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Full-Text Articles in Business

Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan Aug 2013

Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan

Research Collection School Of Accountancy

No abstract provided.


Challenges In Implementation Of Ict For The Budget Accountability And Development Of Budget Information Literacy, Rutiana Dwi Wahyunengseh, Sri Hastjarjo Aug 2013

Challenges In Implementation Of Ict For The Budget Accountability And Development Of Budget Information Literacy, Rutiana Dwi Wahyunengseh, Sri Hastjarjo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In the case of Karanganyar Regency, this study identify that al­though the public aspire to have an adequate understanding about the APBD, the access for obtaining the information is very limited. Data collection methods used in this research were: (1) documents study on the Local Government Development Plan (RKPD) and the Regional Budget (APBD); (2) semi open-ended questionnaires; (3) in-depth interviews; and (4) focus group discussions. The data then analyzed using descriptive analysis and interpretive analysis methods. This paper recognizes the potency of ICT in developing the forum for public access and deliberation related to the budget information; while also …


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander Levin, Ranking Member, House Committee On Ways & Means, Re: Request For Legislation Permitting Administrative Relief For Certain Late Lifetime Qualified Terminable Interest Property Elections And Certain Late Qualified Revocable Trust Elections., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander Levin, Ranking Member, House Committee On Ways & Means, Re: Request For Legislation Permitting Administrative Relief For Certain Late Lifetime Qualified Terminable Interest Property Elections And Certain Late Qualified Revocable Trust Elections., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Aicpa Comments On Option 2 Of Chairman Camp's Small Business Tax Reform Discussion Draft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Aicpa Comments On Option 2 Of Chairman Camp's Small Business Tax Reform Discussion Draft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance, Re: Next Steps On Tax Reform., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance, Re: Next Steps On Tax Reform., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means; And Aaron Schock, United States House Of Representatives, Re: H.R. 2253 And S. 1090, Higher Education And Skills Obtainment Act: Aicpa Recommendations For Further Simplification Of Higher Education Tax Incentives., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means; And Aaron Schock, United States House Of Representatives, Re: H.R. 2253 And S. 1090, Higher Education And Skills Obtainment Act: Aicpa Recommendations For Further Simplification Of Higher Education Tax Incentives., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel Werfel, Principal Deputy Commissioner, Internal Revenue Service, Re: Request For Irs To Reconsider The Retirement Of The Disclosure Authorization And Electronic Account Resolution Option On E-Services., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel Werfel, Principal Deputy Commissioner, Internal Revenue Service, Re: Request For Irs To Reconsider The Retirement Of The Disclosure Authorization And Electronic Account Resolution Option On E-Services., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chief, Aicpa Tax Executive Committee, To Andrew Kelso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Comments And Recommendations For Procedural Changes In Response To Ambiguities Raised In Complying With Final Regulations Under Sections 381(C)(4) And 381(C)(5)(Td 9534)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chief, Aicpa Tax Executive Committee, To Andrew Kelso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Comments And Recommendations For Procedural Changes In Response To Ambiguities Raised In Complying With Final Regulations Under Sections 381(C)(4) And 381(C)(5)(Td 9534)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price Jul 2013

Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price

Muskie School Capstones and Dissertations

Tax Increment Financing (TIF) is an economic development tool authorized for use in 49 states and the District of Columbia. TIFs are a very popular economic development tool that allow for a low-cost way to fund development projects. A TIF is designed to turn an undesirable or underdeveloped area into a developed, revenue generating area. The restrictions as to the exact types of property that quality for TIF vary from state to state, but they generally are used to target underdeveloped areas to encourage growth. Maine places several limitations on TIFs including acreage caps, a value cap, a municipal indebtedness …


The Effect Of State Corporate Income Tax Rate Cuts On Job Creation, Xiaobing Shuai, Christine Chmura Jul 2013

The Effect Of State Corporate Income Tax Rate Cuts On Job Creation, Xiaobing Shuai, Christine Chmura

School of Professional and Continuing Studies Faculty Publications

This paper compares the employment growth of states that enacted corporate income tax rate cuts in the past 23 years with those making no changes. Overall employment comparisons from 1990 to 2012 suggest that a reduction in the corporate income tax rate is associated with faster job creation. The states that cut corporate income tax rates started with slower employment growth than the states that made no changes. However, the growth gaps between the two groups of states disappeared in about five years after the tax cuts were made. Regression results confirm the observation that lower corporate tax rates have …


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, Senate Committee On Finance; Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Bill Nelson, United States, Senate, Re: Comments On The Identity Theft And Tax Fraud Prevention Act Of 2013 And Recommendations On Efforts To Combat Identity Theft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, Senate Committee On Finance; Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Bill Nelson, United States, Senate, Re: Comments On The Identity Theft And Tax Fraud Prevention Act Of 2013 And Recommendations On Efforts To Combat Identity Theft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Principal Deputy Commissioner, Internal Revenue Service; William J. Wilkins, Chief Counsel, Internal Revenue Service; Curtis G. Wilson, Associate Counsel For Passthroughs And Special Industries, Internal Revenue Service; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Principal Deputy Commissioner, Internal Revenue Service; William J. Wilkins, Chief Counsel, Internal Revenue Service; Curtis G. Wilson, Associate Counsel For Passthroughs And Special Industries, Internal Revenue Service; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime, Lok Sang Ho Jun 2013

Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime, Lok Sang Ho

Centre for Public Policy Studies : CPPS Working Paper Series

This paper proposes that tax reform should take the direction of focusing on economic rent as the tax base. Since personal incomes that are very high typically carries a large component of economic rent, even very high marginal tax rates may not have much adverse effect on effort provided that the tax bands are wide enough so that, say, 90% of the working population will enjoy very low marginal tax rates. From this perspective, the author proposes to abolish the profits tax altogether, but to treat dividends and capital gains (net of inflationary gains) the same as labor income.


Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa) Jun 2013

Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson May 2013

Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson

Political Science Theses and Capstones

With the recent economic downturn, jobs have been at the forefront of people’s concerns. Policy makers in every state have promised their constituents new jobs. Of particular importance are high paying jobs. Manufacturing jobs tend to be a well-paying and highly sought after form of employment. However, in recent decades, the percentage of manufacturing jobs has been declining in the United States. Also, manufacturing facilities have shown an increased likelihood of relocating to different states. I theorize that manufacturing facilities relocating and expanding in different states is primarily due to state tax policies. This phenomenon has increased within recent years …


Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson Apr 2013

Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson

Honors Projects in Economics

This capstone investigates the impact that tax policy has on the shadow economy in Greece. Greece has one of the largest shadow economies in the world and the largest in the European Union, with tax evasion being one of the main drivers. While previous research has provided measures of the shadow economy, none matches the shadow economy estimations with policies, laws, and agencies enacted by the government, specifically over the period in time of 1990-2012. This study contributes to the literature by connecting the policies implemented by the government with the size of the shadow economy in Greece, along with …


Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider Apr 2013

Tobin In Europe: A Case For The Financial Transaction Tax, Stephanie I. Schneider

Claremont-UC Undergraduate Research Conference on the European Union

No abstract provided.


The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady Apr 2013

The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady

School of Business Student Scholarship

As a part of ACC 406, Taxes and Business Decisions, I was able to conduct research regarding the expiration of a tax deduction for teachers’ expenses, and send my findings to the Committee on Ways and Means as well as an argument against its expiration.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways And Means; Re: Aicpa Report On Civil Tax Penalties: The Need For Reform And Aicpa Tax Penalties Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Apr 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways And Means; Re: Aicpa Report On Civil Tax Penalties: The Need For Reform And Aicpa Tax Penalties Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting History Journals Contents For 2012, James J. Mckinney Apr 2013

Accounting History Journals Contents For 2012, James J. Mckinney

Accounting Historians Notebook

The Accounting Historians Journal; Accounting History; Accounting History Review; Comptabilité(S) revue d’histoire de la comptabilité; Muhasebe ve Finans Tarihi Araştırmaları Dergisi; Revista Española de Historia de la Contabilidad


Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians Apr 2013

Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians

Accounting Historians Notebook

The Barbara D. Merino Award for Excellence in Accounting History Publication was established to annually award the author of the best book on an accounting historical topic published in a given year. The Alfred R. Roberts Memorial Research Award was named in honor of Dr. Alfred R. Roberts, second President and long serving Secretary of the Academy, and provides grants for research which seek to support the 35 goals identified by Professor Emeritus Richard Vangermeersch as to accounting history research, as identified in the April 2012 issue of the Accounting Historians Notebook.


Accounting History Conferences Selected Accounting History Presentations Apr 2013

Accounting History Conferences Selected Accounting History Presentations

Accounting Historians Notebook

Fifth Accounting History Meeting of the Accounting History Commission - Portuguese Registered Accountants (Ordem dos Técnicos Oficiais de Contas- OTOC); Rita Cordeiro, Lúcia Lima Rodrigues, Armando Marques, Leonor F. Ferreira, and Hernâni Carqueja (group picture);18th Conference on Accounting and Management History;


Accounting Historians Notebook, 2013, Vol. 36, No. 1 (April) [Whole Issue] Apr 2013

Accounting Historians Notebook, 2013, Vol. 36, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue


Phd Syllabus Of Seminar In Accounting History, Dale L. Flesher Apr 2013

Phd Syllabus Of Seminar In Accounting History, Dale L. Flesher

Accounting Historians Notebook

The University of Mississippi Patterson School of Accountancy ACCOUNTANCY 607 ACCOUNTING RESEARCH SEMINAR Fall, 2012 Dr.


Calls For Papers And Other Announcements Apr 2013

Calls For Papers And Other Announcements

Accounting Historians Notebook

Accounting Historians Notebook; INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING “ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE” in commemoration of Professor Yaroslav V. Sokolov 75th anniversary; CPE WORKSHOP: ACCOUNTING HISTORY BOOT CAMP;Accounting History; Bordeaux University and Kedge Business School International Symposium October 4, 2013 Bordeaux, France; Academy of Accounting Historians 2013 40th Anniversary Conference October 17-19, 2013 • Oshkosh, Wisconsin, USA; Accounting History Review: Histories of Accounting and the Hospital; Accounting History Review: Accounting and the First World War; Accounting History Review: Accounting and Charities in Historical Perspective;14th World Congress of Accounting Historians, Pescara, Italy;


Call For Nominations: The Academy Of Accounting Historians Apr 2013

Call For Nominations: The Academy Of Accounting Historians

Accounting Historians Notebook

Thomas J. Burns Biographical Research Award; Hourglass Award; Margit F. and Hanns-Martin Schoenfeld Scholarship; Life Membership Award; Vangermeersch Manuscript Award; Innovation in Accounting History Education Award; Barbara D. Merino Award for Excellence in Accounting History Publication; Alfred R. Roberts Memorial Research Award


Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force Apr 2013

Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Notice 2012-65--Information For Discharges Of Indebtedness., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Apr 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Notice 2012-65--Information For Discharges Of Indebtedness., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.