Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (249)
- Finance and Financial Management (16)
- Business Administration, Management, and Operations (13)
- Corporate Finance (12)
- Education (9)
-
- Insurance (8)
- Management Sciences and Quantitative Methods (8)
- Social and Behavioral Sciences (8)
- Computer Sciences (6)
- Physical Sciences and Mathematics (6)
- Databases and Information Systems (5)
- Educational Administration and Supervision (5)
- Economics (4)
- Higher Education Administration (4)
- Entrepreneurial and Small Business Operations (3)
- Higher Education (3)
- Arts and Humanities (2)
- Communication (2)
- History (2)
- Journalism Studies (2)
- Law (2)
- Mass Communication (2)
- Other Political Science (2)
- Political Science (2)
- Portfolio and Security Analysis (2)
- Public Relations and Advertising (2)
- Strategic Management Policy (2)
- United States History (2)
- Institution
-
- University of Mississippi (345)
- University of Malaya (12)
- University of Nebraska - Lincoln (8)
- California Polytechnic State University, San Luis Obispo (6)
- Western Kentucky University (6)
-
- Kennesaw State University (2)
- Louisiana Tech University (2)
- Morehead State University (2)
- University of Nebraska at Kearney (2)
- University of Richmond (2)
- Butler University (1)
- Central Bank of Nigeria (1)
- Columbus State University (1)
- Marquette University (1)
- Old Dominion University (1)
- Singapore Management University (1)
- Keyword
-
- Accounting firms -- Management (29)
- Etc (25)
- Manuals (22)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Auditing -- Standards -- United States (12)
-
- Finance (11)
- American Institute of Certified Public Accountants (10)
- Auditing (9)
- Accounting -- Vocational guidance (7)
- Independence Standards Board (7)
- Accounting -- Data Processing (6)
- Accounting -- Study and teaching (6)
- Financial planners -- United States -- Periodicals; Finance (6)
- Managerial Accounting (6)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (6)
- Public -- United States -- Accounting (6)
- Accounting (5)
- Accounting -- Examinations (5)
- Accounting -- Periodicals; Consultants -- Periodicals; Accountants -- Periodicals (5)
- Electronic commerce -- Canada -- Auditing; Electronic commerce -- United States -- Auditing (5)
- Etc.; Disclosure in accounting -- Handbooks (5)
- Internal -- United States (5)
- Questions (5)
- 2001 (4)
- Accountants -- Professional ethics; Independence Standards Board (4)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (4)
- American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board (4)
- Assets (Accounting); Accounting; Employee fringe benefits -- United States -- Auditing; Exposure draft (American Institute of Certified Public Accountants) (4)
- Etc; Disclosure in accounting -- Handbooks (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- Publication
-
- Newsletters (103)
- Industry Guides (AAGs), Risk Alerts, and Checklists (58)
- Association Sections, Divisions, Boards, Teams (48)
- Guides, Handbooks and Manuals (35)
- Accounting Historians Journal (27)
-
- Exposure Drafts, Comment Letters, and Statements of Position (23)
- Accounting Historians Notebook (18)
- AICPA Professional Standards (14)
- Student Works (2000-2009) (12)
- Journal of Actuarial Practice (1993–2006) (8)
- Accounting (6)
- AICPA Annual Reports (4)
- Examinations and Study (4)
- Accounting Faculty Publications (3)
- Accounting Hall of Fame Brochures (3)
- Statements on Auditing Standards (3)
- AICPA Committees (2)
- Doctoral Dissertations (2)
- Faculty Articles (2)
- Manuscript Collection Finding Aids (2)
- Mountain Plains Journal of Business and Technology (2)
- Student Government Association (2)
- WKU Administration Documents (2)
- Accounting Faculty Research and Publications (1)
- Accounting Trends and Techniques (1)
- American Institute of Accountants (1)
- Bullion (1)
- Individual and Corporate Publications (1)
- Morehead State University Financial Summaries Archive (1)
- Morehead State University Operating Budgets Archive (1)
- Publication Type
Articles 391 - 393 of 393
Full-Text Articles in Accounting
Announcement, July 17, 2001: Independence Standards Board To Close, Independence Standards Board
Announcement, July 17, 2001: Independence Standards Board To Close, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Public File Document Folders; Independence Standards Board Url, Independence Standards Board
Public File Document Folders; Independence Standards Board Url, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Payroll Tax Incidence: An Empirical Investigation Of Shifting The Payroll Tax Burden, Ted D. Englebrecht, Laurie J. Henry, Govind S. Iyer
Payroll Tax Incidence: An Empirical Investigation Of Shifting The Payroll Tax Burden, Ted D. Englebrecht, Laurie J. Henry, Govind S. Iyer
Accounting Faculty Publications
The payroll tax earmarked for the financing of social security benefits has been the leading growth tax on small businesses over the past few decades. Small businesses pay more in payroll tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms.
While there has been considerable conjecture about the shifting of the payroll tax burden, …