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Articles 2911 - 2940 of 16678

Full-Text Articles in Accounting

Planner, Volume 23, Number 5, September-October 2008, American Institute Of Certified Public Accountants (Aicpa) Sep 2008

Planner, Volume 23, Number 5, September-October 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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.


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.


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.


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.


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.


An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy Jan 2008

An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy

All Faculty Scholarship for the College of Business

Events leading to the breakup of Arthur Anderson and Co. included the failure of Enron and other evidence of financial reporting irregularities. Many of these irregularities involved restatement of financial statements due to error. During the last several years, numerous articles in the accounting literature and accounting press have chronicled such restatements and the often associated change in auditor. This paper analyzes restatements due to error and auditor changes made by Fortune 500 companies during 2001 and 2002 in order to assess whether restatements due to error lowered or raised income and whether companies with income-decreasing errors showed a greater …


In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2008

In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci Jan 2008

Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci

Accounting Historians Journal

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to map the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual …