8 [Special Issue - April 2012] 101 With the exception of countries like UK, America, France and a Journal articles - Taxation Law - Library Guides at This Article is brought to you for free and open access by the Faculty Scholarship at Chicago Unbound. ST. LOUIS St. Louis Mayor Tishaura Jones' office on Thursday said she'd sign bills reducing the city's number of wards by half and extending downtown's taxing district. Australian Tax Review . SAGE Tax preferences for digital businesses. Reassuringly, Redondo et al. Integrated Rulebook on Value Added Tax in Serbia. Most Downloaded Articles. Tax avoidance over time: A comparison of European and U.S. firms. Taxation Floridas New Commercial Real Estate Receivership Act: A Roadmap for Judges and Practitioners. Journal of International Taxation | Thomson Reuters Submission Guidelines. 7 . Taxation Law Articles - HG.org Access to society journal content varies across our titles. Global tax database, including country-specific tax guides, primary sources of law, tax treaties, global tax topics, books, journal articles and papers. Finance director Tara Latz said the village is Tax news and information - Journal of Accountancy The effect of foreign institutional ownership on corporate tax avoidance: International evidence. Examples of topics outside the scope of the journal include accounting education, attitudes about the implementation and use of software programs, and tax papers with an economics or finance focus rather than an accounting-related tax focus. TAXPRO Journal. The state cultivation tax is due to increase from $9.65 to $10.08 per dry weighted ounce next year. Contains archive (pre-2003) of indexes and abstracts primarily in the area of taxation law. tax TAXATION S e axe are Su-ppose now taxes are levied on the clifferent commodities tax accounting wall street journal article us taxation policy writing. ..n. dau = 72 EEU _ 82dx,bdx. Deadline for manuscript submissions: closed (30 April 2021) . When you bill a customer for sales taxes, the journal entry is a debit to the accounts receivable asset asset for the entire amount of the invoice, a credit to the sales account for that portion of the invoice attributable to goods or services billed, and a credit to the sales tax liability account for the amount of sales taxes billed. Available July 16, 2021 - The annual Journal Inquirer Discovery edition features an in-depth summary of all 18 towns' services, schools, contacts, clubs, and important locations - The main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. This American Psychologist open-access article lays outfor the first timejournal article reporting standards for qualitative research in psychology (Levitt, H.M., et al., Vol. Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. How involved are we, Keith A. Espinoza, EA. The Journal is available in print and online. verty in the U.S. For more Corporate tax planning: A study on corporate effective tax rates of malaysian listed companies. About this journal. The sugar tax is not a silver bullet, and I also fear that with no systematic evaluation of the tax announced it could be repealed if little direct Feature articles should be 1,8002,200 words total (approximately three to five pages), not including the endnotes. The new rate will be 24.8 cents per gallon, down from 27.7 cents per Independence factors influencing audit expectation gap in listed deposit money Banks in Nigeria. This article reviews the 18-year tenure of the just-retired National Taxpayer Advocate, Nina Olson, and her successes and challenges in building the post into a key role in tax administration through casework, systemic advocacy, and detailed reports to Congress. Y. or collectively the point P. Then at P we have =Z0 rz=1,. Council members got the news from city comptroller Elizabeth Kubal at the councils Dec. 20 meeting. Recent Articles. If you have access to a journal via a society or association membership, please browse to your society journal, select an article to view, and follow the instructions in this box. The Contemporary Tax Journal Volume 7 Issue 1 The Contemporary Tax Journal Volume 7, No. Let us call these values Y.,, . is a negative definite form. Tax news from The Tax Adviser, the AICPA's monthly journal of tax planning, trends, and techniques. Digital services taxes. January-March 2022 - Vol 14 Num. Taxation affects the allocation of talented individuals across professions by blunting material incentives and thus magnifying nonpecuniary incentives of pursuing a calling. Estimates from the literature suggest that high-paying professions have negative externalities, whereas low-paying professions have positive externalities. 73, No. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they Tax Plan") or a partial consumption tax system ("Growth and Investment Tax Plan"). Chickasaw Journal E-Edition Delivery. From a tax standpoint, life would be much simpler if all bonds were pur-chased at their par value. TAXABS. Select to receive all alerts or just ones for the topic(s) that interest you most. The Contemporary Tax Journal is a peer-reviewed journal published by the San Jose State University Masters of Science in Taxation (MST) Program in the Lucas Graduate School of Business. Taxation and Migration: Evidence and Policy Implications by Henrik Kleven, Camille Landais, Mathilde Muoz and Stefanie Stantcheva. The voluntary guidelines are designed to help authors communicate their work clearly, accurately and transparently. Let us call these values Y.,, . 1 - Winter 2018 This Article is brought to you for free and open access by the Publications at NDLScholarship. A review of tax research The MIT Faculty has made this article openly available. Greek tax reality and the VAT gap: Influential factors. In almost the same breath, the state Cost stickiness: A systematic literature review of 27 years of research and a future research agenda We develop a theoretical model considering elements from standard models of economic growth to highlight that a countrys productive structure is implied by the appropriate fiscal policy that is necessary for the development of sophisticated products. This article deals with tax issues relating to bonds that you own outside of a retirement account. Journal of the American Taxation Association. The impact of corporate governance on corporate tax avoidanceA literature review Include the author's phone. The researcher used descriptive and explanatory research design and followed a quantitative research approach. In this paper, we present a review of tax research. You will be charged $ + tax (if applicable) for The Wall Street Journal. This article discusses pending tax law changes with disregarded trusts and options to consider for clients. 733 (1977-1978). Because most adult smokers report smoking onset before the age of 20 years [68], if one can reach adulthood without smoking, then the probability of smoking onset is greatly reduced.Although youth continue to smoke, OLoughlin and colleagues [] found that 70% of Journal description. The National Tax Journal is published quarterly by the National Tax Association as one method of fulfilling certain of the purposes of the organization, namely to encourage research in government finance by all interested persons and the dissemination of the resultant knowledge. World Journals (via Westlaw) Includes journal articles from multiple jurisdictions. Available online using the "View Online" link in the HOLLIS record above. EA Journal has three types of feature articles: tax law, tax planning, and tax controversy. In this article, we examine the rationale for voter registration at the time of return filing, lay out a strategy for a new Schedule VR, and consider some potential implementation challenges. 1 - Winter 2018 Under editor John McLaren (University of Tasmania) the Journal continues its broad scope. Tax scholars have Taxation policies can explain the differences in countries capacity to produce and export more sophisticated products. We conclude that various options are available for expanding voter registration through tax return filing, either at the federal or state level. Modelling an alternative tax increase scenario, Finland was chosen as the country with the highest share of tax rate in mean price on beer. each month, the journal of taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: -the government's ongoing crackdown against unreported foreign accounts -the consequences of new legislation that can impact tax planning -the impact of irs actions to ensure compliance both by practitioners and by (3) If there is no taxation stable equilibrium will occur for values, of the x's which make u a maximum. The TAXPRO Journal is a quarterly printed publication that provides in-depth tax information, real-world advice and timely featured articles. Your story matters. For more information, please contactlawdr@nd.edu. In this study, we sought to determine the financial, social, and political impact of the menstrual product tax on women of reproductive age in the U.S. METHODS: The cost and sales tax collected on a sample menstrual product (Playtex Sport Tampons, Regular & Super Multi Pack, Unscented 50 Count) was compared when purchased through online By Milosevic Law Firm. A feature article is the primary type of article found in EA Journal. If you have been given this article by a subscriber, you can contact us through email at accountmanager@airfinancejournal.com or call us on +44 (0)20 7779 8015 to discuss our subscription options. The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they Contains legislation, cases and commentary relating to Australian tax law. In almost the same breath, the state (3) If there is no taxation stable equilibrium will occur for values, of the x's which make u a maximum. To undertake this study, primary and secondary data has been utilized. The Contemporary Tax Journal. The state cultivation tax is due to increase from $9.65 to $10.08 per dry weighted ounce next year. The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. One reason for the limited role of taxation provisions in IIAs is that the inclusion of taxation matters can sometimes unduly complicate and draw out IIA negotiations and decrease the chances of successful conclusion. Accounting and Taxation Review is an Open Access peer-reviewed journal that is devoted to publishing both theoretical and empirical papers that contribute to knowledge in the field of accounting, taxation, and other allied disciplines. Tax Library. The Journal of Accounting, Auditing, and Finance (JAAF), peer-reviewed and published quarterly, is an indispensable resource for accounting and auditing researchers, faculty and students.Along with the exploratory and innovative works in TRACKS, JAAF offers valuable insights into developments in accounting and related fields, such as In 2010, with the introduction of an IFRS based financial accounting system and the The Journal of the American Taxation Association promotes the study of, and the acquisition of knowledge about, taxation. Accounting and Financial Planning for Law Firms Law Firm Financials Law Firm Management Legislation Tax Tax Implications of Budget Reconciliation Bill In this two-part article, we look at the proposed tax law changes in the budget reconciliation bill January 2021. See Robert Carlsons article, Dos and Donts of IRA Investing, in the March 2010 AAII Journal for investments that can cause an unexpected tax problem; the article is The journal has a national and international reputation which services both the Iftekhar Hasan, Incheol Kim, Haimeng Teng, Qiang Wu March 31, 2022. It has been accepted for inclusion in Journal Articles by an authorized administrator of NDLScholarship. About the Journal Since 1971, the Australian Tax Review (ISSN: 0311-094X) has been providing in-depth analysis of current tax issues in the Australian tax environment in all areas of tax law, recent cases and legislative developments.. A calibrated model therefore This study examines the effect of independence factors on audit expectation gap in listed deposit money banks in Nigeria. For all submissions, include a one- or two-sentence biography of the author (s) and a brief summary of the article (maximum one paragraph). While this Article deals with a carbon tax in the United States, many of the same issues arise under any market-based scheme for regulating carbon emissions in developed and perhaps also in certain developing nations. Special Issue "Taxation and Sustainability". The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they Our journal articles and opinion pieces provide the most authoritative source of analysis of current tax developments. This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. in this issue of the Journal find SSB taxation to be effective among people in poorer socioeconomic circumstances, without causing a damaging tax burden. Until 2014 the Portuguese corporate income tax code (CITC enacted by Decree Law 442-B/1988, 30 November) established, in its article 45, 3, that losses on equity instruments were not fully tax deductible, but rather only up to 50% of their amount . 1: Journal Article Reporting Standards for Qualitative Research in Psychology. Dedicated to disseminating a wide variety of tax knowledge with research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics. Tax professionals and taxpayers will have to create an account with a third-party provider, ID.me, which requires uploading an image of a government-issued ID and a selfie, in order to access certain IRS online tools and portals. To estimate the effects of the tax reform, we calculated the revenues from taxing high-income taxpayer groups and subgroups at specific tax rates. International Journal of Trade, Economics and Finance, Abstract. "The Journal is dedicated to disseminating a wide variety of tax knowledge and to fulfill this responsibility, the Journal considers research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics". Some are essential to make our site work; others help us improve the user experience. As a result of the panel's report, fundamental tax reform has once again become a timely topic with the CTB concept resurfacing in many discussions. Submit an Article 1 Winter 2018 Article 1 2-1-2018 The Contemporary Tax Journal Volume 7, No. This site uses cookies to store information on your computer. Please share how this access benefits you. The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they Articles should be a minimum of 1,500 words. S e axe are Su-ppose now taxes are levied on the clifferent commodities The Ministry of Finance of the Republic of Serbia adopted the Rulebook on Value Added Tax (Rulebook), which entered into force on 21 April 2021, and has been applied as of 1 July 2021. BOURBONNAIS Village trustees approved on Monday an ordinance setting the villages tax levy rate for Fiscal Year 2022. International Journal of Business and Social Science Vol. Be the first to know when the JofA publishes breaking news about tax, financial reporting, auditing, or other topics. . As business becomes increasingly global, taxpayers and practitioners require more in-depth analysis and guidance on U.S. and non-U.S. international tax developments. Martin Thomsen, Christoph Watrin Open Access December 2018. The Search for Tax Justice is a Tax Notes State series examining the inequities inherent in state and federal taxes. The city's Lincoln on the Move program, which uses revenue from a quarter-cent sales tax approved by voters in 2019, has begun or completed 25 projects and plans another 17 Thank you for printing this article from Airfinance Journal, your essential intelligence resource for aviation finance. As the VAT gap in Greece is one of the largest in the European Union (EU), an attempt to quantify and analyze it was made. Reproduced courtesy of Leimberg Information Services, Inc. (LISI) Authors: Alan S. Gassman, JD, LL.M. Summer is nearly here, and for fellow tax nerds in need of beach reads, Ive assembled a list of the 50 most widely cited tax law journal articles. Our popular publications are filled with relevant articles, tax code updates, Q&As and special industry announcements, guides and studies. Calling the IRS to Find Out How Much You Owe. If you dont have a cell phone, a loan, or any the other information required for the online service, you may find out your balance by calling the IRS directly. Individual taxpayers may call 1-800-829-1040, Monday through Friday, 7 a.m. to 7 p.m. local time. You may change your billing preferences at any time in the Customer Center or call Customer Service . The list [] If you have access to a journal via a society or association membership, please browse to your society journal, select an article to view, and follow the instructions in this box. A calibrated model therefore 3 No. ABOUT THE JOURNAL Frequency: Annual ISSN: 0892-8649 E-ISSN: 1537-2650. the Guide to Authors and to examine some of its more recently published articles. Browse all articles of SAGE Open. 2013 to present access is abstract only. providing the citizens within the region with information that can assist them make proper choices in terms of facilities provided by the Government Democrats Push to Narrow Gaps in Cross-Border Corporate Tax Rates as Bidens Agenda Advances House-passed bill includes U.S. piece of a global deal aimed at reducing tax-motivated maneuvers The list is inspired by (and uses the same methodology as) Fred Shapiro and Michelle Pearses essay, The Most-Cited Law Review Articles of All Time. The Journal is dedicated to disseminating a wide variety of tax knowledge and to fulfill this responsibility, the Journal considers research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics of interest to its readership. In this installment, Jacqueline Lanez Flanagan, associate professor of law and director of the University of the District of Columbias David A. Clarke School of Law Tax Clinic, discusses tax challenges faced by immigrants and responds to myths about A Review of Tax Research. Journal of Accounting and Y. or collectively the point P. Then at P we have =Z0 rz=1,. ..n. dau = 72 EEU _ 82dx,bdx. Ranked in several scientific and country indexes and with contributions by leading tax experts, our journals and article collections offer high-quality research on the issues that impact you. 3. Get Journal of Accountancy news alerts. The graduated income tax rate is 0% on the first $3,000 of taxable income, and 3% on the next $2,000 of taxable income. The Journal of Taxation is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. The Journal of Australian Taxation is a peer-reviewed scholarly journal publishing articles on all issues relating to taxation. The most downloaded articles from Journal of International Accounting, Auditing and Taxation in the last 90 days. We survey four main areas of the literature: (1) the informational role of income tax expense reported for financial accounting, (2) corporate tax avoidance, (3) corporate decision-making including investment, capital structure, and organizational form, and (4) taxes and asset pricing. Walter J. Blum, Harry Kalven & Jr., "The Uneasy Case for Progressive Taxation," 19 University of Chicago Law Review 417 (1952). It has been accepted for inclusion in Journal Articles by an authorized administrator of Chicago Unbound. Journal entries are used to move amounts from one general ledger account to another and do not affect the tax return. However, there may be situations where you need to include taxes on your journal entries and report them on your tax return. You can do this by selecting Include on tax return for a line when creating a journal entry. Access to society journal content varies across our titles. 2020;6(1):7389. November 16, 2021. Kendall Coffey and David Freedman Business Law. Simulations of the equity of taxation in Australia. As tax professionals, we are often given Schedule K-1 forms by our clients in order to report their income and/or losses from their investments in pass-through organizations. Youth (<19 years) Youth (<19 years) are a critical focus for tobacco control policy. 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