Taxation Commons^™

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Understanding Film Tax Credits In Nevada And Nationally, Michael J. Brown, David F. Damore, William E. Brown Jr.

Policy Briefs and Reports

This policy primer provides an overview of Nevada’s transferable tax credit program for film and other productions and reviews articles, reports, audits, and studies of film tax credits as a tool for economic development in the United States. This review considers a significant body of work analyzing the use of film tax credits in support of economic development. Studies and state audits often show that because film tax credits do not create the number and quality of full-time jobs necessary to merit their costs and do little to stimulate other related industries, they are a poor financial choice for state …

Equality Offshore, Martin W. Sybblis

Faculty Articles

Global governance architecture, crafted by wealthy nations, has perpetuated the subordination of developing jurisdictions. The Article offers a novel and surprising analysis of governance tools used by wealthy countries and inter-governmental organizations to constrain offshore financial centers (OFCs) by focusing on the tools’ disparate impacts on tax havens whose populations comprise predominantly Black and Brown people. With tax haven issues garnering increasing attention, this Article provides a pathbreaking conceptual framework for examining the international tax, crime, and business discourse on OFCs. It also illuminates how the actions of powerful international actors, such as the Organization for Economic Cooperation and Development …

A Rawlsian Critique Of The Political Speech Constraints On Charities, Johnny Rex Buckles

FIU Law Review

This Essay analyzes whether the Rawlsian concept of public reason explains the substantive content of the lobbying limitation and the campaigning ban, and, more broadly, the implications of public reason for tax-exempt charities and their political speech. The question is notwhether public reasons—distinct premises and conclusions forming an argument—justify these provisions of law, but whether the political activity limitations of IRC § 501(c)(3) are properly understood to manifest or implement the ideal of public reason itself. Additionally, if these statutory constraints do not embody the ideal of public reason, do they offend it?

Regulatory Competition And State Capacity, Martin W. Sybblis

Faculty Articles

This Article explores an underlying tension in the regulatory competition literature regarding why some jurisdictions are more attractive to firms than others. It pays special attention to offshore financial centers (OFCs). OFCs court the business of nonresidents, offer business friendly regulatory environments, and provide for minimal, if any, taxation on their customers. On the one extreme, OFCs are theorized as merely products of legislative capture— thereby lacking any meaningful agency of their own. On the other hand, OFCs are conceptualized as well-governed jurisdictions that attract investment because of the high quality of their laws and legal institutions—indicating some ability to …

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …

To What Extent Do Religious Institutions Provide A Societal Value? Is The Tax-Exempt Status Justified?, Annabel Hou

Scripps Senior Theses

Religious institutions have been tax-exempt from almost all taxes for more than two centuries. The two primary justifications used to protect this ‘status’ is the constitution and the concept that churches provide positive externalities that believers and non-believers all benefit from. This paper examines the relationship between religiosity and five socially important characteristics: high school graduation rate, a divorce rate, incidence of domestic violence, and levels of substance abuse and crime. I run multiple simple and full regressions across 207 counties in Texas. In four of the five analyses, religiosity has a strong statistically significant desirable impact. With the addition …

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward

Books/Book Chapters

No abstract provided.

St. Louis Currents: The Fifth Edition, Andrew Theising, E. Terrence Jones Ph.D.

SIUE Faculty Research, Scholarship, and Creative Activity

Includes a history of African American entertainment in St. Louis Metro East and a history of Homer G. Phillips Hospital, among the current socio-economic issues facing St. Louis metropolitan area, Missouri and Illinois.

Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin

Manuscript Collection

(The Dorothy Moser Medlin Papers are currently in processing.)

This collection contains most of the records of Dorothy Medlin’s work and correspondence and also includes reference materials, notes, microfilm, photographic negatives related both to her professional and personal life. Additions include a FLES Handbook, co-authored by Dorothy Medlin and a decorative mirror belonging to Dorothy Medlin.

Major series in this collection include: some original 18th century writings and ephemera and primary source material of André Morellet, extensive collection of secondary material on André Morellet's writings and translations, Winthrop related files, literary manuscripts and notes by Dorothy Medlin (1966-2011), copies …

Public Finance And Tax Equity In The Arabian Gulf Monarchies, Timothy Mathews

Journal of Global Initiatives: Policy, Pedagogy, Perspective

This study examines notions of public finance equity in the six Arabian Gulf monarchies of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates. Because of unique characteristics of government expenditures and revenues in these monarchies, many of the standard concepts of public finance (such as the Benefits Principle, Ability-to-Pay Principle, Vertical Equity, and Horizontal Equity) do not provide relevant insights. Consequently, four innovative notions of equity are reviewed and discussed: Within Group Horizontal Equity; Within Group Vertical Equity; Favored Group Horizontal Equity; and Favored Group Vertical Equity. Finally, these four conceptions of equity are applied to a …

Revenue, U.S. Government, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Provides a historical overview of U.S. Government revenue receipts and spending during the early years of national history. Presents revenue generation statistics, information on revenue sources, and information on domestic and international political and economic factors affecting government revenue receipts.

The Child Independence Is Born: James Otis And Writs Of Assistance, James M. Farrell

Communication

This chapter is a reexamination of the Writs of Assistance speech by James Otis. In particular, it is a reconsideration of the evidence upon which rests the historical reputation of Otis’s address. Are the claims by historians who credit Otis with sparking the Revolutionary movement in colonial America warranted or not? That reassessment begins with a detailed review of the nature and function of writs of assistance within the political, legal, and economic environment of colonial Massachusetts. It then turns to an analysis of the legal dispute over writs of assistance in the 1761 trial. From there we will reconstruct …

Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson

Political Science Theses and Capstones

With the recent economic downturn, jobs have been at the forefront of people’s concerns. Policy makers in every state have promised their constituents new jobs. Of particular importance are high paying jobs. Manufacturing jobs tend to be a well-paying and highly sought after form of employment. However, in recent decades, the percentage of manufacturing jobs has been declining in the United States. Also, manufacturing facilities have shown an increased likelihood of relocating to different states. I theorize that manufacturing facilities relocating and expanding in different states is primarily due to state tax policies. This phenomenon has increased within recent years …

Mark And Work, Theology Of Work Project, Grant Macaskill

Theology of Work Project

1. Introduction to Mark
2. Kingdom and Discipleship (Mark 1-4, 6, 8)
   • The Beginning of the Gospel (Mark 1:1-13)
   • The Calling of the First Disciples (Mark 1:16-20)
   • The Paralytic Man (Mark 2:1-12)
   • The Calling of Levi (Mark 2:13-17)
   • The Twelve (Mark 3:13-19)
   • Discipleship in Process (Mark 4:35-41; 6:45-52; 8:14-21)
3. Rhythms of Work, Rest and Worship (Mark 1-4, 6, 13)
   • The First Days of the Movement (Mark 1:21-45)
   • The Lord of the Sabbath (Mark 2:23-3:6)
   • Jesus the Builder (Mark 6:1-6)
   • Parables at Work (Mark 4:26-29 and 13:32-37)
4. Economic Issues (Mark 10-12)
   • The Rich Young Man and Attitudes to Wealth and Status (Mark 10:17-31) …

Matthew And Work, Theology Of Work Project, Jonathan Pennington, Alice Matthews

Theology of Work Project

1. Introduction to Matthew
   • The Kingdom of Heaven Has Come Near (Matthew)
2. Working as Citizens of God's Kingdom (Matthew 1-4)
   • Why Should We Listen to Jesus? (Matthew 1-2)
   • Jesus Calling (Matthew 3-4)
3. The Kingdom of Heaven at Work in Us (Matthew 5-7)
   • The Beatitudes (Matthew 5:1-12)
     • "Blessed are the poor in spirit, for theirs is the kingdom of heaven" (Matthew 5:3)
     • "Blessed are those who mourn, for they will be comforted" (Matthew 5:4)
     • "Blessed are the meek, for they will inherit the earth" (Matthew 5:5)
     • "Blessed are those who hunger and thirst for righteousness, for they will be filled" (Matthew 5:6) …

