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50+ Focused Taxation Research Topics For Your Dissertation

Published by Ellie Cross at December 29th, 2022 , Revised On May 2, 2024

A thorough understanding of taxation involves drawing from multiple sources to understand its goals, strategies, techniques, standards, applications, and many types. Tax dissertations require extensive research across a variety of areas and sources to reach a conclusive result. It is important to understand and present tax dissertation themes well since they deal with technical matters.

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study.

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you .

The Most Pertinent Taxation Topics & Ideas

The effects of tax evasion and avoidance on and the supporting data
How does budgeting affect the management of tertiary institutions?
How does intellectual capital affect the development and growth of huge companies, using Microsoft and Apple as examples?
The importance and function of audit committees in South Africa and China: similarities and disparities
How taxation can aid in closing the fiscal gap in the UK economy’s budget
A UK study comparing modern taxation and the zakat system
Is it appropriate to hold the UK government accountable for subpar services even after paying taxes?
Taxation’s effects on both large and small businesses
The impact of foreign currencies on the nation’s economy and labour market and their detrimental effects on the country’s tax burden
A paper explaining the importance of accounting in the tax department
To contribute to the crucial growth of the nation, do a thorough study on enhancing tax benefits among American residents
A thorough comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time.
Why establishing a taxation system is essential for a country’s growth
What is the tax system’s greatest benefit to the poor?
Is it legitimate to lower the income tax so that more people begin paying it?
What is the most significant investment made using tax revenue by the government?
Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
How tax avoidance by people leads to an imbalance in the government budget
What should deter people from trying to avoid paying taxes on time?
Workers of the tax department’s role in facilitating tax evasion through corruption
Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK tax studies
Examine the variables that affect the amount of income tax UK people are required to pay
An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
A comparison of the administration and policy of taxes in industrialised and emerging economies
A detailed examination of the background and purposes of international tax treaties. How successful were they?
An examination of the effects of taxation on small and medium-sized enterprises compared to giant corporations
An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
A critical analysis of how the administration of higher institutions is impacted by small business budgeting
Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
What are the existing problems that prevent the government systems from using the tax money they receive effectively and completely?
What are people’s opinions of those who frequently avoid paying taxes?
Explain the part tax officials play in facilitating tax fraud by accepting small bribes
How do taxes finance the growth and financial assistance of the underprivileged in the UK?
Is it appropriate to criticise the government for not providing adequate services when people and businesses fail to pay their taxes?
A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK.
An investigation into tax evasion: How do wealthy, influential people influence the entire system?
To contribute to the crucial growth of the nation, conduct a thorough investigation of enhancing tax benefits among British nationals.
An assessment of the available research on the most effective ways to manage and maintain an uninterrupted flow of funds for a better economy.
The effect and limitations of bilateral and multilateral tax treaties in addressing double taxation and preventing tax evasion.
Assess solutions: OECD/G20 Base Erosion and Profit Shifting (BEPS) project and explore the implications for multinational corporations.
The Impact of Tax cuts in Obtaining Social, monetary, and Aesthetic Ends That Benefit the Community.
Exploring the Effect of Section 1031 of the Tax Code During Transactions on Investors and Business People.
Investigating the role of environmental taxes and incentives in addressing global environmental challenges.
Evaluating the impact of increased transparency on multinational enterprises and global efforts to combat tax evasion and illicit financial flows.
Exploring the health and financial effects of a proposed policy to increase the excise tax on cigarettes.

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We hope that you will be able to write a first-class dissertation or thesis on one of the issues identified above at your own pace and submit a solid draft. If you wish to use any of the above taxation dissertation topics directly, you may do so. Many people, however, prefer tailor-made topics that meet their specific needs. If you need help with topics or a taxation dissertation, you can also use our dissertation writing services . Place your order now !

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Study recent tax reforms.
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267 Interesting Tax Topics to Write about & Examples

Welcome to our list of the most interesting tax topics! Here, you will find trending corporate tax research paper topics, taxes essay ideas, and bonus examples. Check them out!

🔝 Top 10 Tax Topics to Write about in 2024

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The Basics of Income Tax: Brackets and Deductions
The Impact of Tax Policies on Business and Investment
Sales Tax vs. Value-Added Tax
Property Taxes: Pros and Cons
Legal and Ethical Dimensions of Tax Evasion
Challenges and Opportunities of International Taxation
How Tax Incentives Promote Social Objectives
The History of Taxation
Equity and Efficiency in Taxation
Tax Reform Proposals and Their Implications
Property Taxes for Owners of Habitat for Humanity Houses The second argument for establishing a tax break for the owners of the Habitat for Humanity houses is the patent unfairness of the current system of determining the tax rate for this category of property […]
The Benefits of Lowering Taxes There will be prosperity in the country and the same will motivate the people to work very hard, this will again work in the benefit of the economy. This will make a nation prosper and […]
Systems of Taxes During the Era of Colonialism As a result, the history of taxes is inextricably linked to the nation’s progress and influence since the colonial period. Individuals in the UAE are not subject to income tax.
“Why Do Developing Countries Tax So Little?” by Besley and Persson The present paper offers a response to the article by discussing the major strengths and weaknesses of the arguments provided in the article and describing the implications of the findings.
The Debate About Tax Cuts Therefore, understanding the pros and cons of the tax-cut arguments shows that state and local taxes have a small burden on the businesses and are unlikely to affect their operating costs.
Value-Added Tax and Tax Morality: Legal Framework In order for the concept of tax morality to be determined, it is essential to identify the legal framework for the flat tax that consumers pay once they purchase an item.
Carbon Taxes in Environmental Protection In addition, application of the strategy extends to the use of fuels and the amount of carbon emitted in the process of production.
The Issue of Huge Taxes Increased taxes are perceived to be detrimental to the growth of economy in the sense that, increased taxes on income discourage majority of people from working, more so due to the fact that, they work […]
The Border Security Tax and Violation of the U.S. Constitution One of them is known as “taxation without representation,” and its applicability to the case is conditional upon the attempts of the president to make Mexico pay for the prospective wall construction.
Personal Income Tax: Arguments For and Against In addition, there is a liability to a personal income tax and the responsible tax paying entity must compute, file and pay tax as per the rules of the state.
Tax Avoidance Legal and Illegal Ways Tax avoidance is a serious threat to the ability of tax system to adhere to code of ethics in democratic nations.
The Tax Transformation Technology Roadmap The use of outdated programs and tools can lead to several problems related to both the effectiveness of the work and the processes themselves.
Business and Economics: The Income Tax Citizens started to shift their opinions about the president’s strength and what the national government should do as the presidency changed during the Progressive Era. Between 1901 and 1921, Roosevelt, Taft, and Wilson served as […]
Addressing Tax Challenges by Introducing a Reform A major obstacle to the growth of the economy and the sharing of revenues is tax avoidance or evasion by big businesses.
Tax Exemption of Churches From Tax Payments It is unfair for the government to exempt religious groups from paying taxes because this marginalizes some other groups, including LGBTQ and atheists.
“Windfall Taxes on Energy Are All the Rage They Shouldn’t Be” by Mintz As such, the editors expound that the Russian invasion of Ukraine has led to governments from Europe to the United States grappling with energy alternatives due to its scarcity.
Aspects of Tax Research Problem According to the Internal Revenue Commissioner’s decision, the installments made throughout the years to the Kellogg Company, deductions from regular earnings, and basic expenses did not happen.
Tax, Lease and Gross Income Problem If this were the case, it would be subject to the gross income requirements of Section 109 or the taxable amount corresponding to the amount obtained through the sale.
Poor Segments of Population: Tax Cuts Effects In this context, the reduction of after-tax incomes of low-income families tends to be much more profound, which contributes to the disparities in income and overall wealth inequality.
Autoethnography: “Black” Taxes in South Africa My brief analysis of the academic literature reveals the significance of the black tax problem, the consequence of which is the compulsion to work harder and a marked decline in the quality of life for […]
Blockchain and Alteryx Technologies for Tax Administration Alteryx can be considered a comprehensive platform because it is neutral in its data outputs and covers most aspects of the analytics process.
Corporate Sustainability Worldview and Tax Avoidance This proposal introduces the plan of a research project devoted to the association between a company’s adherence to corporate sustainability reporting and tax avoidance trends. Define and research the concept of corporate sustainability reporting within […]
Transferring Tax Losses to the Future In addition, due to the availability of an estimated reserve, many people may risk opening a company and then abandoning this business.
Pros and Cons of Consumption Tax Over Income Tax Unlike the income tax, where the target population is low, focusing on the consumption tax gives the government access to all people, increasing revenues. With the elimination of the income tax system, people are encouraged […]
The Federal Unemployment Tax Some percent of wages is retained by the employer from the employee’s pay, who then remits the funds to the government on the worker’s behalf.
History of Tax Morality Theory At the beginning of the 1990s, tax morale drew widespread interest and has since become a fundamental problem in the scholarly investigation of tax compliance.
Global vs. India Tax and Remuneration Policies Some MNCs use a standard compensation rate, while others depend on the market forces of the host country to determine the compensation of the employees.
The Food Tax in Oklahoma Articles This article is about the food tax in Oklahoma, one of the few states where this measure exists. In the news about the passage of the food tax ban bill, there is a brief interview […]
The US Tax Planning Strategy and Reporting Standards The move will require the government to analyze tax implications and determine whether making the tax approach conforms to the method allowed by the standards.
Exports and Excise Taxes as Critical Powers of the U.S. Congress To summarize, it should be recalled that the powers of the U.S. Among these powers, one of the most important is the administration of excise taxes and the country’s import policy.
Privatization, Public-Private Partnerships, and Tax Policy in San Diego In the end, the San Diego Administration Government took control of the project and has been able to operate it successfully as a component of the open road system in the County.
The Laffer Curve: Tax Revenue History & Reforms In the practical sense, the Laffer Curve is a simple graph, which is demonstrated below: In the chart, the far left point on the X-axis represents the 0% tax rate which would result in the […]
Case Study on Tax Crimes: Distributional Implications of Joint Tax Thus, the above action amounted to tax avoidance since the firm failed to pay the full amount of tax to the United States government.
Biden’s Push to Increase Tax on the Rich From New York Times The major reason for this news is Biden’s will to increase taxes for the rich to fund his plan of reshaping the economy.
The Child Tax Credit Program’s Analysis According to the creators of this bill and the research conducted, the CTC reflects the ideological idea of providing as many citizens of the country as possible with the same living standards.
Article Review on Carbon Tax Policy Whereas the article points out the financial implication of the Canadian government policy on climate change, it failed to appreciate the general ethical benefits that the world will gain if Canada commits to climate change […]
Tax Effect of Salary Dividends & Cash Withdrawal If Bob chooses to structure his venture as a corporation, it is recommended for him to receive salaries up to the IRS’s highest level.
Business Charitable Contributions for Tax Purposes For instance, the way a tax is imposed for a sole proprietor is different for a partner in a partnership business.
The Pink Tax Issue: Economic Discrimination Against Women Opponents of the Pink Tax argue that it denies women of agency and choice by implying that women are susceptible to a marketing strategy that prevents them from selecting cheaper products.
The Impact of the New Tax Law on Executive Compensation The latter point connects executive compensation and the issue of the new tax law, which affects several aspects of the former.
Taxes, Public Utilities, and Impact on Households However, despite the direct impact of the levies on the household budgets, taxes are critical in supporting governmental expenditure, including offsetting costs of delivery of public utilities and services, such as road construction and healthcare.
The Tax Cuts and Jobs Act (TCJA) of 2017 The 2017 tax reform ended up in the first significant changes in the field since the Tax Reform Act of 1986.
Researching Worldwide Tax Avoidance According to Prosser & Murray, “tax avoidance” is the legitimate use of the taxation system to decrease the amount of tax payable within a regulatory framework.
The Concept of Interperiod Tax Allocation Under this method, the current income tax of a specific period is considered as the income tax expense of that period.
Tax Consequences Advice Sue of the Above Transactions The information provided is not sufficient for one to tell if Sue has been receiving rent and if yes, she has been paying her tax.
The Double Taxation Agreement Between Kenya and the UK 5 Stefan, who is responsible for the daily activities of the company, will receive management fees arising from the operations in Kenya will be taxed in Kenya inline with Article 14 of the agreement that […]
Tax Research Problem: Mr. Smith Medical Case Study He also incurs maintenance expenses of the pool and other medical expenses, while the existence of the pool increases the value of the home to some extent.
The Supreme Court’s Internet Sales Tax Decision The added input leads to an increase in products’ prices, making it hard for e-commerce startups to compete with other large-scale retailers and wholesalers.
The Sale Tax Legislation of Hong Kong This study also explained the provisions of the IRD that relate to the Goods and Services Tax in Hong Kong. Tax administration of a particular country is a significant concern as the issue of development […]
Estate and Ownership Transfer Tax Policy and Regulations in Connecticut Fairfield Therefore, estate owners should considerably reduce their property taxes according to the tax laws to ensure that those who inherit the estates remain comfortable in the future.
Specific Tax Measures to Digitalized Economy The formation of the digital economy determines the need for appropriate development and improvement of the processes and mechanisms of state regulation.
Analysis of Federal Tax Policy According to Page, “Implications of Federal tax policies of significance to farmers are particularly notable in tax burdens, land prices and the ownership of capital assets, the cost of capital relative to labor, the size […]
Taxation: CPA Tax Software The implementations of the income tax law require the political and legal willpower of those who are in the leadership positions.
Tax Return Process Analysis Form 1040 is the form of the US Individual Income Tax Return. The next section of form 1040 gives the amount of tax and credits.
Taxation Law: UK Inheritance Tax For example, in the UK inheritance tax is a tax levied on the assets of the dead and therefore estate tax and inheritance tax are more of the same.
Tax Research: Ed and Whitney case The taxability of the elemental document that was discovered by use of CCH remedies will be dependent on manifold concerns, encompassing: whether there is a taxable income that is associated with this document and if […]
Accounting: The Payment of Taxes The payment of taxes for both Rigas and Adelphia with one Adelphia check and the outrageous spending of the company could also be used as a recommendation for the discovery of the case.
Working Income Tax Benefit in Canada Several measures have been enacted to address the issues of income inequality in the tax system, including the changes in the treatment of capital income, changes in unemployment and the structure of the labor market, […]
Property Taxes Herb Construction Company This is because the taxes of the property are directly due to the development of the property. Therefore, Herb Construction Company should capitalize interest and property taxes of the hotel under construction.
Tax Consequences: Result of Selling The tax implication on the shares that Amy intents to dispose depends on two issues: First, whether Amy sells her shares to Beth and Meg or to either Beth or Meg, and secondly, whether she […]
Deferred Tax Assets and Liabilities This paper seeks to examine whether deferred tax assets and deferred tax liabilities satisfy the definition and recognition criteria for assets and liabilities according to the AASB framework for the preparation and presentation of Financial […]
Bylaw No. 8370: Downtown Revitalization Tax Exemption The council of the City of Prince George is charged with the mandate of providing a variety of services to residents and inhabitants of the area.
Australian Income Tax Law Reform on Education Expenses Under the prevailing Australian federal income tax law, stipulated in the provisions of the income tax law, section 8A of the Income Tax Assessment Tax 1936 refutes deductions exceeding $250 of expenses incurred on self-education.
Progressive Consumption Tax A consumption tax is a duty on goods and services spent by a household. Third, consumption taxes have a wider base, easier to implement as all consumption levels are taxed and it is considered a […]
Taxation: Income and Corporation Tax in UK In 2006 for example, the percentage of the national income absorbed by tax in the UK averaged those of the developed countries.
The Role of Offshore Tax Havens This particular scenario was seen in the aftermath of the 2008 financial crisis wherein despite the bailouts provided by the government there was still a certain degree of hesitance on the part of banks to […]
New Tax Proposals: Perry Tax Plans Indeed, one of the outstanding attributes of this tax plan is that it attempts to level down all major tax deductions. The good element in this tax plan is that it brings about total change […]
Factors That Should Take Into Account When Designing a Tax System to Finance Public Expenditure The tax collected is principally used to finance the expenditure of the government, for instance, paying of government officials and provision of essential services to the residents of the country.
Tax Treatment of Attorney Fees During the pendency of her appeal in the court of law, the Texas County changed the zoning law permitting two residences per acre as against the original law of only one residence per every two […]
Legal Costs of Acquiring a Capital Asset: Tax Problem Analysis In 2010, she appealed the decision to the Texas County Board of Supervisors challenging the County’s zoning law. Is the attorney fee incurred in the process of challenging the appraisal of the land tax deductible?
Taxable Events and Complexity of the Tax System Arguments in favor of corporate formations as taxable events: Taxable events refer to financial transactions that are likely to lead to tax consequences.
Taxation Law: Tax and Fees Paid to the Attorney The tax of the $11,000 fees paid to the attorney by Sarah is a fixed amount hence no deductions will be made on the value.
China Looks at Introducing Tax on Foreign Currency Transactions Even though the overall outflow of foreign capital slowed down, there is still the danger to the economic wellbeing of the country.
Tax Eligibility and Disability Payment Another reason is that the injury he suffers occurred during his service in the army as an employee of the state.
Individual Income Tax & Home Mortgage Interest Deduction To ease the burden of taxation on the citizens, the United States Congress included the deduction for home mortgage interest in the internal revenue code.
Tax Research Memorandum for Lunar Corporation Further, Mo wants to write off the loans as a bad debt expense on the returns for the personal tax. Mo is a shareholder and an employee of the company.
Taxpayers’ Reaction to Payment of Tax Thus, taxpayers’ reaction to payment of taxes should focus on tax compliance and tax evasion in order to understand underlying behaviours that influence tax payment and evasion and get insights on such reactions.
Trade Groups Identifies Medical Device Makers Passing on Federal Tax If higher pricing is illegal in the context of the new taxation policy for all organizations and importers of medical devices, it implies that they need to look for alternative ways of recovering the costs.
Offshore Tax Structures and Foreign Exchange Regulations In this paper, the researcher seeks to determine the offshore tax structures and foreign exchange regulations that will affect the decision to take the Venezuelan boulevards into the international market.
American Tax Code Analysis Throughout the article, the authors revolve around the desire to push the conversation forward bearing in mind that it is long overdue. The energy sector is the latest target in the proposed White House budget […]
Corporate Tax to Grind In an effort to eliminate the negative impacts associated with tax avoidance both to the corporation and the overall economy, the article highlights some of the efforts that countries are making.
Taxation: The Australian Carbon Tax According to Bourdieu’s school of thought, economic capital is the total sum of material objects that a person possesses. Carbon taxes indicate these costs, and they have the capacity to minimise inequalities from forms of […]
Financial Operation Within Tax-Exempt Country This means that the test results obtained cannot help to explain the capital structure of companies in tax-exempt countries that still developing.
Tax Periods and Method. Organization and Summary The main source of income / revenue in this business will be offering of SEO services to website owners. Einstein Web Solutions is committed to provision of SEO services that will raise the online presence […]
Tax-Deductible Losses in the United States After the end of the civil war, the need for federal revenue declined considerably, and the government officials thought that abolishing the income taxes would be a fair approach to relieve the citizens.
Worldwide Tax versus Territorial Tax The main distinction between the United States’ tax system and that of most countries is the manner in which the earnings that are made in foreign countries are handled when they are repatriated back to […]
Researching Tax in the United States The defensible strategy for the client is based on the six steps in the tax research process namely establishment of facts, identification of issues, location of the authority, evaluation of the authority, development of conclusions […]
Tax Effects of Various Methods of Forming a Corporation The possible methods are the distribution of the assets to the partners who are expected to contribute the assets to the corporation; the method of transferring the assets to the corporation directly; and the method […]
Individual Income Tax Gains due the cancellation or sale of a life insurance policy before the death of the insured are subject to taxation because the tax exemption on proceeds from life insurance applies upon the death of […]
Taxation: Tax Compliance The approach is relevant for determining the undisclosed income since it involves assessing the tax accountability by examining the financial performance of a taxpayer from assortment of sources outside the declaration of the taxpayer and […]
Federal Income Taxation: Tax File Memorandum It is within this layover moment that Mark takes a 4-hour nap in the ferryboat Is the cost of meals Mark purchased while on his usual rounds deductible?
