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2006

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Full-Text Articles in Business

Taxes And Competitiveness, Michael S. Knoll Dec 2006

Taxes And Competitiveness, Michael S. Knoll

All Faculty Scholarship

Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper then uses that theory to evaluate tax policy in two high profile and important areas. The paper begins by describing two models of competitiveness, called the conduit or new money model and the investor or old money model. The central …


Variations In Dropout Rates Across Virginia, Joshua K. Bowser Dec 2006

Variations In Dropout Rates Across Virginia, Joshua K. Bowser

Undergraduate Theses and Capstone Projects

Using Ordinary Least Squares (OLS) regression analysis, this study attempts to capture variation in dropout rates across Virginia counties and cities. With the respective dropout rates as the dependent variable, seven independent variables are used accordingly in order to provide as much explanatory power as possible. At the 10 percent significance level, four of seven variables are statistically significant with an adjusted R2 of .374. Important policy implications can be derived from the model and its statistically significant variables. The model finds that the percentage of blacks in the population, university access, the unemployment rate and single female-headed households to …


Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa) Dec 2006

Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa) Nov 2006

Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa) Nov 2006

Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García Oct 2006

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García

Bruno L. Costantini García

Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.


Offshore Strategies In Global Political Economy: Small Islands And The Case Of The Eu And Oecd Harmful Tax Competition Initiatives, Richard Woodward Oct 2006

Offshore Strategies In Global Political Economy: Small Islands And The Case Of The Eu And Oecd Harmful Tax Competition Initiatives, Richard Woodward

Articles

This article investigates how recent attempts by the European Union (EU) and the Organisation for Economic Co-operation and Development (OECD) to clamp down on harmful tax competition will affect small island economies with offshore financial centres (OFCs). It argues that although there are legitimate concerns about the initiatives, the likelihood that small island OFCs will disappear is remote. A confluence of factors have forced the EU and OECD to dilute their original proposals to the extent that while some marginal OFCs may be driven out of existence, more sophisticated OFCs will be unharmed and may even benefit from this supposed …


Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians Oct 2006

Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History: Call For Papers, Accounting And The Military;12. World Congress Of Accounting Historians (Wcah) 20-24 July 2008 - Istanbul, First Announcement - Call For Papers; Accounting History: Call For Paper, The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples; Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe; Accounting History: Call For Papers, Histories Of Accounting Research, Academy Of Accounting Historians Oct 2006

Accounting History: Call For Papers, Accounting And The Military;12. World Congress Of Accounting Historians (Wcah) 20-24 July 2008 - Istanbul, First Announcement - Call For Papers; Accounting History: Call For Paper, The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples; Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe; Accounting History: Call For Papers, Histories Of Accounting Research, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue] Oct 2006

Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Practicing Cpa, Vol. 30 No. 8, October 2006, American Institute Of Certified Public Accountants (Aicpa) Oct 2006

Practicing Cpa, Vol. 30 No. 8, October 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice Oct 2006

Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians Oct 2006

Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy Oct 2006

Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy

Accounting Historians Notebook

Today, just as in 1935, there appears to be a fundamental belief in American society that those who have worked and made contributions into a retirement system should have some assurance that they will not be left unprotected by our government once they have reached an age where they cannot work. The problem we are facing as a society is one of determining how to offer retirees income protection while not taxing our shrinking working population too heavily. There are many proposals being debated on how to fix the system, but before decisions are made on how to restructure our …


Accounting And Technological Change: The Changeover From Wood To Iron Shipbuilding In Sunderland, C. 1850- C. 1875, Tom Mclean Oct 2006

Accounting And Technological Change: The Changeover From Wood To Iron Shipbuilding In Sunderland, C. 1850- C. 1875, Tom Mclean

Accounting Historians Notebook

The current research analyses the roles of personality, business environment and accounting information in order to explain variations in the change to iron shipbuilding, focusing on two particular firms, Laing and Doxford, these firms being selected for research on the basis of the availability of archive material (Note 1). The remainder of this paper is organised into five sections: first, wood and iron shipbuilding are compared; second, an analysis is made of the development of the Laing and Doxford shipyards; third, there is a consideration of the role of accounting information for decision-making in shipbuilding; fourth, there is a discussion …


Planner, Volume 21, Number 5, September-October 2006, American Institute Of Certified Public Accountants (Aicpa) Sep 2006

Planner, Volume 21, Number 5, September-October 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 30 No. 7, September 2006, American Institute Of Certified Public Accountants (Aicpa) Sep 2006

Practicing Cpa, Vol. 30 No. 7, September 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Impact Of Tax Policy On Economic Growth, Income Distribution, And Allocation Of Taxes, Robert Lawson, James Gwartney Jul 2006

The Impact Of Tax Policy On Economic Growth, Income Distribution, And Allocation Of Taxes, Robert Lawson, James Gwartney

Business Law Research

Using a sample of seventy-seven countries, this paper focuses on marginal tax rates and the income thresholds at which they apply to examine how the tax changes of the 1980s and 1990s have influenced economic growth, the distribution of income, and the share of taxes paid by various income groups. Many countries substantially reduced their highest marginal rates during the 1985-1995 period. The findings indicate that countries that reduced their highest marginal rates grew more rapidly than those that maintained high marginal rates. At the same time, the income distribution in several of the tax cutting countries became more unequal …


Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García Jul 2006

Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos


Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa) Jul 2006

Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


What Future For The Corporate Tax In The New Century?, Richard S. Simmons Jun 2006

What Future For The Corporate Tax In The New Century?, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

It has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy has exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an examination of the problems besetting the tax today, a critical analysis of the conventional justifications for it, and a review of economic and political factors relevant to its continued existence, this article considers its future in the new century.

Five main criticisms of the tax are identified. First, allocating profit between tax jurisdictions is becoming increasingly …


Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson May 2006

Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson

Brigham Young University International Law & Management Review

No abstract provided.


Tax Court Reverses Course On Deductions For Mba Costs, Martin H. Zern May 2006

Tax Court Reverses Course On Deductions For Mba Costs, Martin H. Zern

Faculty Working Papers

Obtaining an MBA degree is an expensive and time-consuming process. The cost is ameliorated, however, if a tax deduction can be taken. Although many in the business community believe they are entitled to deduct the costs of obtaining an MBA, the fact of the matter is that a deduction is not a certainty. There have been numerous litigated cases concerning whether a deduction for the cost of an MBA should be allowed. The cases reveal, however, that it all depends on the particular facts and circumstances. This paper reviews the case law concerning the deductibility of the costs of obtaining …


Planner, Volume 21, Number 3, May-June 2006, American Institute Of Certified Public Accountants (Aicpa) May 2006

Planner, Volume 21, Number 3, May-June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 30 No. 4, May 2006, American Institute Of Certified Public Accountants (Aicpa) May 2006

Practicing Cpa, Vol. 30 No. 4, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, May 2006, American Institute Of Certified Public Accountants. Tax Section May 2006

Tax Section Newsletter, May 2006, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Anheuser-Busch And The Eu, Keith Tolbert Apr 2006

Anheuser-Busch And The Eu, Keith Tolbert

Undergraduate Theses and Capstone Projects

The following paper provides analysis of Anheuser-Busch, its current position within the European Union (EU), and its opportunities/threats that exist in the EU. Included is background information about Anheuser-Busch containing its products, financial condition, and major competitors within the EU. I have provided extensive analysis o f the areas of concern for Anheuser-Busch in the EU as well as recommendations for the company to consider. The major market for opportunity covered is Germany. Anheuser-Busch is not a current competitor in Germany, however, possible expansion opportunities into the country is addressed. Additionally, a realistic outlook of Anheuser-Busch’s future other EU countries …


Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren Apr 2006

Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren

Accounting Historians Notebook

Slocum and Sriram's [2001] study of teaching accounting history found a decline from 1985-1997 in the number of courses with historical content at the doctoral and undergraduate level. Is this development a singular event for accounting or an example of what is happening in other business disciplines? Our study presents the results of a longitudinal and cross-disciplinary survey of members of AACSB International to determine the current state of the teaching of history in business schools. We find a similar decline in other business disciplines and offer suggestions about the relevance of history and steps that might be taken to …


First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka Apr 2006

First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka

Accounting Historians Notebook

The creation of an attractive textbook of accounting history in Japan yields a rich harvest of information in one package. The book, Kindai Kaikei-seiritsu-shi ("Accounting History - the formation of modern accounting," 257 pp., Dobunkan Publishing Corp., Tokyo, 2005) is edited by Yosihiro Hira-bayashi the former president of the Accounting History Association (AHA) in Japan whose 240 members comprise roughly 15% of the Japanese Accounting Association. Hirabayashi composed both the "Prologue - The significance of accounting history" and the "Epilogue - How to study accounting history." It is hoped that readers will find their interest in accounting history stimulated by …