Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Series

1983

Taxation

Institution
Keyword
Publication

Articles 1 - 25 of 25

Full-Text Articles in Business

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel Dec 1983

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

John M. McCormack Graduate School of Policy and Global Studies Publications

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …


Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto Oct 1983

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

John M. McCormack Graduate School of Policy and Global Studies Publications

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …


Capital Gains Taxation In An Economy With An ‘Austrian Sector’, Dan Kovenock, Michael Rothschild Jan 1983

Capital Gains Taxation In An Economy With An ‘Austrian Sector’, Dan Kovenock, Michael Rothschild

Economics Faculty Articles and Research

This paper examines the effects of a proportional capital gains in an economy with an Austrian sector (with wine and trees) and an ordinary sector. We analyze the effect of capital gains taxation (on both an accrual and a realization basis) on the efficiency with which resources are used within the Austrian sector. Since time is the only input which can be varied in the Austrian sector, this amounts to looking at the effect of capital gains taxation on the harvesting time or selling time of assets. Accrual taxation decreases the selling time of Austrian assets. Realization taxation decreases the …


Management Of High Technology, Jon Richards Jan 1983

Management Of High Technology, Jon Richards

Touche Ross Publications

No abstract provided.


Milton Stewart: Missionary For Small Business; Forecast: Software, Steve Blickstein, John Imlay Jan 1983

Milton Stewart: Missionary For Small Business; Forecast: Software, Steve Blickstein, John Imlay

Touche Ross Publications

No abstract provided.


Private-Sector Strategy For U.S Technolgy: How To Be Competitive, William C. Norris Jan 1983

Private-Sector Strategy For U.S Technolgy: How To Be Competitive, William C. Norris

Touche Ross Publications

No abstract provided.


Forecast: Computer Grahpics, Gary Demos Jan 1983

Forecast: Computer Grahpics, Gary Demos

Touche Ross Publications

No abstract provided.


Road To Research: An Interview With Dr. Lewis Thomas, Lewis Thomas Jan 1983

Road To Research: An Interview With Dr. Lewis Thomas, Lewis Thomas

Touche Ross Publications

No abstract provided.


Public-Sector Strategy: North Carolina Builds A High-Tech Center, Anonymous Jan 1983

Public-Sector Strategy: North Carolina Builds A High-Tech Center, Anonymous

Touche Ross Publications

No abstract provided.


Forecast: Medicine/Biotechnology; Forecast: Computer Power; Forecast: Computers, Frank Press, Leon M. Lederman, Jacob T. Schwartz, Burton J. Mccarty Jan 1983

Forecast: Medicine/Biotechnology; Forecast: Computer Power; Forecast: Computers, Frank Press, Leon M. Lederman, Jacob T. Schwartz, Burton J. Mccarty

Touche Ross Publications

No abstract provided.


Sources Of Capital: Pros, Cons, And Comparisons, David M. Fredericks Jan 1983

Sources Of Capital: Pros, Cons, And Comparisons, David M. Fredericks

Touche Ross Publications

No abstract provided.


Burton J. Smith: Architect Of The Supercomputer; Forecast: High Touch, M. Daniel Rosen, John Naisbitt Jan 1983

Burton J. Smith: Architect Of The Supercomputer; Forecast: High Touch, M. Daniel Rosen, John Naisbitt

Touche Ross Publications

No abstract provided.


Two Points Of View: Holding The Lead In High Tech, Dean Morton, Max Donner, William K. Krist Jan 1983

Two Points Of View: Holding The Lead In High Tech, Dean Morton, Max Donner, William K. Krist

Touche Ross Publications

No abstract provided.


Entrepreneurial Ego, Patrick Liles, Howard Stevenson, Barry Unger, John Keydel Jan 1983

Entrepreneurial Ego, Patrick Liles, Howard Stevenson, Barry Unger, John Keydel

Touche Ross Publications

No abstract provided.


Three Corpoate Tales: Ground Rules For Growth, Austin Mayer Jan 1983

Three Corpoate Tales: Ground Rules For Growth, Austin Mayer

Touche Ross Publications

No abstract provided.


Needs Of A High-Tech Start-Up: A Consultant's View; Forecast: Microcomputers, Rocco A. Laterzo, Adam Osborne Jan 1983

Needs Of A High-Tech Start-Up: A Consultant's View; Forecast: Microcomputers, Rocco A. Laterzo, Adam Osborne

Touche Ross Publications

No abstract provided.


Eight Regional Profiles, Tara Dantzig Jan 1983

Eight Regional Profiles, Tara Dantzig

Touche Ross Publications

No abstract provided.


Forecast: Computer Revolution; Forecast: Supercomputers, Steven Jobs, David Kuck Jan 1983

Forecast: Computer Revolution; Forecast: Supercomputers, Steven Jobs, David Kuck

Touche Ross Publications

No abstract provided.


Starting Up In High Tech? We Know What It's Like, Anonymous Jan 1983

Starting Up In High Tech? We Know What It's Like, Anonymous

Touche Ross Publications

No abstract provided.


Management Primer For High Tech: An Entrepreneur's View, Stanley R. Rich Jan 1983

Management Primer For High Tech: An Entrepreneur's View, Stanley R. Rich

Touche Ross Publications

No abstract provided.


Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Student Case Book, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff Jan 1983

Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Student Case Book, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff

Touche Ross Publications

No abstract provided.


Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Discussion Leader's Guide, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff Jan 1983

Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Discussion Leader's Guide, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff

Touche Ross Publications

No abstract provided.


Accounting And Auditing Developments, 1983, Touche Ross & Co. Jan 1983

Accounting And Auditing Developments, 1983, Touche Ross & Co.

Touche Ross Publications

Originally published by: Touche Ross & Co.;


Questions Shareholders Will Ask At 1983 Annual Meetings, Touche Ross & Co. Jan 1983

Questions Shareholders Will Ask At 1983 Annual Meetings, Touche Ross & Co.

Touche Ross Publications

Originally published by: Touche Ross & Co.;


Accounting For Nonrefundable Fees Of Originating Or Acquiring Loans And Acquisition Costs Of Loan And Insurance Activities; Issues Paper (1983 September 20), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs Jan 1983

Accounting For Nonrefundable Fees Of Originating Or Acquiring Loans And Acquisition Costs Of Loan And Insurance Activities; Issues Paper (1983 September 20), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs

Issues Papers

No abstract provided.