Australia’s Car Fringe Car Tax Benefits In May 2011, the federal government implemented some changes to the income tax laws and one of the areas that was affected was the car fringe benefit calculations and the take home pay of employees.
Ethical Standards for Tax Professionals She is entitled for tax deduction if the equipment purchased is for producing income for the business and in this case the equipment has to be capitalized in the year of purchase.
Australia Corporate Tax on Income The rate on the income for the tax period 2009/2010 is 30%. Replacement value is the price to be paid in future for the stock.
Canadian Income Tax Return For instance, if an employee uses a motor vehicle for both corporate and private purposes, he/she should distinguish between these issues and count only the kilometers passed on business while the total amount of kilometers […]
Discriminatory Tax Provisions But the establishment of a uniform tax regime to implement the principle of freedom of movement of goods as one of the four fundamental freedoms for the entire region has not been smooth and the […]
Stock Share: Tax on Transfer Gain It is important to note that according to the Special Law for the Promotion of Venture Business, the new technology investment company is not considered registered.
Income Tax Deductions Issues According to Fishman, income tax is the tax levied on the incomes of businesses both corporations and other legal entities and on the income of individual citizens of a country.
Business Ethics: Tax Scamming Of course, in viewing the problem ethically, small business whose incomes suffer from abusive taxations, as their main goal is to justify the inputs made by investors, to produce the outputs for the customers and […]
Tax Planning for Low-Income Taxpayers The definition of family in the family trust selection regulations will be changed to restrict lineal successors to children or grandchildren of the test persons or the test someone’s spouse.
Pros and Cons of Regressive Tax Policy in Texas Hence, the Texas case becomes exceptionally peculiar in the context of taxation, as it appears to be a part of a broader discussion.
An Existing Obesity Crisis: A Sugar Tax? Tirado agrees that the problem of obesity and, particularly, the issue of excessive sugar consumption, exists but the current measures and methods do not address the root of it.
COVID-19 Effect on Global Tax Collections The emergence of the digital economy has caused confusion concerning how tech companies should pay their corporate taxes. The Global Tax Project of 2013 seeks to address these issues to avoid a patchwork of national […]
Strategies of Tax Avoidance This paper aims to dwell upon several issues, including previously mentioned problems along with the use of the Double Irish and the Dutch Sandwich by Google, Google’s negotiation with the Internal Revenue Service, and Microsoft’s […]
Zero Personal Income Tax in the US Thus, the primary source of tax income for Saudi Arabia is the taxation of various types of businesses. The authors went on to theorize that the tax system in general and tax rates for both […]
Opioid Epidemic and Budget Losses in Tax Revenue The authors provide the estimates of the budget losses in tax revenue associated with opioid use disorder. The authors also claim that the investment in the prevention and treatment of substance abuse disorders can mitigate […]
Snack Tax as an Effective Food Policy This is because the Massachusetts Food Policy Alliance abides in the contents and provisions of the Toronto Food Policy. In conclusion, I strongly believe that effective food policy can impact the abilities of governments to […]
Border Tax Adjustment and Greenhouse Gas Emissions With regards to this, the short-term effect of the BTAs is that they will create equal competition conditions in the world market, while the long-term one is that the BTAs will contribute to the achievement […]
Reasons Why Countries Give Credit for Taxes Paid on Foreign Source Income The objective of this paper is to describe foreign tax credit and explain the reasons why countries give a tax credit to non-citizens.
Tax Money Usage on Military Spending Issue The fact that America won the Cold War and defeated the Soviets is taken as a vindication by the American leaders of the need to continue military spending.
Obama’s Tax Relief Plan Analysis The following graph outlines the proposed tax cut relief plan in detail and it would be analyzed in terms of the effect that it has had on the economy and it’s bearing on the American […]
Efficacy of the Taxes Act 2003 This paper critically examines the efficacy of the Taxes Act 2003, passed by former President Bush by cutting personal taxes and depreciation rates, in order to create more incomes and thus increase consumer spending, leading […]
President Bush’s Tax Cut Policies The impact of the tax cuts on the high-income households, the middle-income households and the low-income households have been assessed. Taylor argues that the tax cut policies of President Bush have minimized the amount of […]
Should Tax Laws Be Reformed to Encourage Saving? Because of the lack of honesty by taxpayers, there is always a shortfall of about 300 billion dollars compared with the amount of tax owed to the federal government.
Accounting for Sales Tax Revenue in Florida State The Florida State Department of Revenue has the responsibility of administering revenue laws of the state to its citizens as well as the laws that are related to the inspection of the books of accounts […]
Tax Law in Accounting Thus, it is not surprising to see that the higher the income of the individual the higher would be share in taxes. Similarly, difference in net income between financial accounting and tax accounting could be […]
Approaches of Different Tax Systems The advantage of National sales tax is that it is not a direct tax and accordingly the taxpayers may not feel that as a cut from their income is being made directly.
Carbon Tax in Norway & Denmark: Economic Analysis In the long term, carbon tax can make the use of alternative energy sources the new norm and set the standard in stone.
Tax Authority’s Effectiveness and Implications Apply the provisions of tax treaties in a fair and consistent manner; promote the fair sharing of taxing rights in tax treaties and the development of domestic laws; not promote or facilitate tax evasion or […]
Ecology of Commerce: Green Taxes The Ecology of Commerce is a critical analysis of the way we conduct our business and our society today. This will provide incentives for businesses to produce things in an environmentally sound way, and it […]
Internal Revenue Service in Tax Administration This is an analytical as well as empirical study with a view to exploring the deficiencies and impediments in the way of effective operation and management of the Internal Revenue Service.
Lomanno: Tax Law and Court Rulings Report The second fact is that the husband of a petitioner did not have the permission to sign her name to income tax in the years that are discussed and there was also no approval to […]
The Provision of the Information on Tax Treatments The complexity of this framework might be confusing for people and presuppose some difficulties with the determination of various types of payments that are obliged to do.
How to Tax the Digitalized Economy As such, the company has to pay fees twice, which results in a significant economic burden, increased prices to compensate for the loss and a general slowing of business growth.
Property Taxes Concepts Analysis To adjust this indicator, it is necessary to review the market value of the property regularly, which will be the main function of the group of market agents.
Property Taxes and Assessment System The government should consider not only the current value of the property in the area and state of the evaluated object but also the term of ownership to distribute taxes equitably.
Sweden’s vs. Ireland’s Tax Policy In this regard, it can be expressed differently, noting that in Sweden, there is no tax on the property of individuals in its classical sense.
Tax Policies in Sweden and Ireland The tax burden on the economy is more significant in Sweden than in Ireland, and the rules of fiscal laws are more stringent in the Scandinavian country, although its self-regulation is more advanced.
Microeconomics: Cigarette Taxes and Public Smoking Ban The problem of passive smoking will be minimized when the number of smokers decreases. It is agreeable that the meager incomes of such families will be used to purchase cigarettes.
The Political Stream: New Tax on Sweetened Beverages We delegate our rights to the government, including the local government of San Francisco, so that they can perform the measures that are beneficial to us.
Tobin Tax for the United Kingdom and United States The reason is that the commission has put it clear that the financial transaction tax will not only be implemented to financial institutions that are within the FTT region.
Swobodaville City’s Tax Revenues Most of the tax rates are imposed by either the central government or the local authority. When the income tax rates are set locally, there is a tendency for the authority to offer lower tax […]
Federal Government’s Tax Spending: Rules and Limits The article called “Federal employees ask taxpayers to buy them personal items” posted on The Washington Examiner news portal by Sarah Westwood discusses the areas of expenditures of the federal employees and the prohibitions concerning […]
International Tax Havens and Impact on Arizona and World The study will be focusing on examining the impact of international tax havens on Arizona and the world, specifically the international financial market, which in turn has the capacity to affect the agribusiness environment, its […]
“Tobacco Companies Elude Tax Increase” by Matt Apuzzo In this work, some economic models will be considered in order to understand the intentions of the author of the article “Tobacco Companies Elude Tax Increase” and clear up whether the information presented is reliable […]
Income Tax Breaks and Housing for the Elderly This policy was formulated in 2002 to cater to the elderly as it had been found that the majority of them suffered from fall-related injuries.
Corporate Tax Assignment in the UK and the US It is noteworthy that companies-residents of countries that have established income tax treaties with the US are only subjected to taxation “only to the extent the income is attributable to a permanent establishments in the […]
New Tax Reform of 2017 in the United States The paper consists of two parts: the essence of the reform and its perception by various social and political stakeholders will be summarized, and then the reform will be investigated in the context of the […]
Deferred Tax Assets and Future Payments Study The author also establishes the significance of the research question, explaining that determining the presence of a strong association between deferred taxes and future tax payments could be used to improve the current financial accounting […]
The Importance of Tax in Our Life A critical view of the tax reveals that its intention was not to boost health outcomes for the citizens of Cook County, but to help the administration in raising about $1.
Repealing Soda Tax: Pros and Cons The article titled “Chicago’s Soda Tax is Repealed,” published by The Economist on October 13th, 2017, celebrates the repeal of the infamous soda tax, which received large amounts of criticism from both the soft drink […]
Republican Tax Rewrite: Helps Some, Hurts Others The purpose of the piece is to explore the consequences of the recent tax rewrite, pushed by the Republicans. An excellent alternative to the government’s actions, in this case, would be to involve the public, […]
Tax Reform in the United States Furthermore, the adoption of the Consumption Tax as the foundation for the current fiscal system will encourage the residents of the United States to change their buying behavior.
Corporate Tax Rates and Project Valuation In this paper, the influence of corporate tax rates and the importance of project valuation, cash flows, and risk analysis will be discussed.
Legal Marijuana Market Analysis and Taxes Impact Consequently, the primary goal of this paper is to understand the impact of taxes on the financial stability of the market for legal marijuana with the help of the law of supply and demand and […]
Tax Lien as a Car Purchasing Hindrance In case one is buying a house or a car and the tax lien is a hindrance to the purchasing process the Taxpayer Advocate service should be contacted for immediate action to be taken towards […]
US Corporate Taxes Improvement and Alternatives The repatriation process will also increase the total US income; since many companies will relocate, back home and their tax revenues will benefit the country.
American Estate Tax, Laws and Ways of Minimization The fair market value of the estate is adjusted with the amount of related allowable deductions to obtain the value of the net value of the Estate.
Value-Added Tax in the United Arab Emirates The discovering of the oil sources transformed the UAE to the economically powerful country; however, the other side of the problem is that oil and gas made the UAE dependent from the sources and can […]
Drug Legalization: Increased Taxes v Health Issues A brief analysis of the problem shows that legalisation of drugs is an efficient and even necessary measure to address the problem.
UAE Tax Policy Analysis Put back on the blue hat and make recommendations
Effects of Taxes and Economic Incentives on Business In spite of the wide array of these elements, analysts argue that taxes play the most critical role in influencing the location choices. In this paper, the author will assess the impacts of taxes and […]
The “Waist Banned” Article – Taxes on Junk Food On the other hand, the article describes the possibility of a failure in the projected effects of taxation on junk foods because of the likelihood of junk food addicts to forego expenditures of important foods […]
Taxes on Alcohol and Cigarettes as a Healthcare Costs According to the Senate Committee mandated to oversee the department of finance, the cost of managing diseases related to liquor and cigarettes in the next ten years will be over $1.
The Strategy of Toyota and H&R Tax Service As such, the key to success as well as prolonged existence in the market calls for the organizations to establish a tradition that ensures the development of modern initiatives, training and the application of new […]
Tax Shelter and Offshore: Control and Investment From this point, the long-term investment can be discussed as the effective tax shelter method to reduce the taxable income and tax payments.
Liberty Tax Services Company Analysis This essay describes an interview conducted to establish the reasons why the management of this company decided to ignore all norms and jokingly use phrases that seem to belittle the quality of services offered by […]
Federal Tax Law: Implications of Replacement The integration of the federal tax rate would improve the government’s capacity to ensure equity in the administration of the tax law. Replacing the federal income tax rate would contribute to considerable promotion in the […]
Increasing Sin Tax for Increasing Costs of Medical Care Should The United States Federal Government increase “sin taxes” on alcohol and tobacco to help pay for the increasing costs of medical care?
VAT Versus Flat Tax Versus More Progressive Tax On the other hand, progressive tax is the form of tax where tax rate varies with income. In this case, the VAT tax may reduce the level of aggregate demand in the country.
Need of Tax Cuts
University Students Should Not Pay Tax
Taxes and Education: A Cooperation That Went Awry
Hollywood Taxes for the Film Industry
Taxes Effects on Goods and Services
Property Tax Role in a Developing Country
Tax Law Sources: Substantial Authority and Courts
Organizational Change Project “Fat Tax” in Denmark
Effectiveness of Carbon Tax in Environmental Sustainability
Tax Equity in Countries Economy
Best Tax Preparation Office in Tampa, Florida
Mineral Resource Rent Tax Policy
Using Taxes to Address Traffic Safety Problems in Oman
Impacts of the Implementation of Australia’s “Carbon Tax”
Bush Tax Cuts Debate
Taxes, Capitalism, and Democracy: Karl Marx vs. Plato
Tax Cuts in Keynesian Economics
Income Taxation in Canada
Putting Out the Fires: Will Higher Taxes Reduce the Onset of Youth Smoking?
State Management of Taxes and Policies
Inflation Tax – Printing More Money to Cover the War Expenses
Australian Taxation: Minerals Resource Rent Tax
Carbon Tax Advantages and Disadvantages in Australia
The Mineral Resource Rent Tax in Australia
Fixing Illinois’ Taxation Mess
Exempted From Paying Taxes: International Students Who Are Not Working
Self Managed Super Fund: Superannuation and Tax
Tax Hikes and the 2011 Economic Collapse
Fraudulent Accounting and Tax Evasion
Legal and Illegal Tax Shelters
Roles of Property Tax
Effect of tax on Vietnamese hangers
Economic Effects of Tax Reform
Tax Evasion in Egypt
The Evaluation of Tax Reform Strategies in the United States
The raise of Taxes at the United States
We Should Use Tax Money to Enforce Mandatory Drug Treatments on Drug
U.S. Corporate Tax Havens
The Internal Revenue Service Uncovers Tax Fraud with a Data Warehouse
Government Spending and Tax Legislation Signed by the President
Welfare Expenditure Reduction: Obama’s Federal Worker “Tax”
Relationship Between Budget Deficits and Tax Cutting
Tax efficient financial planning
Fair Tax and Laffer Curve
The Significance of Lower Taxes to the average Canadian Citizen
Budgeting in USA: Property Tax
How tax cuts help revive the economy
Environmental Management: Green Taxes
American Tendency of Rising Taxes
Australian Goods and Services Tax System
The Fat Tax Concept
Are Capital Taxes Racing to the Bottom in the European Union?
Does Firm Heterogeneity Impact the Effectiveness of Carbon Taxes?
Why Are Property Taxes Important for Local Communities?
Can Border Carbon Taxes Fit Into the Global Trade Regime?
How Do Taxes Affect Interstate Migration?
Who Benefits Most From Property Assessment Taxes?
Are Consumption Taxes Preferable to Income Taxes for Preventing Macroeconomic Instability?
Does Social Trust Increase Willingness to Pay Taxes to Improve Public Healthcare?
Can Green Taxes Save the Environment?
How Do Tax Policies Affect Individuals and Businesses?
Why Doesn’t the US Include Sales Tax in Prices?
Should Euro Area Countries Cut Taxes on Labor or Capital in Order to Boost Their Growth?
Are Differentiated Carbon Taxes Inefficient?
How Do Capital Taxes Harm Economic Growth?
Can Property Taxes Reduce House Price Volatility?
Would People Rather Pay Taxes or Trade Taxes to Pay for Environmental Goods?
Are Environmental Taxes Affected by Legislatures’ Ideological Positions?
How Do Major Local Taxes Affect Private Employment?
Can Redistributive State Taxes Reduce Inequality?
Are Small Business Owners More Successful in Avoiding Taxes?
What Is the Most Important Tax Used at the Local Level?
Can Taxes Drive Agglomeration While Approaching the Global Economy?
How Effective Are Environmental Taxes in the Petroleum Industry?
Are Soft Drink Taxes an Effective Mechanism for Reducing Obesity?
Should the Government Increase Taxes on Oil to Encourage More Public Transport Use?
What Are the Ways to Save Income Tax in India?
How Do the Wealthy Minimize Their Tax Burden in the U.S.?
Are Taxes Credits Effective in Developing Countries?
How Do Taxes Affect the Incentive to Invest in New Intangible Assets?
Could Higher Taxes Increase the Long-Run Demand for Capital?
The Impact of Taxation on Investment Rates
Tax Havens: Strategies and Consequences of International Taxation Avoidance
Evaluation of Profit Shifting in Corporate Taxation
Use of Tax Incentives in Promoting Adoption of Renewable Energy
How Tax Policy Affects Small Business Growth and Entrepreneurship
Tax Compliance and Behavioral Economics
Wealth Taxation’s Feasibility in Addressing Income Inequality
Global Efforts to Tax Digital Economy Transactions
The Laffer Curve and Optimal Tax Rates
Tax Treaties, Double Taxation, and Taxation Rights Between Countries
Green Taxation Policies and Environmental Sustainability
Foreign Direct Investment Inflows and Taxation
Value-Added Tax and Consumption Taxes: Different Models
Property Tax in Funding Local Services
The Challenges of Tax Enforcement in Developing Countries
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15 Dec 2020
Working Paper Summaries

Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

The approach used by most economists to check academic research results is flawed for policymaking and evaluation. The authors propose an alternative method for designing economic policy analyses that might be applied to a wide range of economic policies.

31 Aug 2020
Research & Ideas

State and Local Governments Peer Into the Pandemic Abyss

State and local governments that rely heavily on sales tax revenue face an increasing financial burden absent federal aid, says Daniel Green. Open for comment; 0 Comments.

12 May 2020

Elusive Safety: The New Geography of Capital Flows and Risk

Examining motives and incentives behind the growing international flows of US-denominated securities, this study finds that dollar-denominated capital flows are increasingly intermediated by tax haven financial centers and nonbank financial institutions.

01 Apr 2019
What Do You Think?

Does Our Bias Against Federal Deficits Need Rethinking?

SUMMING UP. Readers lined up to comment on James Heskett's question on whether federal deficit spending as supported by Modern Monetary Theory is good or evil. Open for comment; 0 Comments.

20 Mar 2019

In the Shadows? Informal Enterprise in Non-Democracies

With the informal economy representing a third of the GDP in an average Middle East and North African country, why do chronically indebted regimes tolerate such a large and untaxed shadow economy? Among this study’s findings, higher rates of public sector employment correlate with greater permissibility of firm informality.

30 Jan 2019

Understanding Different Approaches to Benefit-Based Taxation

Benefit-based taxation—where taxes align with benefits from state activities—enjoys popular support and an illustrious history, but scholars are confused over how it should work, and confusion breeds neglect. To clear up this confusion and demonstrate its appeal, we provide novel graphical explanations of the main approaches to it and show its general applicability.

02 Jul 2018

Corporate Tax Cuts Don't Increase Middle Class Incomes

New research by Ethan Rouen and colleagues suggests that corporate tax cuts contribute to income inequality. Open for comment; 0 Comments.

13 May 2018

Corporate Tax Cuts Increase Income Inequality

This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are concentrated on top earners, who may also exploit additional strategies to increase the share of total income that accrues to the top 1 percent.

08 Feb 2018

What’s Missing From the Debate About Trump’s Tax Plan

At the end of the day, tax policy is more about values than dollars. And it's still not too late to have a real discussion over the Trump tax plan, says Matthew Weinzierl. Open for comment; 0 Comments.

24 Oct 2017

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

As debate begins around the Republican tax reform proposal, Mihir Desai and Matt Weinzierl discuss the first significant tax legislation in 30 years. Open for comment; 0 Comments.

08 Aug 2017

The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth

This paper offers evidence of potential issues with the current United States system of taxation on foreign corporate profits. A reduction in the US tax rate and the move to a territorial tax system from a worldwide system could better align economic growth with growth in corporate profits by encouraging firms to invest domestically and repatriate foreign earnings.

07 Nov 2016

Corporate Tax Strategies Mirror Personal Returns of Top Execs

Top executives who are inclined to reduce personal taxes might also benefit shareholders in their companies, concludes research by Gerardo Pérez Cavazos and Andreya M. Silva. Open for comment; 0 Comments.

18 Apr 2016

Popular Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation

This paper presents survey evidence that the normative views of most Americans appear to include ambivalence toward the egalitarianism that has been so influential in contemporary political philosophy and implicitly adopted by modern optimal tax theory. Insofar as this finding is valid, optimal tax theorists ought to consider capturing this ambivalence in their work, as well.

20 Nov 2015

Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Dina Pomeranz examines the use by public agencies of rigorous impact evaluations to test the effectiveness of citizen efforts.

07 May 2014

How Should Wealth Be Redistributed?

SUMMING UP James Heskett's readers weigh in on Thomas Piketty and how wealth disparity is burdening society. Closed for comment; 0 Comments.

08 Sep 2009

The Height Tax, and Other New Ways to Think about Taxation

The notion of levying higher taxes on tall people—an idea offered largely tongue in cheek—presents an ideal way to highlight the shortcomings of current tax policy and how to make it better. Harvard Business School professor Matthew C. Weinzierl looks at modern trends in taxation. Key concepts include: Studies show that each inch of height is associated with about a 2 percent higher wage among white males in the United States. If we as a society are uncomfortable taxing height, maybe we should reconsider our comfort level for taxing ability (as currently happens with the progressive income tax). For Weinzierl, the key to explaining the apparent disconnect between theory and intuition starts with the particular goal for tax policy assumed in the standard framework. That goal is to minimize the total sacrifice borne by those who pay taxes. Behind the scenes, important trends are evolving in tax policy. Value-added taxes, for example, are generally seen as efficient by tax economists, but such taxes can bear heavily on the poor if not balanced with other changes to the system. Closed for comment; 0 Comments.

02 Mar 2007

What Is the Government’s Role in US Health Care?

Healthcare will grab ever more headlines in the U.S. in the coming months, says Jim Heskett. Any service that is on track to consume 40 percent of the gross national product of the world's largest economy by the year 2050 will be hard to ignore. But are we addressing healthcare cost issues with the creativity they deserve? What do you think? Closed for comment; 0 Comments.

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Taxation: An Interdisciplinary Approach to Research

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Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in law, economics, accounting, political science, and social policy. Its authors then go to introduce an inter-disciplinary research approach to taxation research. Effective approaches to research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research. Written by a group of international experts, this book will be essential reading for new researchers in the tax field, including PhD students; for existing researchers wishing to broaden their understanding of taxation; for policymakers wanting to gauge where the leading edge of current tax research lies; and for tax practitioners interested in scholarly contributions to their field of practice.

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174 Tax Research Topics to Write About

Are you looking for interesting tax topics for research? StudyCorgi has collected the most exciting tax research paper topics on corporate and personal income taxes, tax law, and other taxation aspects. Read on to get inspired!

🏆 Best Tax Research Topics

🔎 easy tax research paper topics, 👍 good tax topics for research paper, 🌶️ hot tax topics for presentation, 🎓 most interesting tax topics to write about, 💡 simple taxes essay ideas, ❓ tax research questions.

