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Articles 2011 - 2040 of 17210
Full-Text Articles in Taxation
The Product Of Property Tax: How Property Tax Affects Agricultural Production In Nebraska, James L. Kriz
The Product Of Property Tax: How Property Tax Affects Agricultural Production In Nebraska, James L. Kriz
Department of Political Science: Dissertations, Theses, and Student Research
The question of what level of property tax is acceptable has become an increasingly prominent question within agriculture, which is shown by the rise of interest groups and bill introduction in Nebraska. As such, this paper examines how property taxes affect Nebraska's agricultural output. The study employs a quantitative analysis of all Nebraska counties over 21 years from 2000 to 2020. This study hypothesizes that as property tax rates increase, farm outputs will decrease. The study offers a new analysis in an understudied subsection of the agriculture policy literature and points towards a new direction in which the field can …
The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat
The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat
Research Collection School Of Accountancy
In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended whistleblower incentives to corporate income tax whistleblowers. We identify treated firms (firms exposed to New York’s FCA) using establishment-level data and descriptive analyses. Using a sample of firms exposed to New York and neighboring states, we find evidence that New York’s FCA reduced state tax avoidance. In cross-sectional tests, we find that effects are increasing in firms that grant fewer employee stock options and industry regulation, consistent with deterrence increasing …
Borders And Burdens: Three Essays On Inter-Jurisdictional Tax Policy In America, Benjamin Jaros
Borders And Burdens: Three Essays On Inter-Jurisdictional Tax Policy In America, Benjamin Jaros
All Dissertations
Individuals, firms, and governments make decisions about the tradeoffs of different tax policies at jurisdictional borders, such as those between states, nations, or local governments; those choices shape the burden of taxation. This dissertation examines the effects of three distinct changes in tax policy: for state corporate income tax apportionment, colonial tobacco tariffs, and tax abatements for data centers. Chapter 1 examines how changes to the corporate income tax base formula affect state tax revenues. Chapter 2 analyzes how colonial era export and import tariffs on tobacco impacted trade volumes, raised revenue, and the distribution of the tax burden between …
The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher
Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher
Tax Adviser
No abstract provided.
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson
Tax Adviser
No abstract provided.
Tax Clinic, Gerald W. Padwe
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards
Tax Adviser
No abstract provided.
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Tax Clinic, Thomas Ochsenschlager
Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila
Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila
Tax Adviser
No abstract provided.
Estate Planning, Bernard Barnett
Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson
Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants
Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar
Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar
Tax Adviser
No abstract provided.
Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer
Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer
Tax Adviser
No abstract provided.
Tax Clinic, William T. Diss
Conversions To Cooperative And Condominium Ownership Of Real Estate, Barry Liebowicz
Conversions To Cooperative And Condominium Ownership Of Real Estate, Barry Liebowicz
Tax Adviser
No abstract provided.
Industrial Development Bonds: The Impact Of The Deficit Reduction Act Of 1984, Bernard Eizen, Debra Csik
Industrial Development Bonds: The Impact Of The Deficit Reduction Act Of 1984, Bernard Eizen, Debra Csik
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 17, Number 12, December 1986, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 17, Number 12, December 1986, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore