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MOVING? DON'T OVERLOOK STATE TAXES.

• Authors : MENGLE, ROCKY (AUTHOR)

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

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NO MIGRATION WITHOUT TAXATION: STATE EXIT TAXES.

• Authors : APPLEBY, ANDREW¹

• Source: Harvard Journal on Legislation. Winter2023, Vol. 60 Issue 1, p55-100. 46p.

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Optimal Financial Transaction Taxes.

• Authors : DÁVILA, EDUARDO (AUTHOR)

• Source: Journal of Finance (John Wiley & Sons, Inc.). Feb2023, Vol. 78 Issue 1, p5-61. 57p.

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Optimal tax problems with multidimensional heterogeneity: a mechanism design approach.

• Authors : Jacquet, Laurence¹ (AUTHOR) ; Lehmann, Etienne² (AUTHOR)

• Source: Social Choice & Welfare. Jan2023, Vol. 60 Issue 1/2, p135-164. 30p.

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Taxing the Disposition Effect: The Impact of Tax Awareness on Investor Behavior.

• Authors : Bazley, William J.¹ (AUTHOR) ; Moore, Jordan² (AUTHOR) ; Murren Vosse, Melina³ (AUTHOR)

• Source: Journal of Financial & Quantitative Analysis. Nov2022, Vol. 57 Issue 7, p2724-2765. 42p.

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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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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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State Workarounds to the IRC's SALT Cap: The Past, the Present, and Building for the Future.

• Authors : MCEWAN, RICHARD STEPHENSON¹

• Source: Indiana Law Journal. 2023, Vol. 98 Issue 2, p667-692. 26p. 1 Chart.

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Türkiye'de Dolaylı Vergi Yükü ve Dolaylı Vergilerin Artan Oranlılığı.

• Authors : AKKOÇ, Uğur¹ ; GEMİCİOĞLU, Selçuk² ; KIZILIRMAK, Burça³

• Source: Sosyoekonomi. Jan2023, Vol. 30 Issue 55, p321-346. 26p.

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AI, Taxation, and Valuation.

• Authors : Soled, Jay A.¹; Thomas, Kathleen DeLaney²

• Source: Iowa Law Review. Jan2023, Vol. 108 Issue 2, p651-701. 51p.

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Earnings Business Cycles: The Covid Recession, Recovery, and Policy Response.

• Authors : Larrimore, Jeff¹ ; Mortenson, Jacob² ; Splinter, David²

• Source: Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series. Jan2023, p1-17. 17p.

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Auslegung eines Gewinnabführungsvertrags.

• Source: FinanzRundschau. Jan2023, Vol. 105 Issue 2, p78-81. 4p.

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Sicherheitsleistung bei AdV bei Verletzung der erhöhten Mitwirkungspflicht nach § 90 Abs. 2 AO.

• Authors : Diffring, Phillipp; Schiffer, Miriam

• Source: FinanzRundschau. Jan2023, Vol. 105 Issue 2, p72-78. 7p.

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Taxation behind the veil of ignorance.

• Authors : Ju, Biung-Ghi¹ (AUTHOR) ; Moreno-Ternero, Juan D.² (AUTHOR)

• Source: Social Choice & Welfare. Jan2023, Vol. 60 Issue 1/2, p165-181. 17p.

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Optimal Fiscal Reform with Many Taxes.

• Authors : Carroll, Daniel R.¹ ; Luduvice, André Victor D.¹ ; Young, Eric R.²

• Source: Working Paper Series (Federal Reserve Bank of Cleveland). 2/9/2023, p1-61. 62p.

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A Possible Silver Lining for Green Card Holders? Mitigation of exit and inheritance tax.

• Authors : Warshaw, Melvin A.¹; Lesperance, David

• Source: Trusts & Estates. Jan2023, Vol. 162 Issue 1, p38-45. 8p.

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Lower Taxes on Your RMDs.

• Authors : BLOCK, SANDRA (AUTHOR)

• Source: Kiplinger's Personal Finance. Jan2022, Vol. 76 Issue 1, p58-61. 4p. 1 Color Photograph.

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Don't Overlook the State Tax Bite.

• Authors : MENGLE, ROCKY (AUTHOR)

• Source: Kiplinger's Personal Finance. Mar2022, Vol. 76 Issue 3, p52-61. 9p. 2 Cartoon or Caricatures.

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STATE TAXES: THE VOTERS WEIGH IN.