McDonald’s Company: The Flawed Fast Food Tax
Fair Trade: Japan – Taxes on Alcoholic Beverages
Tax Reform as a Solution of Economic Problems
Tax Incentives and Their Benefits to Communities
High Taxes’ Benefits for Education and Healthcare
Amazon Inc.’s Consolidation Process and Tax Benefits
Combating Recessions with Spending Hikes Rather Than Tax Cuts
The Pink Tax: Inequality Should Be Outlawed Inequality can be manifested in different dimensions, ranging from racial prejudices to judgment of personal life partner choices.
Effect of Soda and Plastic Bag Tax Policies Within modern society, it is crucial to be acknowledged the core principles of the economic theory and its implications on every aspect of daily life.
Tax Reforms From a Judeo-Christian Perspective Tax is a primary method used by most governmental organizations to collect revenue. Tax cuts are the depletion and changes made to taxes paid by citizens, saving taxpayers money.
Carbon Tax Role in Enhancing Environmental Sustainability Environmental sustainability involves making decisions and engaging in activities aimed at protecting nature. Emphasis is placed on preserving the earth’s capability to support life.
Tax Inequality in America While the American tax model is intended to remain progressive, little gains have been recorded so far since the level of tax inequality has remained the same over the years.
Tax Information Exchange Agreements and Mutual Legal Assistance Treaties in Kenya The periods in which countries tried to make cash from hosting politically depicted persons, shell banks, or known terrorists’ cash and no questions asked are gone.
Fat Taxes in the US The paper defends the position that the levies are a practical means through which cases of obesity can be significantly reduced in countries such as America.
Human Resource Management at Vigo County Tax and Municipal Services Office Compensation and benefits administration should be considered by the HRM in Vigo County Tax & Municipal Services Office, as the information clerks are not motivated enough.
The Value Added Tax in the United Kingdom In the United Kingdom, value added tax is the main source of the government revenue. The value added tax finances the largest fraction of the government spending.
Softron Tax Company’s Segmentation Issues The main issue identified for Softron Tax is low awareness and the need to establish a strong customer base in Ottawa; the issue is directly associated with segmentation.
Oil and Energy Companies in the US: The Windfall Profits Tax Although a windfall gains tax would not alter the demand for oil, it may make it more difficult for companies to recoup the costs of new production.
Tax Research: A Like-Kind Exchange According to US tax law, a like-kind exchange is a single transaction that permits the sale of one asset and the purchase of a different replacement asset.
The Regressive Tax System in Texas Texas’s regressive tax system is unfair to low-income earners as it heavily taxes them compared to high-income earners.
Tax Policy on Cryptocurrencies Despite the viability of cryptocurrency for future business stability, the tax policy imposed on it will continue to hinder its vast adoption in the market.
A Black Tax Phenomenon: Economic and Social Perspectives A black tax is a phenomenon that makes Black society feel uncomfortable living. Examining the black tax from an economic and social perspective is essential.
Implementation of Environmental Tax and Related Economic Instruments It is disadvantageous for the government to control the road, making the people pay double toll fees such as those involved in the construction and maintenance.
Tax Issues Relating to Multinational Corporations in America The paper examines tax issues related to multinational partnerships in America provides an analysis of the facts and applicable tax laws and how they affect the activities.
Gasoline Consumption and Tax Effects Consumers respond to gasoline tax increases like changes in gasoline prices, which usually result in a reduction in gasoline consumption.
Setup of Minimum or Base Federal Tax Rate The paper considers the possibility of creating a minimum or base federal tax rate for all taxpayers, and illustrates the approach for different income levels.
1031 Exchanges in the New Tax Environment Investors and business people have the opportunity to benefit from the deferred taxation of exchange by section 1031 of the tax code during transactions.
The Best Tax System in Personal Opinion Taxation primarily imposes mandatory levies on entities and individuals through countries’ governments globally.
Landline Service Taxes and Impact on Markets Governments have imposed high tax rates on landline usage. The essay discusses why landlines are heavily taxed and their impact on the markets.
Earmarking Taxes for Improving the Health Sector This paper aims to examine policies regarding earmarking taxes on luxury goods, such as oil and tobacco, in favor of healthcare improvements.
Aspects of Obama’s Tax Reforms This essay discusses the taxation policies proposed during the Obamas administration, their implementation, and an evaluation of the policies’ achievements.
Cutting Taxes, Increasing Tax Revenue, and Fiscal Policy This annotated bibliography reviews three articles devoted to three different topics: cutting taxes, increasing tax revenue, and fiscal policy.
Raising Taxes: Is It Really Necessary? An increase in taxes on the number of individuals is not a compulsory measure but only one of the options for solving the country’s financial problems.
Tax Use and Budget Financial Plan of New York City The cost of living is equally high, with dirty subways, underfunding public schools, and high numbers of homeless people, beating the logic of such high taxes.
Tax Law Reforms and Individual Tax Burden Two tax reforms that were discussed in the podcast by AICPA are the reduction in corporate tax rates and qualified business income deductions.
Taxes Analysis in the State of Arizona Arizona’s state income tax is 2% of an individual income based on the payroll statement, while Arizona’s sales tax is 8.6% of the total amount of goods purchased.
Tax Research Problem Parent Corporation The parent corporation must raise its ownership to eighty percent for it to qualify for the non-recognition requirement before the full liquidation of the subsidiary corporation.
Aspects of Corporation Tax The paper discusses taxes. They normally decrease the amount of wage the employees take home. In most situations the taxation effects are evident.
Source Income and Foreign Tax Credits All passive incomes are taxed at a flat rate of 30 percent and neither deductions nor exemptions are allowed on the income.
The Role of Tax System, Tax Reform in Hong Kong The major revenue for Hong Kong has been extremely volatile with the amounts approximated to the nearest billion.
Tax Model in Hong Kong Tax Reform The Hong Kong tax system provides practical evidence for developed country`s tax legislation. Hong Kong does not impose a tax on the general income tax nor does its taxation rates.
Systems of Hong Kong Tax Reform The purpose of taxation can be summarized as very straightforward and understandable, for a good performance of a state.
International Tax Treaties for Multinational Firms Companies engage in business to make profits after which they either reinvest back into the company to expand the company.
Contemporary Taxation Issue: Green Tax System The paper debates the objectives of environmental taxes, assesses the arguments on a green tax shift, and examines the approach the UK has adopted in the past two decades.
Obamacare’s Impacts on Taxes The Obamacare insurance scheme is meant to ensure that even the low-income families in the United States of America can secure a health insurance plan.
Proposed Tax on Sugary Beverages A recent debate concerning the proposal of Tax on Sugary Beverages has created a huge controversy and divided opinion.
Is the United States Earned Income Tax Credit Fair? The United States Earned Income Tax Credit (EITC) refers to a government initiative that aims to improve the financial stability of citizens by giving tax refunds to citizens.
Tax Research Problem of Selling Rare Coins According to the definition advanced by IRC, capital assets include assets that are held by the taxpayer either for personal or business use.
S-Corporations and C-Corporations Transition and Taxes After transiting from a C-corp to an S-corp the S-corp might find itself in tax consequences from earning and also profits that have accumulated from the time of regular taxation.
Cigarette Tax Policy and Health Care The purpose of this paper is to discuss the health and financial effects of a proposed policy to increase the excise tax on cigarettes.
Tax Issues Affecting Non-US Citizens The purpose of the research paper will be to look at taxation issues that affect non-US citizens in the country.
Tax Research Problem: Determination of Taxable Income This document examines the facts, issues, and authorities involved in determining taxable income in situations where property improvements are being made.
Collaboration Agreement: A Partnership for Tax Purposes A collaboration agreement between A Corporation and B Corporation is a partnership for tax purposes under the current regulations.
Multijurisdictional Tax Planning Multijurisdictional tax planning has become an integral part of all financial matters in the trading industry.
Tax Research Problem of Espionage Fees Mr. Towers is liable for failing to pay tax for the one million he withdrew from the account provided by the Soviet Union.
Tax Planning for Executive Compensation The efficiency of executive compensation for shareholders is something that boards of directors and companies strive to achieve by maximizing their tax deductibility.
The Sources of Tax Revenue in the US From an economic perspective, taxes fall on the one who caters to their burden, be it an establishment such as a business or consumers of manufactured goods.
Towards a Successful Personal Income Tax System in Hong Kong It is the purpose of this paper to critically evaluate how a successful personal income tax system can be implemented in Hong Kong.
Hong Kong’s Tax System Any country will adopt a particular tax system as a way of solving most of the social and economic problems faced by the nation.
Personal Income Tax in Hong Kong and China This paper assesses the salary taxes in Hong Kong in relation to those in the US giving a close analysis to the willingness of the respective citizens to pay up for the taxes.
Tax System for Decrease of Cigarette Consumption This paper seeks to determine the effectiveness of the taxation system in controlling cigarette consumption behaviors through an economic analysis.
Tax Research Memo and Calculations This paper can confidently say that since the financial institution bought this annuity from Barry at a discount, the proceeds they would get from this annuity until maturity.
The US Estate Tax Reform The controversy around the estate tax reflects the conflict between individual property rights and democratic notions of equality.
Tax Forecasting for the Republic of Vardar This paper seeks to revise a tax collection in the Republic of Vadar, make recommendations and build the forecast.
CPA Firm: Outsourcing the Basic Tax Revenues Outsourcing the company using basic tax returns affects the effectiveness and efficiency of the company, since the prices of services raise and increase income and investments.
Tax Cuts and the Economy Even though tax cut draws a lot of arguments for and against them, the tax cut could be really influential in the recovery process of the economy.
Walmart Organizational Specifications: Increasing Taxes and Lack of Proper Treatment for Employees The essay describes the organizational problems of Walmart company, such as increased taxes on the products and firing the employees without any pension.
Political Science: Tax Cuts in America: Are They Good? Americans argue about the increases in taxes. Some believe that tax cuts to all income brackets help to stimulate economic growth.
Income Tax versus National Sales Tax The question of the best kind of taxation system favorable for use has raised great concerns to many people and governments.
US Tax System: Deferred Compensation Definition The concept of deferred compensation is an essential maneuver in order to alter the tax value. Despite the ongoing theoretical synthesis of various aspects of taxation, there is no specific concept.
Sugary Drink Tax as a Public Health Policy This paper concentrates on the initial stage of the initiation of the tax on sugary drinks and the part played by a nursing professional in the process.
Tax Reform: Corporate Tax Reduction and Its Consequences The paper is aimed to discuss the reduction of corporate tax, and the role of the state in corporate relations.
State vs. Federal Taxes: Which Must Be Abolished The purpose of this paper is to examine the unique benefits of federal and state taxes and propose a new model whereby one of the two is abolished.
Fiscal Policy: Federal Investment and Taxes The main instruments of fiscal policy are the revenues and expenditures of the state budget, which are taxes and government spending.
How Taxes Affect Deadweight Loss? Deadweight loss is the loss in social surplus that occurs when a market produces an inefficient quantity. Deadweight loss appears in case demand and supply are unbalanced.
Tax Benefits and Social Security Welfare economics lays significance on how the health of citizens contributes to economic growth and development.
“Alberta Should Tax Its Way Out of the Hole” by Lamphier Lamphier’s “Alberta Should Tax its Way out of the Hole” offers suggestions on how to deal with the Canadian province of Alberta’s revenue deficit.
The US Highway Trust Fund and Federal Fuel Tax The current paper provides an overview of the US Highway Trust Fund’s existing issues and identifies several solutions that may address the problem.
Tax Incentives Functions and Application The paper discusses probable approaches for the application and utilization of the tax incentives to enhance the social and economic condition of the community.
Economics: Carbon Tax vs. Cap-and-Trade System The carbon tax discourages the usage of environmentally hazardous vehicles. Cap-and-trade system involves a smooth transition from one type of energy production to another.
Carbon Tax and Cap-and-Trade System The problem of carbon emission into the atmosphere is highly associated with the greenhouse effect that has become a paradox in the world’s environmental economics.
Taxes in Australian Gambling Industry The increase in taxes in the gambling industry in Australia cannot directly respond to the problem of gambling costs as well as to many social and moral issues.
Australian Tax Office’s Transformation Program The Australian Tax Office initiated a 10-year transformation program that was aimed at overhauling its IT platform to enhance its ability to serve its clientele in the year 2000.
Accofirm Bookkeeping and Tax Compliance Services This report focuses on how the company to be established will help small and medium-sized firms tackle issues from bookkeeping, financial management, auditing, and tax compliance.
Inflation and Capital Gains Taxes in a Small Open Economy
International Experiences With Securities Transaction Taxes
Income Taxes and Dividend Policy
Corporate Taxes, Strategic Default, and the Cost of Debt
Debt Policy, Corporate Taxes, and Discount Rates
Culture and Taxes: Towards Identifying Tax Competition
Direct and Indirect Taxes in India
Integrating Business and Personal Income Taxes
Interdependent Behavior and the Effect of Taxes
Europe`S New Border Taxes
Effective Property Taxes and Tax Capitalization
Corporate Leverage and Taxes in the U.S. Economy
Flat Taxes and Effective Tax Planning
Demography and the Composition of Taxes: Evidence From International Panel Data
Economic Development: Raising Revenues Without Increasing Taxes
Disability, Taxes, Transfers, and the Economic Well-being of Women
Energy Taxes and Aggregate Economic Activity
Federal Taxes Are Used to Fund the Government
Customs Unions and Domestic Taxes
Environmental Taxes and Industry Monopolization
Deferred Taxes, Earnings Management, and Corporate Governance: Malaysian Evidence
Inflation, Taxes, and the Durability of Capital
Estate Taxes, Consumption Externalities, and Altruism
Labor Taxes, Productivity and Tax Competition
Company Dividends and Taxes in the UK
Inflation, Taxes, and Interest Rates
Income Taxes and Urban Spatial Structure
Domestic Taxes and the External Debt Laffer Curve
Interest Rates, Income Taxes, and Anticipated Inflation
Income Taxes and the Composition of Pay
Insurance and Corrective Taxes in the Health Care Market
Business Cycles With Distorting Taxes and Disaggregated Capital Markets
Liquidity, Taxes, and Short-term Treasury Yields
Inflation, Taxes, and the Composition of Business Investment
Comparing Progressive and Regressive Taxes
Deferred Taxes and Bond Ratings: A Canadian Case
Fiscal Federalism and Optimal Income Taxes
Interest Rates, Taxes, and Corporate Financial Policies
Fiscal Competition Over Taxes and Public Inputs
Inflation, Income Taxes, and Owner-occupied Housing
Aging, Taxes, and Pensions in Switzerland
Income Taxes, Sorting, and the Costs of Housing
House Prices and Local Taxes in the UK
Environmental Taxes and the Double Dividend
Government Deficits, Distortionary Taxes, and the Current Account
Estate and Gift Taxes and Incentives for Inter Vivos Giving in the US
Globalization and the Mix of Wage and Profit Taxes
Income Taxes and Entrepreneur’ Use of Labor
Energy Taxes and Greenhouse Gas Emissions in Australia
Fiscal Federalism Spending and Taxes
Capital Income Taxes and the Benefit of Price Stability
Financial Activities Taxes, Bank Levies and Systemic Risk
Corporate Taxes, Leverage, and Business Cycles
Government Spending, Taxes, and Economic Growth
Government Revenue Sources Are Taxes and Borrowing Money
Contribution Ceilings and the Incidence of Payroll Taxes
Income Taxes, Property Values, and Migration
Deferred Taxes and Cost of Debt: Evidence From Japan
Inflation, Taxes, and the Public Debt
Marginal Taxes and the Asset Portfolios of Swedish Households
Have State and Local Taxes Contributed to the South’s Economic Rise?
Are Progressive Income Taxes Stabilizing?
Should Rich People Pay More Taxes Than Poor People?
Are Consumption Taxes Really Better Than Income Taxes?
How Different Are Income and Consumption Taxes?
Would Cutting Payroll Taxes on the Unskilled Have a Significant Effect on Unemployment?
Can Capital Income Taxes Survive in Open Economies?
Are Canadian Provincial Tax Systems Becoming More Regressive?
Why Didn’t the Tax Reform Act of 1986 Raise Corporate Taxes?
Can Fat Taxes and Package Size Restrictions Stimulate Healthy Food Choices?
Are High Taxes Restricting Indiana’s Growth?
How Effective Are Emissions Taxes in an Open Economy?
Can Green Car Taxes Restore Efficiency?
Are Corporate Tax Burdens Racing to the Bottom in the European Union?
Can Increasing Taxes Reduce the Budget Deficit?
Should the Government Increase Taxes for Companies That Are Heavy Polluters?
Are Corporate Tax Reductions Real Benefits Under Imputation Systems?
How Does State Ownership Affect Optimal Export Taxes?
Can Taxes Stabilize the Economy in the Presence of Consumption Externalities?
Are Current Tax and Spending Regimes Sustainable in Developing Asia?
Does Business Development Raise Taxes?
What Advantages Might Indirect Taxes Have Over Direct Taxes?
Are Family Firms More Tax Aggressive Than Non-family Firms?
Does Paying Taxes Improve the Quality of Governance?
Are Local Tax Rates Strategic Complements or Strategic Substitutes?
What Are the Major Arguments for and Against Cutting Taxes?
Did Tax Policies Mitigate US Business Cycles?
Are Multinational Corporate Tax Rules as Important as Tax Rates?
Why Should Property Taxes Be Lowered for Farmers?
Does Culture Influence Tax Morale?

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CAMPUS TO CLIENTS

Practice and policy insights from academic tax research

Practice Management & Professional Standards
IRS Practice & Procedure

Editor: Annette Nellen, Esq., CPA, CGMA

In the continued spirit of bridging the gap between tax academics and tax practitioners, for the third year in a row, this column features examples of published academic tax research (see Meade, “ Campus to Clients: Academic Research for Your Practice Consideration ,” 52 The Tax Adviser 526 (August 2021), and Meade, “ Campus to Clients: Practitioners Can Benefit From Academic Tax Research ,” 51 The Tax Adviser 532 (August 2020)). The papers were selected by the External Relations Committee of the American Taxation Association (ATA) with the aim of sharing research that is relevant and of interest to practitioners. The ATA is the leading organization of tax academics, and the External Relations Committee aims to connect with tax professionals.

The five articles selected for this column highlight the wide breadth of topics and methodologies found in academic tax literature. Topics within academic tax literature that may be of interest to practitioners include tax policy, corporate and individual taxpayer behavior, effects of tax on stakeholders, tax accounting issues, and tax data analysis. Researchers provide valuable guidance on tax policy by providing insight on potential policy changes as well as feedback on existing policy.

Many academic tax papers examine corporate behavior using publicly available data such as annual reports, stock prices, rankings, and other sources of information. Studies of individual taxpayers are also common, with researchers conducting experiments or developing creative uses of public data. Federal, state, and international tax issues are often examined, as well as the impact of nontax developments on tax policy and behavior.

As with most academic research, these five articles were subject to a rigorous development and review process as outlined in the earlier columns. Researchers generally get input from peers on their “working paper” by presenting their thesis, approach, and initial findings at campus forums and conferences such as those sponsored by the American Accounting Association (AAA). Most articles undergo thorough blind peer review. Reviewers often call for some revisions, such as for clarification or deeper analysis, for the paper to be accepted for publication. The academic publishing world is often harsh, as many papers are rejected under these rigorous standards for research approach, content, novelty, and timeliness.

Of the articles summarized here, one was in a tax-specific journal, while the others come from broader accounting journals, including one focused on accounting history.

‘The Effects of Income Tax Timing on Retirement Investment Decisions’

Withdrawals from a tax-deferred (i.e., traditional) individual retirement account (IRA) or 401(k) are taxable, making the account’s after-tax value less than the nominal value appearing on a quarterly or annual account statement. This future tax liability’s salience is weak for most individuals, which may cause them to overestimate their after-tax retirement savings. Roth IRA accounts are not affected in this way because withdrawals from them generally are tax-free.

In their article published in the March 2021 issue of The Accounting Review (Vol. 96, Issue 2), Shane Stinson, Marcus Doxey, and Timothy Rupert hypothesize that individuals’ inclination to overestimate a tax-deferred account’s after-tax value may cause them to believe that it will be easier to meet their future cash flow needs than is the case. Such an individual therefore may see less of a need to generate a higher return than does an individual holding a Roth account with the same after-tax value, so investments held in tax-deferred accounts may be lower-risk, and thus lower-return, than investments held in Roth accounts.

The authors conducted an experiment to test this hypothesis. Participants allocated an account’s balance between two investments, where one of them had lower risk and a lower expected return than the other. Some participants had a tax-deferred account, while others had a Roth account. The two types of accounts had similar after-tax values. After controlling for participants’ risk preferences, the authors found that, compared with Roth account holders, tax-deferred account holders had higher estimates of their future after-tax balances, allocated more of their account to the lower-risk, lower-return investment, and perceived less difficulty in meeting their after-tax goal for retirement savings. These results are consistent with the authors’ hypothesis.

Additional parts of the experiment tested whether various interventions mitigate individuals’ inclination to take on less risk with a tax-deferred account. The authors found that tax-deferred account holders allocated more of their savings to higher-risk, higher-return investments when their retirement savings goal was stated in pretax dollars, when they had to estimate their final tax liability, and when they were given feedback about their progress toward saving for retirement. The authors also found that the effect was stronger when multiple interventions were applied simultaneously. Tax advisers and financial planning professionals are well positioned to provide such interventions, and the results of the authors’ experiment suggest that the interventions will have beneficial effects.

‘The Possible Weakening of Financial Accounting From Tax Reforms’

The objective of financial accounting is to provide information about a firm’s economic performance to shareholders and other external stakeholders. The objective of the federal income tax is to raise revenue and to provide various economic incentives to taxpayers. Because these objectives differ, a firm’s book income, which is determined under financial accounting rules, sometimes is greater than its taxable income, which is determined under tax law. This outcome can seem inappropriate to many taxpayers. Several proposals have been made in recent years to more closely link taxable income to book income, and the recently enacted Inflation Reduction Act of 2022, P.L. 117-169, includes a 15% minimum tax for large corporations that is based on adjusted financial statement income.

