Taxation Commons^™

The Internal Revenue Service’S Proposed Phased Retirement Regulations: Summary Of Comments, Workplace Flexibility 2010, Georgetown University Law Center

Charts and Summaries of State, U.S., and Foreign Laws and Regulations

No abstract provided.

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

Honors Capstones

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

Income Tax Preparation System, Seng Lip Ku

Student Works (2000-2009)

Final year thesis is one of major requirements to fulfill Bachelor Degree in Computer Science at University Malaya, We need to develop a system alone or in one group from beginning stage of literature survey until the system was delivered. I had been chosen to develop a system so call income tax preparation system, which require assisting taxpayers to prepare the return forms and furnish estimate of the tax payable for the year of assessment. At the same time calculate tax to be pay to Lembaga Hasil Dalam Negeri Malaysia (LHDN) by monthly payments. The system will be developed for …

Examining The Role Of Increased Penalties On Tax Advisers In Improving Tax Compliance Under The Self-Assessment System, K. Sandra Segaran Karuppiah

Student Works (2000-2009)

This study is motivated by a recent amendment to the Income Tax Act, 1967 as part of the tax reform under the Self-Assessment System. Section 114 (1A) now imposes criminal sanctions against those who are negligent in advising and assisting in income tax returns which result in an understatement of tax liability if they do not exercise reasonable care. This study empirically examines the perception of tax agents on the introduction of section 114 (1A) in relation to their understanding and perception of the concept of reasonable care. It further examines perceptions with regards to the fairness of this provision; …

E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg

Faculty Scholarship

No abstract provided.

Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick

Articles by Maurer Faculty

No abstract provided.

National Seminar On Counter Trade : Practices And Opportunities, Ramesh G Tagat

IIMB Management Review

No abstract provided.

Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde

Faculty Scholarship

In 1982, then Commissioner of Internal Revenue Roscoe Egger reported to Congress that legal sector noncompliance with the Federal Income Tax statutes generated an "income tax gap" of $81 billion in 1981, up from $29 billion in 1973. He further projected a gap of $120 billion for 1985 (U.S. Congress, 1982). Perceptions of accelerating noncompliance inspired a crisis mentality within the Internal Revenue Service, Congress, and the tax bar.

The IRS responded in part by funding a major independent study of tax noncompliance via the National Academy of Sciences, and the American Bar Foundation initiated an investigation of its own …

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

McCormack Graduate School General Publications (active until 2013)

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

McCormack Graduate School General Publications (active until 2013)

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 …

Notes And Comments: Federal Income Tax Aspects Of Incorporating The Small Business, Susan B. Watson

University of Baltimore Law Review

The corporate form is often superior to other business structures because of the financial flexibility available to the corporation under the corporate income tax provisions of the Internal Revenue Code. The author reviews these sections of the Code and discusses how they affect the decision of a small business to incorporate.

The Accumulated Earnings Tax And The Reasonable Needs Of The Business: A Proposal, Homer L. Elliott

William & Mary Law Review

No abstract provided.

Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin

Articles by Maurer Faculty

No abstract provided.

The Payroll - A Text & Practice Set, Robert Hendrick

Masters Theses & Specialist Projects

Statement of the problem:

This problem involves the following divisions:

1. The laws, rules and regulations governing payrolls.
2. Application of the law in payroll accounting.
3. The accounting principles and procedure.
4. A detailed practice set.

Lectures On Taxation Of Business Enterprise, University Of Michigan Law School

Summer Institute on International and Comparative Law

The problems relating to the taxation of business enterprise cover a wide area. Economic considerations and policy problems, always present and always important, assume added significance in a crisis period marked by high budgets and the need for increased revenues. The interpretation and application of the tax laws, notably the federal income tax statutes, create problems as numerous as they are difficult and complex. Here is an area of interest that challenges the attention and interest of legislators, economists, lawyers, accountants, corporate executives and public administrators.

In its choice of the general theme for the 1951 Summer Institute and in …

Judgments - Double Jeopardy - Res Judicata - Effect Of Prior Conviction Or Acquittal On Subsequent Suit For Statutory Penalty Or Forfeiture, Edward W. Rothe S.Ed.

Michigan Law Review

The case of United States v. One De Soto Sedan has again focused attention on some of the perplexing problems raised by the statutory imposition of both criminal and civil sanctions for the same wrongful act. The court held that an acquittal in a criminal prosecution for possessing liquor on which no federal tax had been paid was a bar to a civil in rem proceeding to forfeit claimant's car as having been used in the removal, deposit and concealment of the same liquor with intent to defraud the United States of taxes. Since the two proceedings involved the same …

Corporations-Theory Of Organizational Franchise Taxation- Michigan Franchise Tax, Charles Hansen S.Ed.

Michigan Law Review

The present inquiry, besides delving into the nature of corporate organizational franchise taxation, will also seek to arrive at a logical theoretical basis for two of the more common types of such levies, and will conclude by examining the pertinent Michigan statutes in the light of such theories.

La Reforma Tributaria Y La Organización De Nuestro Régimen Bancario Y Monetario, Santiago Guitierrez De Celis

Mario Diaz Cruz Pamphlets

Discurso Leído por el Ex Secretario de Hacienda Doctor Santiago Gutierrez de Celis, en la Sesión del Club de Leones de La Habana, el Día 30 de Septiembre de 1947. Introducción por el Señor José López Fernández, Presidente del "Banco Popular"

La Vigente Legislación Fiscal Cubana, Y El Porque De Sus Negativos Efectos, Raúl Pagadizabal Y Hernández

Mario Diaz Cruz Pamphlets

Conferencia Pronunciada en la Sesión Plenaria, por el Vice-Presidente del Club Rotario de La Habana. Hotel Nacional, julio 15, 1943.

At head of title: Club Rotario de La Habana