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Accounting Historians Notebook, 1980, Vol. 3, No. 2 (Fall) [Whole Issue], 2019 University of Mississippi

Accounting Historians Notebook, 1980, Vol. 3, No. 2 (Fall) [Whole Issue]

The Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring), 2019 University of Mississippi

Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring)

The Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Academy Becomes A Section Of The American Accounting Association (President's Message), Academy of Accounting Historians 2019 University of Mississippi

Academy Becomes A Section Of The American Accounting Association (President's Message), Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: Academy member spotlight on Stephan Fafatas, Photos from Annual meeting in New York, Photos from 14th World Congress of Accounting Historians in Pescara, Italy, In memorium; Doris M. Cook, former Academy president, trustee, secretary, and life member, In memorium: Robert (Bob) Henry Parker; In memorium: John A. Yeakel, award winners for 2016


14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy, Academy of Accounting Historians 2019 University of Mississippi

14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: President's message, Schedule of Academy activities at the American Accounting Association Annual Meeting in New York (August 6-10, 2016), Recent books published by Academy members, the Morgan Library and Museum in New York City, call fro award nominations


Accounting Historians Notebook, 1979, Vol. 2, No. 2 (Fall) [Whole Issue], 2019 University of Mississippi

Accounting Historians Notebook, 1979, Vol. 2, No. 2 (Fall) [Whole Issue]

The Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting Historians Notebook, 1979, Vol. 2, No. 1 (Spring) [Whole Issue], 2019 University of Mississippi

Accounting Historians Notebook, 1979, Vol. 2, No. 1 (Spring) [Whole Issue]

The Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting Historians Notebook, 1978, Vol. 1, No. 2 (Fall) [Whole Issue], 2019 University of Mississippi

Accounting Historians Notebook, 1978, Vol. 1, No. 2 (Fall) [Whole Issue]

The Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting Historians Notebook, 1978, Vol. 1, No. 1 (Spring) [Whole Issue], 2019 University of Mississippi

Accounting Historians Notebook, 1978, Vol. 1, No. 1 (Spring) [Whole Issue]

The Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams 2019 University of Sheffield

Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams

Colin C Williams

The last decades, many scholars highlighted the shadow economic activities, regarding their disadvantages (unemployment, impoverishment etc) and advantages (intensifies competition, flexibility in employment etc). During the financial crisis, informal activities rose in noisy way, which triggered the development of special definitions to describe a wide range of actions which in turn have gradually configured and updated the content of the shadow economy term. In this paper we present the theoretical background of the shadow economy term, by selecting the main worldwide literature published from 1973 to 2018. Many studies have tried to definite the shadow economy term but none has ...


Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter 2019 University of Nebraska at Omaha

Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter

Theses/Capstones/Creative Projects

The purpose of this study is to analyze the North 24th Street corridor in Omaha, Nebraska, to highlight the benefits of investing in commercial real estate development, propose tools for financing new development or redevelopment projects, and to suggest methods of building a coherent development plan to avoid gentrification. Commercial development provides the following: quality business space, accessible jobs for an underemployed populace, additional tax revenue, and a reduction in community detriments such as crime, empty lots, and low property values. The North 24th Street corridor has economic potential, as it is less than one mile from downtown ...


Asc 606 And Taxable Revenue: The New Revenue Recognition Standard Combined With Tax Code Changes Introduced By The Tax Cuts And Jobs Act Will Impact When Taxable Revenue Is R, Robert Bloom 2019 John Carroll University

Asc 606 And Taxable Revenue: The New Revenue Recognition Standard Combined With Tax Code Changes Introduced By The Tax Cuts And Jobs Act Will Impact When Taxable Revenue Is R, Robert Bloom

2019 Faculty Bibliography

The article focuses on the new revenue recognition standard known as Accounting Standards Codification (ASC) 606 or International Financial Reporting Standard (IFRS) 15. Topics covered include the need for tax professionals to learn about the new accounting revenue to comply with the U.S. Tax Cuts and Jobs Act of 2017, the impact of ASC 606 on revenue reporting, and aligning taxable and accounting revenue.


The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll 2019 University of Pennsylvania Law School

The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll

Faculty Scholarship at Penn Law

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift ...


Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams 2019 University of Sheffield

Ifth Plenary Meeting Of The European Platform Tackling Undeclared Work Report On Tackling Under-Declared Employment In The European Union, Colin C. Williams

Colin C Williams

The fifth Plenary meeting of the European Platform Tackling Undeclared Work was held in Brussels on 18-19 October 2018. The first day of this meeting was dedicated to the topic of tackling under-declared employment in the European Union. This report summarises the discussions at the workshop, which drew on the findings of two studies on this topic produced as part of the Platform’s work programme.

The objective of this thematic discussion on under-declared employment in the European Union was: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii ...


Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Executive Summary, Colin C. Williams 2019 University of Sheffield

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Executive Summary, Colin C. Williams

Colin C Williams

The Platform seminar provided participants with an opportunity to reflect on existing practices, tools and
approaches that deal with undeclared work in the agricultural sector in Europe. Discussions focused on methods
and tools for the prevention and deterrence of undeclared work in the agricultural sector and Platform members,
observers and social partners played an active and central role in the day.


Tackling Undeclared Work In The Agricultural Sector: A Learning Resource, Colin C. Williams 2019 University of Sheffield

Tackling Undeclared Work In The Agricultural Sector: A Learning Resource, Colin C. Williams

Colin C Williams

On 24 January 2019, the European Platform Tackling Undeclared Work organised a seminar in Brussels on Tackling undeclared work in the agricultural sector, with a focus upon seasonal workers and horticulture. The seminar brought together Platform members or designated representatives from EU Member States (MS) representing labour inspectorates and social security, tax and customs authorities, and national and European social partner representatives from the agricultural sector. The intention was to provide participants with an opportunity to engage in mutual learning and exchange knowledge on how to tackle undeclared work in the agricultural sector and transform undeclared into declared work. Participants ...


Diagnostic Report On Undeclared Work In Bosnia And Herzegovina: A Preliminary Report, Colin C. Williams 2019 University of Sheffield

Diagnostic Report On Undeclared Work In Bosnia And Herzegovina: A Preliminary Report, Colin C. Williams

Colin C Williams

The main objective of this study is to investigate undeclared employment in Bosnia and Herzegovina, its extent, character, potential determinants and current policy approach in tackling this problem. The study relies on the existing EU literature with similar focus, typical secondary data and two primary data sources gathered through a representative survey of BiH population and in-depth interviews with state officials working on undeclared employment. The study thus provides in-depth analysis of undeclared employment in BiH and as such it aims to serve as an underpinning tool which should help to identify new set of policies needed to improve the ...


Bean Counters: The Effect Of Soy Tariffs On Change In Republican Vote Share Between The 2016 And 2018 Elections., Olga Chyzh, Robert B. Urbatsch 2019 Iowa State University

Bean Counters: The Effect Of Soy Tariffs On Change In Republican Vote Share Between The 2016 And 2018 Elections., Olga Chyzh, Robert B. Urbatsch

Political Science Publications

How do trade wars affect presidential support? President Trump's aggressive tariffs on China despite his largely rural electoral support base provide a unique opportunity to analyze the relationship between international trade policy and domestic support. If trade-related considerations were ever decisive to American voters, the stark decrease in soy prices, a direct effect of Trump-initiated tariffs immediately preceding the 2018 midterm election, serves as a critical test for studying their effect. This letter shows a robust inverse relationship between county-level soybean production and the change in Republican vote share between the 2016 and 2018 congressional elections.


Diagnostic Report On Undeclared Work In Kosovo: Preliminary Report, Colin C. Williams 2019 University of Sheffield

Diagnostic Report On Undeclared Work In Kosovo: Preliminary Report, Colin C. Williams

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of undeclared work in Kosovo* followed by recommendations regarding how this sphere can be tackled


Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach 2019 Boise State University

Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach

Janet Mosebach

This paper presents real tax reform that is not only efficient, equitable, and simple but revenue neutral. It also removes a significant amount of double taxation from the individual taxpayer. The underlying premise is that businesses do not actually “pay” income taxes but pass them on to the consumer. Our plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. After computing the combined amount of federal tax currently collected from individuals and all forms of businesses, we develop a revenue-based ...


The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll 2019 University of Pennsylvania Law School

The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll

Faculty Scholarship at Penn Law

The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift ...


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