In her Presidential Scholar address to the AAA, which was published in the September 2021 issue of The Accounting Review (Vol. 96, Issue 5), Michelle Hanlon discusses several issues that are pertinent to such proposals. She notes that there could be full linkage, where book income is used as taxable income. There instead could be partial linkage, such as the business untaxed reported profits (BURP) adjustment that applied in the latter 1980s. Hanlon notes that the implementation of partial or full linkage is more complicated than many people realize because of such issues as net operating losses and controlled foreign corporations.

Hanlon reviews research on the financial reporting effects of linking book income and taxable income, such as during the BURP adjustment’s brief life and international differences in book-tax linkages. The evidence generally indicates that firms are more likely to alter their financial reporting to attain tax objectives when book-tax linkages are stronger, and this leads to a book income that is less informative for capital market participants. While these research results are not surprising to accountants, they seem to be underappreciated by the economists and lawyers who advise policymakers. Hanlon notes that there is not much research on these financial reporting effects and advocates for more of it.

Hanlon concludes that linking taxable income more closely to book income would be unwise because it likely would impair the quality of financial reporting. The capital market costs of such impaired quality are not easy to discern but are nonetheless real. In addition, increased book-tax linkages could tempt Congress to play a stronger role in financial reporting standard setting because of the tax effects. Whether or not one agrees with Hanlon’s conclusions, her discussion of the pertinent issues does an excellent job of better educating the reader about them.

‘Transparency and Tax Evasion: Evidence From the Foreign Account Tax Compliance Act (FATCA)’

The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010 (as part of the Hiring Incentives to Restore Employment Act, P.L. 111-147) to limit U.S. individuals’ ability to evade U.S. tax through the use of offshore accounts. The act requires automatic information transfers to the IRS about foreign account and cross-border payments by foreign financial institutions (FFIs). Prior to FATCA, FFIs were subject to self-reporting requirements under the qualified intermediary program established in 2001. The IRS estimated that $458 billion of annual offshore income was unreported in the years leading up to the passage of FATCA (IRS, “ The Tax Gap — Tax Gap Estimates for Tax Years 2008–2010 ”).

In their 2020 article in The Journal of Accounting Research (Vol. 58, Issue 1), Lisa DeSimone, Rebecca Lester, and Kevin Markle examine how U.S. individuals responded to the passage of FATCA. The shift from self-reporting under the prior rules to automatic third-party reporting increased the perceived and actual risk of detection, which should reduce the level of tax evasion. However, the costs of evasion could remain below the tax savings from the use of offshore accounts, resulting in continued evasion through such accounts.

The actual amount of hidden offshore assets held by U.S. investors is unobservable. To measure the effects of FATCA, the study uses “round-tripping” behavior, in which assets hidden in foreign accounts are invested back in the United States. Specifically, foreign portfolio investment by individual investors into the United States from tax havens, relative to other countries, measures the inbound investment part of the “round trip.” The amount of inbound equity investment to the United States from tax havens declined by $7.8 billion to $15.3 billion in the years following FATCA, consistent with U.S. investors’ moving financial assets out of tax havens following the rule change.

To avoid FATCA, U.S. citizens may renounce their citizenship. The authors observed a large increase in expatriations following FATCA. Investments in alternative investments that are not subject to FATCA appear to have increased following FATCA, specifically, European collective investment vehicles, real estate, and art. Taken together, these results show U.S. individuals’ behavior regarding investment location and allocation decisions changed in response to FATCA.

The study highlights an intended consequence of FATCA, specifically, the reduction of the use of offshore accounts in tax havens to avoid U.S. tax. While this is considered progress, the use of offshore accounts for tax evasion remains. As with many tax rules, unintended consequences have also been observed, in that U.S. citizens avoid the FATCA requirements in a variety of ways, including renouncing their citizenship and investing in assets not subject to FATCA. These are important considerations for policymakers moving forward with third-party reporting regimes.

‘SALTy Citizens: Which State and Local Taxes Contribute to State-to-State Migration?’

Although there are many reasons for people to relocate across state lines, it is an open question whether, how much, and which type of taxes affect individuals’ decisions on which state to reside in. In their 2021 article in The Journal of the American Taxation Association (Vol. 43, Issue 1), Amy M. Hageman, Sean W.G. Robb, and Jason M. Schwebke study the impact of taxes on location decisions by specifically investigating which state and local taxes are most associated with state-to-state movement of individuals.

Several studies have considered the relationship between taxes and state migration, with mixed results and limited sample composition. For example, one study (Young and Varner, “Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment,” 64 National Tax Journal 255 (2011)) found little evidence that taxes have any effect on the change in migration patterns for millionaires within New Jersey. However, another study (Cebula, “Migration and the Tiebout-Tullock Hypothesis Revisited,” 68 American Journal of Economics and Sociology 541 (2009)) concludes that people tend to be attracted to lower state income and property tax burdens.

The authors examine the tax-effect question by hypothesizing that there will be a greater decrease in population in states that have a higher overall burden of death/gift, sales, and property taxes. They test their hypotheses by using regression models that separately compare the net migration at the state level against each of the tax burdens. They find that states with higher taxes tend to be associated with greater out-migration. They also find, when combining all the tax burdens into one model, that property and some types of sales (selective sales) taxes are the most significant. When examining the economic impact on migration from these two taxes, they find that a one-standard-deviation increase in net migration is associated with a $12.99 and $126.73 per capita decrease in selective and property taxes, respectively, collected.

State and local policymakers would find this paper of interest as they consider the degree and type of taxation levied on residents. It is important to have the revenues to fund services and projects but at the same time recognize that an increase in taxes is associated with a decrease in overall tax participants. This paper provides some quantitative analysis that can help determine the right mix of taxes and services. Further, businesses can use this information when they consider where to locate operations to best attract talent and employees.

‘Six Decades of US Tax Reform: Why Has the Average Couple’s Tax Burden Increased?’

The IRS and many other federal and state offices and agencies collect a lot of data, typically reported as raw data, such as how many returns are filed by individuals within various income ranges. What is not always seen is a lot of analysis of this data in ways that provide insights into historical trends and possible improvements to the laws to which the data relates.

In a 2021 article published in the Accounting Historians Journal (Vol. 48, No. 2), James M. Plečnik and Shan Wang report on their findings from research and tax calculations performed for 1955 through 2018. The researchers reviewed the tax laws applicable to a hypothetical median-income married couple with no dependents and income beyond eligibility for the earned income tax credit. This research involved finding the standard deduction, personal exemption, married-filing-jointly tax rate structure, and any special temporary relief provided to individuals, all for over 60 years. They also researched payroll tax information for the years under review. U.S. Census Bureau data was used to determine the median income for the couple, which ranged from $4,421 in 1955 to $80,663 in 2018.

With this income and payroll tax information (for both employee and employer, after tax), the researchers measured for all years the effective income tax rate (EITR) and the effective tax rate (ETR). The ETR includes both income and payroll taxes borne by the median-income couple. The authors found that the EITRs have decreased but ETRs have increased. They also observe that federal tax collections relative to GDP have been mostly constant over the past decades. They conclude that with payroll taxes included in the ETR analysis, there is a higher overall tax burden for the middle-class demographic studied.

The findings are a good reminder that employees bear federal taxes beyond what is reported on their Form 1040, U.S. Individual Income Tax Return , and how a distorted picture results for taxpayers and policymakers when the somewhat hidden payroll taxes are omitted from reports on tax incidence and ETRs. The article also includes interesting lists of the major individual tax changes enacted during each presidency from that of Dwight Eisenhower to Donald Trump’s.

Practice relevance

The five articles summarized here are a small portion of the tax research produced by tax faculty annually. When practitioners visit campuses or otherwise interact with faculty, we encourage them to ask faculty about their research. Academics will benefit from additional insights into how that research relates to practice, and we believe practitioners will gain insights that can help in their planning and advocacy work.

Contributors

David Hulse, Ph.D., is an emeritus professor at the University of Kentucky in Lexington, Ky.; Kerry Inger, CPA, Ph.D., is an associate professor at Auburn University in Auburn, Ala.; Annette Nellen, Esq., CPA, CGMA, is a professor in the Department of Accounting and Finance at San José State University in San José, Calif., and is a past chair of the AICPA Tax Executive Committee; and Mitchell Oler, CPA, Ph.D., is a department chair and associate professor at the University of Wyoming in Laramie, Wyo. For more information about this column, contact [email protected] .

Guide to Researching US Tax Policy

General tips, ask your professor, general guides to choosing a topic, browse cilp, ssrn, or bepress, newsletters, circuit splits, blogs & web resources, table of contents.

Finding Books
Congressional Research Service Reports
Finding Articles
Finding Statutes
Legislative History & Bill Tracking
Finding Cases by Headnote
Federal Administrative Law
Web Resources
Evaluating Sources
Decoding Abbreviations
Bluebook Citation 101 -- Academic Format
Citation Management Services
Law Student Guide to Identifying & Preventing Plagiarism
Law Library Useful Links
Accessing Databases & E-Resources
Get Help & About the Author

If this is for a seminar class, you will want to consult with your professor about what is required from you. Some faculty prepare a list of topic ideas. When choosing a topic, keep the following things in mind:

(1) choose something you find interesting since you will be spending a large amount of time living with this topic;

(2) think carefully about the scope of the topic – avoid overly broad or general topics as well as topics that are too narrow; and

(3) write about something new or look at an issue in a new light.

If you are writing a paper for a seminar class, your professor may have a list of topics that you can use or give you some ideas.

In addition to the Volokh and Falk books that were listed under Writing an Article - General Tips , the following are guides on finding a topic:

Available on HeinOnline, Lexis, Westlaw.

This Article has two sections. The first suggests ways to find an appropriate topic; the second outlines a procedure for "vetting"-- checking for preemption of the topic.

Note Topic Selection on the LexisNexis Services This does reference Lexis.com resources rather than Lexis Advance.
Westlaw, Guide to Legal Research for Law Review

By looking at what others are currently writing about, you can often find ideas about what you want to write about.

Follow directions in description to access content

Bloomberg Law Reports

Bloomberg Law publishes over 40 current report services that track news, topics and trends. Beyond the circuit splits found in the United States Law Week, Bloomberg Law Reports are an excellent resource for potential topics. You can even subscribe to email alerts or an RSS feed.

Mealey’s Newsletters (through Lexis)

Mealey's reports include case summaries, commentaries, and breaking news across different practice areas.

Law360 covers 45 practice areas and provides news on litigation, legislation and regulation, corporate deals, major personnel moves, and legal industry news and trends.

Lexis Emerging Issues

Emerging Issues Analysis articles provides guidance written by attorneys practicing in the field. The commentaries examine a wide range of recent cases, regulations, trends, and developments. They also cover national, state and international issues and provide expert insight in important areas and legal developments.

