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Full-Text Articles in Business

Washington Report: Aicpa Seeks Repeal Of Imminent Lifo Recapture Provision, Kenneth F. Thomas, William R. Stromsem Aug 2025

Washington Report: Aicpa Seeks Repeal Of Imminent Lifo Recapture Provision, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Should The Lessor’S Investment Tax Credit Be Passed Through To The Lessee?, Rolf Auster Aug 2025

Should The Lessor’S Investment Tax Credit Be Passed Through To The Lessee?, Rolf Auster

Tax Adviser

No abstract provided.


Tax Clinic, Henry J. Ferrero Jr. Aug 2025

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.


Tax Havens—An Endangered Species?, Charles T. Crawford Aug 2025

Tax Havens—An Endangered Species?, Charles T. Crawford

Tax Adviser

No abstract provided.


Estate Planning: Estate And Gift Taxation After The ’81 Act: Estate Planning Is Not Dead, Bernard Barnett, David S. Rhine Aug 2025

Estate Planning: Estate And Gift Taxation After The ’81 Act: Estate Planning Is Not Dead, Bernard Barnett, David S. Rhine

Tax Adviser

No abstract provided.


Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges Aug 2025

Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges

Tax Adviser

No abstract provided.


Where Intangibles Travel: Essays On The Tax-Motivated Geography Of Innovation And Capital, Xuerui Kou Aug 2025

Where Intangibles Travel: Essays On The Tax-Motivated Geography Of Innovation And Capital, Xuerui Kou

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

This dissertation explores how taxation and institutional environments shape the global strategies of United States multinational enterprises (MNEs), with a particular focus on intangible assets and the cross-border allocation of innovation. Positioned at the intersection of international trade, public economics, and innovation studies, the three chapters collectively examine firm responses to international tax incentives and regulatory asymmetries.

Chapter 1 introduces the motivation and theoretical foundations of the dissertation, reviews related literature, and outlines the core research questions and empirical strategies. It highlights the increasing policy and academic interest in the geographic mobility of intangible capital, particularly in the context of …


The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jul 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Thumbtax, Robert F. Manning Jul 2025

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division Jul 2025

Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Sale Of A Residence: A Closer Look, Patrick B. Dorr, John H. Wilguess Jul 2025

Sale Of A Residence: A Closer Look, Patrick B. Dorr, John H. Wilguess

Tax Adviser

No abstract provided.


Tax Clinic, Darwin Broenen Jul 2025

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.


Hershey Foods Corp.: Diabetic Shock For The Irs, Wesley Yang, Leroy L. Metz Jul 2025

Hershey Foods Corp.: Diabetic Shock For The Irs, Wesley Yang, Leroy L. Metz

Tax Adviser

No abstract provided.


Estate Planning: Charitable Gift Of A Personal Residence Or Farm With Retained Life Interest, David A. Burgren Jul 2025

Estate Planning: Charitable Gift Of A Personal Residence Or Farm With Retained Life Interest, David A. Burgren

Tax Adviser

No abstract provided.


Highlights Of The Economic Recovery Tax Act Of 1981, Gerald W. Padwe, David D. Green Jul 2025

Highlights Of The Economic Recovery Tax Act Of 1981, Gerald W. Padwe, David D. Green

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants Jul 2025

Subject Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants Jul 2025

Author Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jul 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Thumbtax, Robert F. Manning Jul 2025

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.


Irs Viewpoint: Tpi Individual Examination Classes, John L. Wedick Jr. Jul 2025

Irs Viewpoint: Tpi Individual Examination Classes, John L. Wedick Jr.

Tax Adviser

No abstract provided.


Taxation Of Executive Perquisites In Light Of Recent Developments, Lawrence C. Phillips Jul 2025

Taxation Of Executive Perquisites In Light Of Recent Developments, Lawrence C. Phillips

Tax Adviser

No abstract provided.


Tax Clinic, Albert B. Ellentuck Jul 2025

Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.


Martino Revisited: When Can A Dependent File A Joint Return?, Richard Boley, Edmund Outslay Jul 2025

Martino Revisited: When Can A Dependent File A Joint Return?, Richard Boley, Edmund Outslay

Tax Adviser

No abstract provided.


Estate Planning: Choosing The Optimal Flower Bond, Paul E. Dascher, Richard B. Byars Jul 2025

Estate Planning: Choosing The Optimal Flower Bond, Paul E. Dascher, Richard B. Byars

Tax Adviser

No abstract provided.


Mcdonald’S Of Zion: Application Of The Step-Transaction Doctrine To The Continuity Of Interest Test, Earl C. Brown, Richard K. Berkowitz, James M. Lynch Jul 2025

Mcdonald’S Of Zion: Application Of The Step-Transaction Doctrine To The Continuity Of Interest Test, Earl C. Brown, Richard K. Berkowitz, James M. Lynch

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 12, Number 9, September 1981 Jul 2025

The Tax Adviser, Volume 12, Number 9, September 1981

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended August 1981, American Institute Of Certified Public Accountants Jul 2025

Author Index, 12 Months Ended August 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jul 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.