Luke And Work, Theology Of Work Project, Aaron Kuecker

Theology of Work Project

1. Introduction to Luke
2. The Kingdom of God Shows Up at Work (Luke 1-5)
   • God at Work (Luke 1, 2 and 4)
   • Jesus Calls People at Work (Luke 5:1-11; 27-32)
   • John the Baptist Teaches Workplace Ethics (Luke 3:8-14)
   • Jesus is Tempted to Abandon Serving God (Luke 4:1-13)
3. Healing in Luke
4. Sabbath and Work (Luke 6:1-11; 13:10-17)
5. The Ethics of Conflict (Luke 6:27-36; 17:3-4)
6. God's Provision (Luke 9:10-17; 12:4-7; 12:22-31)
   • The Shrewd Manager and the Prodigal Son (Luke 16:1-13; 15:11-32)
7. Wealth in Luke
   • Concern for the Wealthy (Luke 6:25; 12:13-21; 18:18-30)
   • Concern for the Poor (Luke 6:17-26; 16:19-31)
   • Generosity: The Secret to …

The Effect Of U.S. State Taxes On State Economic Prosperity, Casey Dainsberg

Political Science Theses and Capstones

Policy makers today are faced with trying to create solutions for economic troubles that become increasingly more complex and foreboding. Tax cuts and tax hikes are proposed and considered as possible solutions to various economic problems. However, the question still remains regarding which policies are most effective. The purpose of this research is to asses these competing claims. It seeks to find evidence that will shed light on one of these views. I have done this by accumulating tax and economic data from the fifty U.S. States between the years 2001-2009. Previous research has concluded that taxes do affect the …

State Constitutional Limits On New Hampshire‘S Taxing Power: Historical Development And Modern State, Marcus Hurn

Law Faculty Scholarship

The New Hampshire Constitution is, in most of its fundamental parts, very old. It is long (nearly 200 articles) and wordy, even by the standards of the eighteenth century. It expresses essential principles in more than one place, in more than one way, and in language that to modem eyes is more suited to political philosophy than to positive law. Most of it was copied from the original Massachusetts Constitution, itself based on a draft by John Adams. However, there is no other state in the union with a structure of taxing powers and limits comparable to New Hampshire's.

Tax Competition In The Film Industry, Chelsea Villareal

Anthós

Being one of the largest industries in the world, the film industry remains an economic powerhouse in our society. It’s for this reason that film’s messages are not the only political aspects of their creation. Senators and representatives across the country are increasingly seeing the film industry as key towards economic development. With incentive packages being placed around the country, the politics over the film industry have become an overwhelming power game. Politicians are being threatened with recalls and impeachment to keep their economies afloat during harsh economic times. Without raising taxes, representatives have hit a wall. Increasing debt and …

Social Security Reform: An Expository Report, Nathan J. Voss

Honors Capstones

Capstone submitted as a graduation requirement for the BSU Honors Program.

Tax Notes: The Current Status Of The Home Office Deduction Reconsidering The Focal Point Test, Clifford E. Hutton, Darlene A. Smith

Woman C.P.A.

No abstract provided.

Sfas 96 Will Lead To Changes In The Format Of Accountants’ Workpapers, Thomas J. Hogan

Woman C.P.A.

No abstract provided.

Tax Notes: Handling Irs Audits, Greta P. Hicks

Woman C.P.A.

No abstract provided.

Horse Activity Question: For Fun Or For Profit?, Daryl V. Burckel, Zoel W. Daughtrey, Radie Bunn

Woman C.P.A.

No abstract provided.

Message From The Tax Department Editor, Cherie J. O'Neil

Woman C.P.A.

No abstract provided.

Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil

Woman C.P.A.

No abstract provided.

Theory & Practice: Accounting For Income Taxes — The Last Fifty Years By, Linda M. Plunkett, Deborah H. Turner

Woman C.P.A.

No abstract provided.

Trps: Definition, Responsibilities, Penalties, Thomas C. White Iii, Linda M. Plunkett

Woman C.P.A.

No abstract provided.

Deferred Income Taxes: A Financial Windfall?, Richard A. Epraves, Ephraim P. Smith

Woman C.P.A.

No abstract provided.