustrates the use of a content analysis in historical research. The purpose of a content analysis study is to illustrate the ways in which an individual organization participates in the processes of social change.


Cpa Client Bulletin, September 1983, American Institute Of Certified Public Accountants (Aicpa) Sep 1983

Cpa Client Bulletin, September 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 7 No. 9, September 1983, American Institute Of Certified Public Accountants (Aicpa) Sep 1983

Practicing Cpa, Vol. 7 No. 9, September 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, August 1983, American Institute Of Certified Public Accountants (Aicpa) Aug 1983

Cpa Client Bulletin, August 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 7 No. 8, August 1983, American Institute Of Certified Public Accountants (Aicpa) Aug 1983

Practicing Cpa, Vol. 7 No. 8, August 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 7 No. 7, July 1983, American Institute Of Certified Public Accountants (Aicpa) Jul 1983

Practicing Cpa, Vol. 7 No. 7, July 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Current Tax Laws And R & D: Opportunity And Incentive, Mary Lynn Siegler Jul 1983

Current Tax Laws And R & D: Opportunity And Incentive, Mary Lynn Siegler

Woman C.P.A.

No abstract provided.


Home Office Deduction For College Professors, Tonya K. Flesher, Joseph L. Morris Jul 1983

Home Office Deduction For College Professors, Tonya K. Flesher, Joseph L. Morris

Woman C.P.A.

No abstract provided.


Cpa Client Bulletin, July 1983, American Institute Of Certified Public Accountants (Aicpa) Jul 1983

Cpa Client Bulletin, July 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, June 1983, American Institute Of Certified Public Accountants (Aicpa) Jun 1983

Cpa Client Bulletin, June 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.