Business Commons^™

Research Summary: Does Front-Loading Taxation Increase Savings? Evidence From Roth 401(K) Introductions, Parker Gardner

Marriott Student Review

Can taxing retirement savings upfront increase buying power in retirement? BYU Marriott School of Management Dean Brigitte Madrian and fellow researches examine the impact of Roth 401(k)s on retirement savings and find that the introduction of Roth 401(k)s does not impact the dollar amount invested into 401(k)s.

How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos

Dimitrios V. Siskos

It is said that nothing in this world is certain except for death and taxes. For those with clever accountants, however, the latter can be kept to a minimum. Particularly, companies seek to minimize their tax liability through "tax planning", adopting deductions, rebates, exemptions and other “legal” tools that the domestic tax system provides to them. However, while tax planning is considered to be quite logical in the terms of making profit, there is a grey area between this and "tax avoidance”. This paper suggests a legitimate tax plan for a multinational technology company that minimizes its tax obligations1, without …

Tourism Taxes In Italy: A Sustainable Perspective, Lucia Rotaris, Marta Carrozzo

Journal of Global Business Insights

In Italy, a tourism tax was introduced in 2011, since then it has been adopted in most of the Italian provincial capitals and tourist cities. This tax can mitigate the negative externalities caused by tourists; however, it should be carefully planned both in terms of the amount of money to be levied and in terms of the uses to be financed with the tax revenues, it could, otherwise, negatively impact the tourism sector, decreasing—rather than increasing— the social welfare. The aim of this paper is to assess the acceptability of such a tax and to examine how the tax should …

The Minimum Wage And Corporate Tax Planning, Xiaoxi Li, Chee Yeow Lim, Yanping Xu

Research Collection School Of Accountancy

This paper investigates the impact of the minimum wage (MW) on corporate tax planning. By exploiting heterogeneity in the MW level across cities and over time in China, we find that increases in the MW are associated with greater tax planning by firms. Our results are robust to the consideration of a sample of contiguous firms in two adjacent cities subject to different MWs, a change specification and a difference-in-differences research design that exploits the enactment of the Labor Contract Law in 2008 as an exogenous shock to the MW. In cross-sectional analyses, we find that the positive impact of …

The Danger Of Being Neighbors : Community Information And Corporate Tax Avoidance, Xiaowei Wang

Lingnan Theses and Dissertations (MPhil & PhD)

This paper examines the relationship between tax officers’ access to community information and the effectiveness of tax authorities in constraining tax avoidance in China. Numerous studies document that people can obtain valuable information in the community in which their daily activities take place (community information). Focusing on a valuable setting in China in which corporate taxes are collected by tax offices that are located very close to firms (with an average distance of 6.5 km), this study examines whether tax officers’ access to community information at a firm’s location can reduce the firm’s tax avoidance. I broadly define tax avoidance …

Tackling Undeclared Work In The European Union: Policy Report, Colin C. Williams

Colin C Williams

Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur

The Contemporary Tax Journal

No abstract provided.

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa

The Contemporary Tax Journal

No abstract provided.

Roger Cpa Review Questions, Roger Philipp Cpa, Cgma

The Contemporary Tax Journal

No abstract provided.

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li

The Contemporary Tax Journal

No abstract provided.

Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams

Colin C Williams

Shadows: Tackling Undeclared Work In The European Union, Ioana Horodnic, Colin C. Williams

Colin C Williams

Mike Seeborg On Illinois Gas Tax, July 9, 2019, Eric Stock

Interviews for WGLT

Professor of Economics Mike Seeborg discusses the July 2019 gas tax increase with Eric Stock from WGLT Radio.

Haskins & Sells Service Classification, John Raymond Wildman

Haskins and Sells Publications

Original typescript from Haskins & Sells;

Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman

Haskins and Sells Publications

No abstract provided.

Future Role And Competence Profile Of Labour Inspectorates, Colin C. Williams

Colin C Williams

Preventative Approaches To Tackle Undeclared Work, With A Focus Upon Tax Rebates And Notification Letters: Executive Summary, Colin C. Williams

Colin C Williams

No abstract provided.

When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer

Journal of Legislation

Beginning in the 1990s and continuing today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include under reporting of political activity in government filings, fly-by-night organizations that exist …

Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu

Research Collection School Of Economics

We investigate the extent to which uncertainties about tax policies affect business activities. We develop a statewide tax-uncertainty measure (TU measure) and show that it captures state corporate tax uncertainty. By comparing adjacent counties across state borders, we show that increasing tax uncertainty by one standard deviation (a 30% increase in the TU measure) leads to a 0.17% point per-year decrease in the growth rate of establishments over two years. The result holds after conducting a variety of robustness checks and is not likely to be driven by general state-policy uncertainties.

The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams

International Conference on Gambling & Risk Taking

In 1926 the Chancellor of the Exchequer, Winston Churchill, introduced a tax on betting into the UK, claiming he was looking not for trouble, but for revenue. He got a lot of the former but very little of the latter, and the tax was repealed in 1930. Cash betting in licensed betting offices was legalised in 1960, and the taxation of betting was re-introduced in 1966, based on turnover. In 2001, this turnover system of taxation was abolished and replaced with a tax on ‘gross profits’. The effective incidence of the tax was significantly lower than the tax it replaced, …

Development Finance Institutions As Tools For Foreign Aid Distribution: A Comparative Analysis Of The Overseas Private Investment Corporation, Findev Canada And Deutsche Investitions – Und Entwicklungsgesellschaft, Kamal Mann

Major Papers

An understanding of how foreign aid has changed requires a thorough examination of the efforts taken in aid to address the widening finance gap in development, alongside the often-contested issue of aid effectiveness. This is particularly the case when looking at how aid should be paid for. Yet the question of how to best program and deliver foreign aid remains unanswered.

Aid remains one of the largest aspects of international transfers of resources that occur in the world, as such it is important to study it. The rise of Development Finance Institutions, which are publicly owned, private lending institutions helps …

Preventative Approaches For Tackling Undeclared Work, Focusing Upon Tax Rebates And Notification Letters: Learning Resource Paper For The European Platform Tackling Undeclared Work Seminar, Colin C. Williams

Colin C Williams

Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams

Colin C Williams

Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter

Theses/Capstones/Creative Projects

The purpose of this study is to analyze the North 24^th Street corridor in Omaha, Nebraska, to highlight the benefits of investing in commercial real estate development, propose tools for financing new development or redevelopment projects, and to suggest methods of building a coherent development plan to avoid gentrification. Commercial development provides the following: quality business space, accessible jobs for an underemployed populace, additional tax revenue, and a reduction in community detriments such as crime, empty lots, and low property values. The North 24^th Street corridor has economic potential, as it is less than one mile from downtown …

Diagnostic Report On Undeclared Work In Kosovo, Colin C. Williams

Colin C Williams