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Articles 3331 - 3360 of 17237

Full-Text Articles in Business

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch Sep 2008

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch

Faculty Publications

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.


Cpa Client Bulletin, August 2008, American Institute Of Certified Public Accountants (Aicpa) Aug 2008

Cpa Client Bulletin, August 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 2008, American Institute Of Certified Public Accountants (Aicpa) Jul 2008

Cpa Client Bulletin, July 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Effect Of The Form Of Tax Incentives On Individuals' Savings Decisions, Julia M. Camp, David S. Hulse, Cynthia Vines Jul 2008

The Effect Of The Form Of Tax Incentives On Individuals' Savings Decisions, Julia M. Camp, David S. Hulse, Cynthia Vines

School of Business Faculty Publications

Congress and the media have both expressed concerns about Americans’ low savings rates. We address these concerns by investigating the extent to which the form of an investment’s tax preference affects individuals’ willingness to choose a tax-preferred vehicle over a less restrictive, but non-tax-preferred, investment. Specifically, we tested the extent to which subjects chose a traditional savings plan versus an investment resembling either a traditional IRA, Roth IRA, or government matching program. We find that subjects are not as sensitive to the form of the tax preference as they are to restrictions on their ability to withdraw funds. This suggests …


Planner, Volume 23, Number 4, July-August 2008, American Institute Of Certified Public Accountants (Aicpa) Jul 2008

Planner, Volume 23, Number 4, July-August 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 2008, American Institute Of Certified Public Accountants (Aicpa) Jul 2008

Cpa Client Tax Letter, July/August/September 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, June 2008, American Institute Of Certified Public Accountants (Aicpa) Jun 2008

Cpa Client Bulletin, June 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Relief For Firefighters And Emts, Anthony P. Curatola, Anthony J. Cataldo Ii Jun 2008

Tax Relief For Firefighters And Emts, Anthony P. Curatola, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.


Cpa Client Bulletin, May 2008, American Institute Of Certified Public Accountants (Aicpa) May 2008

Cpa Client Bulletin, May 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 23, Number 3, May-June 2008, American Institute Of Certified Public Accountants (Aicpa) May 2008

Planner, Volume 23, Number 3, May-June 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers May 2008

Who Will Brave The Third Rail?, Anthony J. Cataldo Ii, Peter F. Oehlers

Accounting Faculty Publications

No abstract provided.


Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2008

Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


The Reform Of Corporate Taxation In The European Union, Nina Winkler Apr 2008

The Reform Of Corporate Taxation In The European Union, Nina Winkler

Cornell Law School Inter-University Graduate Student Conference Papers

The Commission of the European Communities is currently drafting a proposal for an EU Directive to implement the first comprehensive corporate tax strategy for the Internal Market. The adoption of a common consolidated corporate tax base for EU multinational enterprises is one of today’s most highly debated issues on Brussels’ political agenda. Since the reform would affect all international companies conducting business in the Internal Market, it should also be of great interest for non-EU corporate and tax law scholars and lawyers. The paper critically evaluates the key advantages and disadvantages of the concept of an EU consolidated tax base …


Minutes Academy Of Accounting Historians Officers And Trustees Meeting, April 12, 2008; Minutes Academy Of Accounting Historians Business Meeting, April 12, 2008, Stephanie D. Moussalli Apr 2008

Minutes Academy Of Accounting Historians Officers And Trustees Meeting, April 12, 2008; Minutes Academy Of Accounting Historians Business Meeting, April 12, 2008, Stephanie D. Moussalli

Accounting Historians Notebook

No abstract provided.


Academy Receives Large Endowment; Did You Notice The Notebook Was Late...?, Stephanie D. Moussalli, Joann Noe Cross Apr 2008

Academy Receives Large Endowment; Did You Notice The Notebook Was Late...?, Stephanie D. Moussalli, Joann Noe Cross

Accounting Historians Notebook

No abstract provided.


Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians Apr 2008

Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History, Railroads And Bibliographies: All On The Same Track, Andrew D. Sharp, Kristen L. Phillips Apr 2008

Accounting History, Railroads And Bibliographies: All On The Same Track, Andrew D. Sharp, Kristen L. Phillips

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, April 2008, American Institute Of Certified Public Accountants (Aicpa) Apr 2008

Cpa Client Bulletin, April 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Evidence Of The Lack Of Effectiveness Of Low-Income Savings Incentives, Julia Camp, Teresa Stephenson, Stacy R. Wade Apr 2008

Evidence Of The Lack Of Effectiveness Of Low-Income Savings Incentives, Julia Camp, Teresa Stephenson, Stacy R. Wade

School of Business Faculty Publications

In view of the government’s propensity to develop programs to encourage savings, we examine a group of individuals to whom these programs are targeted: low- to moderate-income taxpayers. We show that saving for retirement is not a priority in the lives of these taxpayers. The low priority given to saving is often due to immediate necessary costs such as housing, food, and transportation. However, our study shows that even nonessential items and activities such as cable and internet services or travel are often considered more important than saving. We also show that most of the participants were not even aware …


Accounting Historians Notebook, 2008, Vol. 31, No. 1 (April) [Whole Issue] Apr 2008

Accounting Historians Notebook, 2008, Vol. 31, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Tax Letter, April/May/June 2008, American Institute Of Certified Public Accountants (Aicpa) Apr 2008

Cpa Client Tax Letter, April/May/June 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians Apr 2008

Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History: The Sixth International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Victoria University Of Wellington. School Of Accounting And Commercial Law Apr 2008

Accounting History: The Sixth International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Victoria University Of Wellington. School Of Accounting And Commercial Law

Accounting Historians Notebook

No abstract provided.


Planner, Volume 23, Number 2, March-April 2008, American Institute Of Certified Public Accountants (Aicpa) Mar 2008

Planner, Volume 23, Number 2, March-April 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 2008, American Institute Of Certified Public Accountants (Aicpa) Mar 2008

Cpa Client Bulletin, March 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa) Mar 2008

Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Lt. Governor Encourages Lawyers To Take Advantage Of State Resources To Aid Ohio's Economic Development, Lee Fisher Mar 2008

The Lt. Governor Encourages Lawyers To Take Advantage Of State Resources To Aid Ohio's Economic Development, Lee Fisher

Law Faculty Articles and Essays

For the last several months, my colleagues and I at the Ohio Department of Development have been focused on the formation of a statewide economic development strategy that will establish our priorities and guide our future decisions. Ultimately this strategy will serve as an economic development plan for Ohio that will be led primarily by the Ohio Department of Development, along with the Governor's office and other state agencies and departments. With full implementation, our strategic plan will not only guide Ohio's long-term investments, but will also help guide our daily decisions.


Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio Feb 2008

Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio

Faculty Publications

The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.


Cpa Client Bulletin, February 2008, American Institute Of Certified Public Accountants (Aicpa) Feb 2008

Cpa Client Bulletin, February 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 32 No. 2, February 2008, American Institute Of Certified Public Accountants (Aicpa) Feb 2008

Practicing Cpa, Vol. 32 No. 2, February 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.