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Eleventh World Congress Of Accounting Historians, Nantes (France), 19-22 July 2006: First Announcement, Call For Papers, Academy Of Accounting Historians Apr 2005

Eleventh World Congress Of Accounting Historians, Nantes (France), 19-22 July 2006: First Announcement, Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, April 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Cpa Client Bulletin, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Academy Elects New Chair Of Trustees, Academy Of Accounting Historians Apr 2005

Academy Elects New Chair Of Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

Dr. Esteban Hernandez-Esteve of Madrid, Spain, has twice been the recipient of the Academy's Hourglass Award. He was host of the 2000 World Congress in Madrid, and is now editor of Revista Espanola de Historia de la Contabilidad (The Spanish Journal of Accounting History) http:// www.decomputis.org/. He is an active scholar of high reputation and a member of the Academy who was elected to begin a term as Trustee on January 1, 2005. The appointment will be for a three-year term, which is the limit that any one person can serve. Esteban earned his Ph.D. at the University of Cologne, …


Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians Apr 2005

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

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians Apr 2005

Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians Apr 2005

Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians Apr 2005

Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


John Menzies Baillie, Chartered Accountant: Nine Hundred Years Of Landownership In France, England, Scotland, And America, Tom Lee Apr 2005

John Menzies Baillie, Chartered Accountant: Nine Hundred Years Of Landownership In France, England, Scotland, And America, Tom Lee

Accounting Historians Notebook

John Menzies Baillie (hereafter, JMB) was born in 1826 near Culter Allers in the Scottish county of Lanarkshire. He also died there in 1886. In the intervening 60 years, he had an unexceptional career as a public accountant in Edinburgh before retiring to Culter Allers. His place in history rests exclusively on his membership in the group of 61 Edinburgh accountants who formed the first modern institution of public accountancy in 1853 - the Institute of Accountants in Edinburgh, renamed the Society of Accountants in Edinburgh (hereafter, SAE) in 1854. JMB was a relatively young and inexperienced practitioner when he …


Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians Apr 2005

Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians Apr 2005

17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue] Apr 2005

Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Land Value Taxation: Persuasive Theory But Practically Difficult, Tom Dunne Apr 2005

Land Value Taxation: Persuasive Theory But Practically Difficult, Tom Dunne

Articles

While the theoretical case for Land Value Taxation is regarded as being very persuasive, most people looking closely at the idea form the view that the practical difficulties of introducing it into an established modern economy are compelling. Nevertheless, in Europe and America the ideas put forward by George continue to influence many people discussing issues around land use planning, urban development and methods of funding infrastructure and local government.


Comment Submitted To: President’S Advisory Panel On Federal Tax Reform, Request For Comments #1 (Posed February 16, 2005), March 18, 2005, American Institute Of Certified Public Accountants. Tax Division Mar 2005

Comment Submitted To: President’S Advisory Panel On Federal Tax Reform, Request For Comments #1 (Posed February 16, 2005), March 18, 2005, American Institute Of Certified Public Accountants. Tax Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Calls For Delay In Irs Mandated Electronic Tax Filing Procedures For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants (Aicpa) Mar 2005

Aicpa Calls For Delay In Irs Mandated Electronic Tax Filing Procedures For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa) Mar 2005

Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 2005, American Institute Of Certified Public Accountants (Aicpa) Mar 2005

Cpa Client Bulletin, March 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform Mar 2005

Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform

Guides, Handbooks and Manuals

No abstract provided.


Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee Feb 2005

Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee

Guides, Handbooks and Manuals

No abstract provided.


Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii Feb 2005

Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii

Guides, Handbooks and Manuals

No abstract provided.


Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2005

Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller Feb 2005

Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller

Association Sections, Divisions, Boards, Teams

No abstract provided.


Cpa Client Bulletin, February 2005, American Institute Of Certified Public Accountants (Aicpa) Feb 2005

Cpa Client Bulletin, February 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa) Feb 2005

Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa) Feb 2005

Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2005

Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2005

In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants Jan 2005

Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants Jan 2005

Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez Jan 2005

Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez

Accounting Historians Journal

In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Johnson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques …