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WHY YOU SHOULD CARE ABOUT STATE ESTATE TAXES.

• Authors : BLOCK, SANDRA (AUTHOR)

• Source: Kiplinger Personal Finance. Oct2023, Vol. 77 Issue 10, p40-45. 6p. 2 Color Photographs, 1 Cartoon or Caricature.

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MOVING? DON'T OVERLOOK STATE TAXES.

• Authors : MENGLE, ROCKY (AUTHOR)

• Source: Kiplinger Personal Finance. Mar2023, Vol. 77 Issue 3, p52-60. 8p. 3 Cartoon or Caricatures.

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A Chat with Judy Vorndran.

• Authors : Nelson, Bruce M.; Vorndran, Judy¹

• Source: Journal of State Taxation. Fall2023, Vol. 41 Issue 4, p17-43. 4p.

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Aktuelle BFH-Rechtsprechung zum Ertragsteuerrecht der Mitunternehmerschaften – Report 2022 – eine Auswahl und ein Vorspann.

• Authors : Wacker, Roland

• Source: FinanzRundschau. Aug2023, Vol. 105 Issue 16, p725-735. 11p.

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Restschuldbefreiung bei Betriebsaufgabe.

• Source: FinanzRundschau. Sep2023, Vol. 105 Issue 18, p862-868. 7p.

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The Sale of a Partnership Interest: "Abandon all hope, ye who enter here.".

• Authors : Nelson, Bruce M.¹

• Source: Journal of State Taxation. Fall2023, Vol. 41 Issue 4, p23-44. 5p.

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Nexus News: Uline v. Minnesota--A P.L. 86-272 Foot Fault?

• Authors : Schiller, Breen M.¹; Stanley, Daniel L.²

• Source: Journal of State Taxation. Fall2023, Vol. 41 Issue 4, p13-42. 5p.

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The Influence of Participative Leadership on the Voice Behavior of Public Servants.

• Authors : Qing, Miao¹; JinHua, Zhang¹

• Source: Public Personnel Management. Sep2023, Vol. 52 Issue 3, p291-316. 26p.

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Tax-Loss Harvesting Municipal Bonds: A Primer.

• Authors : Kalotay, Andrew¹

• Source: Journal of Wealth Management. Fall2023, Vol. 26 Issue 2, p97-103. 7p.

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Zur steuerlichen Anerkennung einer Innengesellschaft bürgerlichen Rechts.

• Source: FinanzRundschau. Aug2023, Vol. 105 Issue 15, p704-708. 5p.

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Nichtberücksichtigung „finaler" Verluste einer italienischen Betriebsstätte.

• Authors : Dautzenberg, Norbert

• Source: FinanzRundschau. Aug2023, Vol. 105 Issue 16, p760-765. 6p.

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Gewerbesteuerrechtliche Hinzurechnung von Leistungen im Rahmen eines Sponsoringvertrags.

• Authors : Nöcker, G.; Hübner, Hendrik; Berg, Julius

• Source: FinanzRundschau. Aug2023, Vol. 105 Issue 15, p719-724. 6p.

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Zum Vorliegen eines Steuerstundungsmodells i.S.d. § 15b EStG bei einer Einzelinvestition.

• Source: FinanzRundschau. Aug2023, Vol. 105 Issue 15, p708-713. 6p.

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Keine Auflösung der für die Altgesellschafter anlässlich des Eintritts eines Neugesellschafters gebildeten negativen Ergänzungsbilanzen bei nachfolgendem entgeltlichen Ausscheiden des neu Eingetretenen.

• Authors : Weber-Grellet, H.

• Source: FinanzRundschau. Aug2023, Vol. 105 Issue 15, p697-704. 8p.

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Immobilienertrag- statt Vermögensteuer – Eine Simulation der Steuerbelastungseffekte von privaten Immobilienveräußerungen in Deutschland.

• Authors : Neugebauer, Claudia; Grondorf, Alena

• Source: FinanzRundschau. Jul2023, Vol. 105 Issue 13, p581-598. 18p.

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Nonlinear Employment Effects of Tax Policy.

• Authors : FERRARO, DOMENICO (AUTHOR) ; FIORI, GIUSEPPE (AUTHOR)

• Source: Journal of Money, Credit & Banking (John Wiley & Sons, Inc.). Aug2023, Vol. 55 Issue 5, p1001-1042. 42p.

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Value Relevance of Operating Performance During the GST and SST Periods in Malaysia.

• Authors : CHANDREN, SITRASELVI¹ ; @ MOHD. SHAM, MOHD. AMIR BIN MAT SAMSUDIN¹; QADERI, SUMAIA AYESH²

• Source: International Journal of Economics & Management. Aug2023, Vol. 17 Issue 2, p287-301. 15p.

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Interpreting CAMT's International Provisions in the Absence of Regulations.

• Authors : Wilcox, Gary B.¹

• Source: International Tax Journal. Jul/Aug2023, Vol. 49 Issue 4, p5-15. 11p.

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Tax optimization with a terminal value for the Lévy risk processes.

• Authors : Wang, Wenyuan¹ (AUTHOR) ; Zhang, Zhimin² (AUTHOR) ; Jin, Zhuo³ (AUTHOR)

• Source: Journal of Industrial & Management Optimization. Aug2023, Vol. 19 Issue 8, p1-30. 30p.

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التهرب الضريبي واالزدواج الضريبي يف األنظمة الضريبية يف اململكة العربية السعودية.

• Authors : نايف بن هادي بن ع ¹

• Source: Al-Andalus journal for Humanities & Social Sciences. Aug2023, Vol. 10 Issue 79, p112-130. 19p.

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A comparative study of progressive carbon taxation strategies: impact on firms' economic and environmental performances.

• Authors : Chelly, Amina^1,2 (AUTHOR) ; Nouira, Imen³ (AUTHOR); Hadj-Alouane, Atidel B.¹ (AUTHOR)

• Source: International Journal of Production Research. Jun2022, Vol. 60 Issue 11, p3476-3500. 25p. 11 Charts, 5 Graphs.

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Pengaruh Pajak Hotel, Pajak Air Permukaan dan Produk Domestik Regional Bruto Terhadap Pajak Daerah dan Pendapatan Asli Daerah.

• Authors : Leo Soro, Crispim P.¹ ; Sonbay, Yolinda Yanti¹; Manafe, Henny A.¹

• Source: Jurnal Ilmu Manajemen Terapan (JIMT).. mei2023, Vol. 4 Issue 5, p633-644. 12p.

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DIVIDENDOS Y RENTAS POR TRANSMISIÓN DE PARTICIPACIONES EN LA IMPOSICIÓN MÍNIMA GLOBAL. COMPARATIVA E INTERACCIÓN CON LA EXENCIÓN DEL IMPUESTO SOBRE SOCIEDADES.

• Authors : Arribas Plaza, Diego¹

• Source: Revista Técnica Tributaria. abr-jun2023, Issue 141, p1-30. 30p.

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PARTICULARITIES OF INDIRECT TAXATION IN COUNTRIES OF THE EU.

• Authors : Honcharenko, Iryna¹; Dudchenko, Nataliia² ; Zhuk, Viktoriia³

• Source: Financial & Credit Activity: Problems of Theory & Practice. 2023, Vol. 3 Issue 50, p42-51. 10p.

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A Chat with Craig Fields.

• Authors : Nelson, Bruce M.¹; Fields, Craig B.²

• Source: Journal of State Taxation. Summer2023, Vol. 41 Issue 3, p13-48. 4p.

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Influence of Tax Awareness and Knowledge Against the Compliance of Personal Tax Reporting with Religiosity as an Intervening Variable at the Auliya Insan Utama Foundation.

• Authors : Hidayat, Rahmad¹ ; Nurbaiti, Beti² ; Fachrian, Zian³

• Source: Journal of Accounting, Business & Management. Apr2023, Vol. 30 Issue 1, p112-123. 12p.

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The impact of NDAs on state and federal taxes.

• Authors : Bearman, Michael¹; Klank, Piotr¹

• Source: Taxation in Australia. Jun2023, Vol. 57 Issue 11, p691-695. 5p.

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Tax agents: what can they do?

• Source: Taxation in Australia. Apr2023, Vol. 57 Issue 9, p501-504. 4p.

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Part III.

• Source: Internal Revenue Bulletin. 8/7/2023, Vol. 2023 Issue 32, p424-428. 5p.

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Navigating International Legal Considerations for Advisors Serving Multi-National Families: Evolving global tax and disclosure regimes to consider.

• Authors : Lipson, Stefanie J.; Zwicker, Laura A.

• Source: Trusts & Estates. Jul/Aug2023, Vol. 162 Issue 7/8, p64-73. 8p.

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STATUS CHECK: SHOULD THE FEDERAL TAX STATUS OF A DISREGARDED DEBTOR BE PROPERTY OF THE ESTATE?

• Source: Emory Bankruptcy Developments Journal. 2023, Vol. 39 Issue 3, p629-675. 47p.

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Internal Information Quality and State Tax Planning*.

• Authors : Laplante, Stacie Kelley¹ (AUTHOR) ; Lynch, Daniel P.¹ (AUTHOR); Vernon, Mary E.² (AUTHOR)

• Source: Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2589-2621. 33p.

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What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†.

• Authors : Schwab, Casey M.¹ (AUTHOR) ; Stomberg, Bridget² (AUTHOR); Xia, Junwei³ (AUTHOR)

• Source: Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p459-497. 39p.

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CONFLICTOS EN LA APLICACIÓN DE LA NORMA: LAS POTESTADES DE LA ADMINISTRACIÓN TRIBUTARIA EN EJECUCIÓN DE SENTENCIAS O RESOLUCIONES.

• Authors : Gandarillas Martos, Santos¹

• Source: Revista Técnica Tributaria. abr-jun2023, Issue 141, p1-20. 20p.

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Garnering support for Pigouvian taxation with tax return: a lab experiment.

• Authors : Morello, Thiago Fonseca¹ (AUTHOR) ; da Silva e Silva, Luís Fernando² (AUTHOR)

• Source: Environmental Economics & Policy Studies. Apr2023, Vol. 25 Issue 2, p115-142. 28p.

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Local Lodging Taxes During and After the Pandemic.

• Authors : Hazinski, Tom¹ ; Marlowe, Justin²

• Source: Municipal Finance Journal. Spring2023, Vol. 44 Issue 1, p45-64. 20p.

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Die Lohnsteuer – die „graue Maus" des Steuerrechts?

• Authors : Wagner, Klaus J.

• Source: FinanzRundschau. Jun2023, Vol. 105 Issue 12, p557-565. 9p.

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Impressum.

• Source: FinanzRundschau. Jun2023, Vol. 105 Issue 11, pr3-r6. 4p.

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Die steuerrechtliche Einordnung des „Bulle-Bär-Modells".

• Authors : Schön, Niklas

• Source: FinanzRundschau. May2023, Vol. 105 Issue 10, p439-445. 7p.

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Die „Tax Bubble" des Solidaritätszuschlags und das Ehegattensplitting.

• Authors : Stiller, Wojciech

• Source: FinanzRundschau. May2023, Vol. 105 Issue 9, p385-391. 7p.

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SITUACIÓN ACTUAL Y LÍNEAS DE MEJORA EN LOS IMPUESTOS LOCALES EN ATENCIÓN A SU RECAUDACIÓN: UN ANÁLISIS TERRITORIAL.

• Authors : Vaquero García, Alberto¹; Bastida Domínguez, María²

• Source: Crónica Tributaria. 2023, Vol. 187 Issue 2, p107-137. 31p.

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INEFICIENCIA DE LAS NORMAS TRIBUTARIAS ANTE LA ECONOMÍA DIGITAL: NUEVAS REGLAS DE TRIBUTACIÓN Y CUMPLIMIENTO COOPERATIVO.

• Authors : Álamo Cerrillo, Raquel¹; Romero Saiz, Miriam²

• Source: Crónica Tributaria. 2023, Vol. 187 Issue 2, p11-42. 32p.

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Tax Research by Bad Example: A Twist on the Classic Case.

• Authors : Esdale, Michaele Morrow¹ (AUTHOR); Franklin, Mitchell² (AUTHOR)

• Source: Issues in Accounting Education. May2023, Vol. 38 Issue 2, p95-106. 12p. 2 Charts.

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The Impact of Environmental Taxation on Wage Inequality in the Presence of Subsidizing Renewable Energy.

• Authors : Pi, Jiancai¹ (AUTHOR) ; Fan, Yanwei¹ (AUTHOR)

• Source: B.E. Journal of Economic Analysis & Policy. 2023, Vol. 23 Issue 2, p467-496. 30p.

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REMOTE WORK AND THE STATE TAXATION OF NONRESIDENT EMPLOYEES.

• Authors : JOONDEPH, BRADLEY W.¹

• Source: Wisconsin Law Review. 2023, Vol. 2023 Issue 3, p873-917. 45p.

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Quantitative Urban Models: From Theory to Data.

• Authors : Redding, Stephen J.¹ (AUTHOR)

• Source: Journal of Economic Perspectives. Spring2023, Vol. 37 Issue 2, p75-98. 24p.

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Congressional Primacy, Equitable Tolling, and Tax Court Deficiency Litigation.

• Authors : JOHNSON, STEVE R.

• Source: Tax Lawyer. Spring2023, Vol. 76 Issue 3, p451-486. 36p.

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May - what happened in tax?

• Source: Taxation in Australia. Jun2023, Vol. 57 Issue 11, p646-350. 5p.

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Adam Smith Wasn’t a Progressive.

• Authors : FRIEDMAN, DAVID

• Source: Reason. Jul2023, Vol. 55 Issue 3, p22-26. 5p. 1 Color Photograph.

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Make White-Collar-Offenders Pay (Additional) Tax and Subject Them to Technological Incarceration Instead of Being a Tax Burden on Society.

• Authors : BAGARIC, MIRKO¹; ALEXANDER, THEO²; BAGARIC, BRIENNA³

• Source: San Diego International Law Journal. 2022/2023, Vol. 25 Issue 2, p289-334. 46p.

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