• Authors : BLOCK, SANDRA

• Source: Kiplinger's Personal Finance. Feb2023, Vol. 77 Issue 2, p9-10. 2p. 1 Color Photograph.

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Current Developments in State and Local Tax: Nexus, Gain Apportionability, Gross Receipts, and Sales and Use Taxes.

• Authors : Fields, Craig B.¹; Ball, Madison A.²

• Source: Journal of State Taxation. Winter2022, Vol. 41 Issue 1, p13-44. 4p.

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Why Are There So Many Taxes?: Teleworking and the Multiple Taxation Dilemma--Time to Standardize and Apportion.

• Authors : Xiaoyuan Zhou¹

• Source: Minnesota Law Review. 2022, Vol. 107 Issue 2, p913-970. 58p. 8 Charts.

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Abzug „finaler" ausländischer Betriebsstättenverluste.

• Authors : Dautzenberg, Norbert

• Source: FinanzRundschau. Nov2022, Vol. 104 Issue 21, p989-994. 6p.

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Rentenbesteuerung – Neue Rechtsprechung und das Problem der sog. Doppelbesteuerung.

• Authors : Weber-Grellet, Heinrich

• Source: FinanzRundschau. Oct2022, Vol. 104 Issue 19, p869-874. 6p.

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America the Divisible: Local Taxes and the SALT Subsidy.

• Authors : Johnson, Matthew S.¹

• Source: Brigham Young University Law Review. 2022, Vol. 48 Issue 2, p687-721. 35p.

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Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment.

• Authors : Fox, Zackery D.¹ (AUTHOR); Jacob, Martin² (AUTHOR); Wilde, Jaron H.³ (AUTHOR)

• Source: Accounting Review. Nov2022, Vol. 97 Issue 6, p233-261. 29p. 1 Diagram, 9 Charts, 3 Graphs.

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COVID-19 and the FBT child care exemption: examining the restrictive taxation ruling defining "business premises".

• Authors : Thiagarajah, Lydia; Selvarajah, Amanda Darshini¹

• Source: Australian Tax Forum. 2022, Vol. 37 Issue 4, p521-557. 37p.

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Tax policy development and tax administration.

• Source: Taxation in Australia. Oct2022, Vol. 57 Issue 4, p202-210. 9p.

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A Review of International Management Research on Corporate Taxation.

• Authors : Eerola, Aleksi¹ (AUTHOR); Slangen, Arjen H. L.¹ (AUTHOR)

• Source: Management International Review (MIR). Oct2022, Vol. 62 Issue 5, p643-680. 38p.

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An Oldie But Not a Goodie: Putting a new conservation easement case into perspective.

• Authors : Sheppard, Hale E.¹

• Source: Trusts & Estates. Feb2023, Vol. 162 Issue 2, p41-45. 5p.

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Calculating double-declining balance depreciation for tax purposes in Excel.

• Authors : Williams, Kelly L.¹

• Source: Journal of Accountancy. Jan2023, p1-4. 4p.

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INCOMES, GAPS AND WELL-BEING: AN EXPLORATION OF DIRECT TAX INCOME STATEMENTS BEFORE AND DURING COVID-19 THROUGH THE COMPARABILITY INTERVAL.

• Authors : Lulaj, Enkeleda¹ ; Dragusha, Blerta²

• Source: International Journal of Professional Business Review (JPBReview). 2022, Vol. 7 Issue 6, p1-31. 31p.

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ANÁLISIS PRÁCTICO DE LOS RECURSOS TRIBUTARIOS.

• Authors : Carbajo Vasco, Domingo¹

• Source: Cronica Tributaria. 2022, Vol. 185 Issue 4, p231-236. 6p.

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LAS REGLAS DE DETERMINACIÓN DE LA CUANTÍA EN LAS RECLAMACIONES ECONÓMICO–ADMINISTRATIVAS.

• Authors : Vega Borrego, Félix Alberto¹

• Source: Cronica Tributaria. 2022, Vol. 185 Issue 4, p195-228. 34p.

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Why do Subchapter S Banks Convert to C Banks?

• Authors : Pacheco, Alejandro¹ (AUTHOR) ; Chang, Chun-Hao² (AUTHOR); Lawrence, Edward R.³ (AUTHOR)

• Source: Journal of Financial Services Research. Dec2022, Vol. 62 Issue 3, p143-161. 19p.

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LOCAL TAXES AS AN INDICATOR OF SELF-GOVERNMENT AND DECENTRALISATION.

• Authors : ION, COZMA¹ ; ADRIAN, TIRAU¹ ; ANCUTA, PUSCAS SORINA¹

• Source: Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. Oct2022, Issue 5, p73-79. 7p.

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The Impact of European Union on the Hong Kong Profits Tax Regime.

• Authors : Ho, Daniel¹

• Source: International Tax Journal. Nov/Dec2022, Vol. 48 Issue 6, p43-50. 8p.

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Perceived innovation and its consequences in the tax sector: The example of the General Directorate of Taxation of Cameroon.

• Authors : Tchoudja Njanbou, Jimmy Rostand¹

• Source: Journal of Accounting, Finance & Management Strategy. Dec2022, Vol. 17 Issue 2, p123-157. 35p.

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Impressum.

• Source: FinanzRundschau. Dec2022, Vol. 104 Issue 23, pr3-r6. 4p.

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Sanierungserträge: § 3a EStG – eine unzulässige Beihilfe?

• Authors : Hinz, Robert

• Source: FinanzRundschau. Nov2022, Vol. 104 Issue 22, p1021-1029. 9p.

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Kein Veranlagungswahlrecht für Lohneinkünfte eines beschränkt steuerpflichtigen US-Amerikaners.

• Source: FinanzRundschau. Dec2022, Vol. 104 Issue 23, p1095-1099. 5p.

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AfA-Berechtigung des Erwerbers nach entgeltlichem Erwerb eines Anteils an einer vermögensverwaltenden Personengesellschaft.

• Authors : Riedel, Lisa

• Source: FinanzRundschau. Nov2022, Vol. 104 Issue 22, p1030-1036. 7p.

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Perspektiven der Reform der Altersrentenbesteuerung — Zur möglichen Relevanz von Abzugsbeschränkungen für Rentenbeiträge.

• Authors : Kempny, Simon; Siegel, Theodor

• Source: FinanzRundschau. Dec2022, Vol. 104 Issue 23, p1057-1061. 5p.

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Die Gewerbesteuer im Europäischen Steuerrecht – besteht ein gesetzgeberischer Anpassungszwang des Gewerbesteuerrechts an die sekundärrechtlichen Vorgaben?

• Authors : Kozlowski, Olivia

• Source: FinanzRundschau. Dec2022, Vol. 104 Issue 23, p1061-1069. 9p.

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Optimal Taxes under Private Information: The Role of Inflation.

• Authors : GOMIS‐PORQUERAS, PEDRO (AUTHOR) ; WALLER, CHRISTOPHER (AUTHOR)

• Source: Journal of Money, Credit & Banking (John Wiley & Sons, Inc.). Oct2022, Vol. 54 Issue 7, p1941-1969. 29p.

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Direct Indexing for Tax Loss Harvesting: Combining tax loss harvesting with strategic asset location may reduce costs associated with purchasing the same investments across multiple accounts.

• Authors : Gaige, Eduarda¹; Schoeppler, Brandon²; Meurlott, Mitchell³

• Source: Journal of Financial Planning. Oct2022, Vol. 35 Issue 10, p44-48. 5p.

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STATE INCOME TAXATION OF NONRESIDENT EQUITY-BASED COMPENSATION.

• Authors : Coffill, Eric J.¹

• Source: Journal of Financial Planning. Oct2022, Vol. 35 Issue 10, p36-42. 7p.

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Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach.

• Authors : Kaghazloo, Fateme¹ (AUTHOR) ; Borrego, Ana Clara² (AUTHOR)

• Source: Public Organization Review. Dec2022, Vol. 22 Issue 4, p1099-1120. 22p. 4 Diagrams, 6 Charts.

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A review of Ireland's Local Property Tax.

• Authors : Turley, Gerard¹ (AUTHOR)

• Source: Administration (0001-8325). Dec2022, Vol. 70 Issue 4, p1-25. 25p.

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Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine.

• Authors : Kalus, Jeremiasz¹ ; Žukovskis, Jan² ; Punda, Aleksander³

• Source: Management Theory & Studies for Rural Business & Infrastructure Development. 2022, Vol. 44 Issue 3, p302-312. 11p.

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Direct Taxes and Agricultural Finance.

• Authors : Omodero, Cordelia Onyinyechi¹ (AUTHOR) ; Ajetumobi, Opeyemi² (AUTHOR)

• Source: Folia Oeconomica Stetinensia. Dec2022, Vol. 22 Issue 2, p180-192. 13p.

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