Westlaw Newsletters

Westlaw Legal Newspapers & Newsletters

CCH Topical Newsletters

CCH is a subsidiary of Wolters Kluwer publishing company and it is well known for business, labor and employment, tax, and health resources. Find and click on your topical area of interest. Then look at the news options for your topic.

A circuit split is where there is a difference of opinion among the United States Courts of Appeal. These often make great law review topics.

United States Law Week (Bloomberg BNA)

The easiest way to browse the Split Circuit Roundup is to use the BNA Online Publications link off of the Law Library’s webpage.

Seton Hall Circuit Review

This law review includes a Current Circuit Splits feature that briefly summarizes current circuit splits, but it also features longer, more in-depth articles analyzing important developments in law at the federal appellate level.

Lexis & Westlaw Searches of Case Law

Potential search to use: split or conflict /s court or circuit or authority
Note that you will want to limit by date and subject to avoid an overwhelming list of results.
Howard J. Bashman, How Appealing

Review the Table of Contents, comments, and/or notes in a textbook or treatise to generate topic ideas.

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Last Updated: May 29, 2024 8:40 AM
URL: https://guides.libraries.uc.edu/taxpolicy

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University of Cincinnati

Research Overview

Specialized tax research platforms & resources, learning tax research, federal tax statutes, federal legislative history, federal tax regulations, other irs guidance, u.s. tax court, u.s. department of justice -- tax division, treatises, books, and reporters, databases for finding tax-related scholarship (and other types of articles), specific tax journals, tax policy think tanks, online resources, other research guides, contact us, getting started.

This guide is designed to help you find laws and information on tax law issues. Although it focuses on U.S. federal tax law, it does include some information on state and local tax matters as well as some non -U.S. tax information.

The purpose of this guide is to introduce you to a number of useful tax law resources and get you started in the right direction. Legal research requires analysis and synthesis of information, and no one resource will likely provide complete information or data on any given topic.

For many of these databases, you will need to use your Harvard Key to authenticate yourself as a Harvard or HLS-affiliate. For others, you may need to register and create an account to gain access ( e.g. , Lexis, Westlaw, and Bloomberg Law). If you have any trouble accessing a database, please contact the library.

In addition, you should consider looking at the following tax-centric research platforms/resources:

Checkpoint (Thomson Reuters) Tax topics include federal, state, international, pension & benefits, estate planning, payroll, and more. Includes the US Tax Reporter (also available on Westlaw). NOTE: HLS-Affiliates (students, faculty & staff) can use the 1st link in the HOLLIS record for general access to Checkpoint (after providing their HLSMe credentials). If STUDENTS would like to create a personal account (to save searches, create alerts, etc.), they can do so by clicking on the 2nd link in the HOLLIS record. If FACULTY or STAFF would like to create a personal account, they should contact Lisa Lilliott Rydin at [email protected].
Cheetah (Wolters Kluwer) Cheetah for Tax Law combines authoritative content, expert analysis, practice tools, and current awareness for legal tax professionals to gain insights on today’s most challenging tax matters. (Formerly known as Intelliconnect.) Includes the Standard Federal Tax Reporter Available online using the "View Online" link in the HOLLIS record above.
TaxNotes - Federal Available online using the "View Online" link in the HOLLIS record above. NOTE: You must first create an account using an HLS-networked computer. This can be done on-campus or remotely by using a VPN connection.
Tax Notes - State Available online using the "View Online" link in the HOLLIS record above. NOTE: You must first create an account using an HLS-networked computer. This can be done on-campus or remotely by using a VPN connection.
Tax Notes - International Available online using the "View Online" link in the HOLLIS record above. NOTE: You must first create an account using an HLS-networked computer. This can be done on-campus or remotely by using a VPN connection.
IBFD - Tax Research Platform Global tax database, including country-specific tax guides, primary sources of law, tax treaties, global tax topics, books, journal articles and papers. Available online using the "View Online" link in the HOLLIS record above.
Getting the Deal Through (Lexology) Not exactly a "research platform" but the Getting the Deal Through (GTDT) module of Lexology lets you quickly compare laws across different countries and includes such Topics as "State and Local Taxes," "Tax Controversy" and "Tax on Inbound Investment."
Organisation for Economic Co-operation and Development (OECD) -- Tax Tax information, data, and other information regarding OECD member countries.
European Commission -- Taxation and Customs Union Information on EU tax policies.

Below are some books that can help you better understand how Tax Law resources are organized and where you can find them.

Federal Tax Research, by William A. Raabe KF241.T38 W47 2006x (Reference)
Federal Tax Research: Guide to Materials and Techniques, by Gail Levin Richmond & Kevin M. Yamamoto KF241 .T38 R53 2018 (Reference)
Federal Tax Research, by Joni Larson & Dan Sheaffer KF241 .T38 L37 2011 (Reference)

Primary Sources/Federal Government Resources

U.S. Code (official U.S. federal government site) See "Title 26" for the Internal Revenue Code (a/k/a "The Code").
U.S. Code (Legal Information Institute, at Cornell University) An alternative site for the U.S. Code (again, Title 26).

In addition to standard legislative history resources (e.g., ProQuest Congressional's Legislative Insight for federal legislative history), you should check out:

Taxation & Economic Reform in America, Parts I & II (HeinOnline) This historical archive contains thousands of volumes and millions of pages of legislative history materials and other documents. It includes the complete Carlton Fox Collection which contains nearly 42 years of historical legislation related to the internal revenue laws from 1909-1950, as well as other legislative histories related to taxation, economic reform, and stimulus plans.
The Joint Committee on Taxation's "Blue Book" Not exactly "legislative history".... At the end of each Congress, the Joint Committee Staff, in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, prepare explanations of the enacted tax legislation. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included.
Old Editions of the Standard Federal Tax Reporter (HeinOnline) PDFs of the superseded, loose-leaf volumes (1917-1985).
Code of Federal Regulations (official U.S. federal government site) Final IRS regulations can be found in Title 26 of the CFR. This compilation of regulations is updated annually, on a staggered basis.
e-CFR An alternative site for final federal regulations (this compilation, while not "official" is more user-friendly and updated faster). Tax regulations still under "Title 26."

The Federal Register is where all federal agency rules and regulations are initially published (when first proposed -- perhaps re-proposed -- and later finalized). Agencies are required to include summaries of proposed regulations and the public comments received thereon, as well as an agency's reaction to the public comments when finalizing a regulation. This is typically done in the preamble to a finalized or re-proposed regulation.

Federal Register The official government source for the Federal Register.
FederalRegister.gov The Office of the Federal Register (OFR) of the National Archives and Records Administration (NARA), and the U.S. Government Publishing Office (GPO) jointly administer the FederalRegister.gov website. This website was developed to make it easier for citizens and communities to understand the regulatory process and to participate in Government decision-making.
Internal Revenue Bulletins The Internal Revenue Bulletin (IRB) is the official publication for announcing Revenue Rulings, Revenue Procedures, Notices & Announcement. These are directed to all taxpayers and may be relied upon. The IRB is published weekly and through 2008 was consolidated into semi-annual Cumulative Bulletins (CB).

NOTE: IRS guidance/rulings requested by individual taxpayers ( e.g. , Private Letter Rulings, Technical Advice Memoranda, and Chief Counsel Advice) may not be relied upon by others and are not published in the IRB.

Nevertheless, they may provide insight regarding the IRS's views on various matters. They may be obtained by the public via FOIA requests and can often be found on the IRS.gov (see the IRS's FOIA Library ) or by using commercial legal research platforms.

The IRS website is not the easiest site to navigate but it does contain a lot of useful information. For example:

Understanding IRS Guidance -- A Brief Primer Explains the difference between Regulations, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Technical Advice Memoranda, Notices, and Announcements.
Forms, Instructions, and Publications IRS Publications (on a variety of tax topics) and the Instructions to IRS Forms can often help you understand the IRS's view of tax laws. Keep in mind that these are NOT primary sources of law; however, they can be helpful.
Tax Code, Regulations, and Official Guidance NOTE: It appears this information is no longer being updated by the IRS; however, you may be able to find useful historical information.
Basic Tools for Tax Professionals A collection of IRS links likely to be of use to a tax professional, including a link to the Internal Revenue Manual.
Internal Revenue Manual How the IRS is organized and how it operates. For example, procedures for examining returns, conducting audits, "Offers in Compromise," technical guidelines, etc.
Tax Statistics Here you will find a wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.
Tax Topics Source for general individual and business tax information.
FAQs Frequently Asked Questions (and their answers).
U.S. Tax Court Website The official website of the U.S. Tax Court, containing information about the court and its cases.
US Dept. of Justice -- Tax Division Website The Tax Division's mission is to enforce the nation's tax laws fully, fairly, and consistently, through both criminal and civil litigation, in order to promote voluntary compliance with the tax laws, maintain public confidence in the integrity of the tax system, and promote the sound development of the law.

Secondary Sources

Look under "Secondary Sources" (or "Secondary Materials") in the Tax Practice Center/Area of a legal research platform to find treatises and other materials about tax-related topics. Below are some specific titles:

Mertens Law of Federal Income Taxation Available online via Westlaw using the link above.
Bittker, McMahon & Zelenak: Federal Income Taxation of Individuals KF6369 .B5722 Also available online via Westlaw using the link in the HOLLIS record above.
Bittker & Eustice's Federal Income Taxation of Corporations and Shareholders KF6464 .B53x (Available in the Reading Room Stacks and on Reserve at the Circulation Desk) Also available online via Westlaw and Checkpoint using the "View Online" link in the HOLLIS record above.
Hill and Mancino: Taxation of Exempt Organizations Available online via Checkpoint.
Saltzman & Book: IRS Practice & Procedure KF6300 .S262x Also available online via Westlaw and Checkpoint.
Tax Fraud and Evasion: Offenses, Trials, Civil Penalties (Vol. 1) Available online via Checkpoint.
Tax Fraud and Evasion: Money Laundering, Asset Forfeiture, and Related Topics (Vol. 2) Available online via Checkpoint.
Standard Federal Tax Reporter (Cheetah) A Code section-arranged reporter covering Federal income tax law that allows you to navigate between its component parts. The full text of an IRC section, with brief legislative history notes, is followed by the relevant committee reports in full text, final, temporary and proposed regulations, editorially prepared explanations, and annotations. Caution lines and notes are used to alert you to special circumstances concerning a Code section, regulation or annotation. Also included are practice aids, tax rates and other tables, a tax calendar and separate tax planning sections for individuals and businesses, as well as full-text IRS documents (regulations, revenue rulings and procedures), case annotations and other source documents for the current year.
U.S. Tax Reporter (Checkpoint) On Checkpoint's Home Page, look for "USTR Code Section" (under "My Quick Links"). Another Code section-arranged reporter that provides a comprehensive, up-to-date source of federal tax law, including the Internal Revenue Code, regulations, committee reports, cases, rulings, explanations, and annotations of cases and rulings. Also available online via Westlaw.
Understanding Federal Income Taxation, by J. Martin Burke & Michael K. Friel KF6369.85 .B87 2019 (Available in the Reading Room Stacks and the Study Guide Collection @ the Circulation Desk)
Chirelstein's Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts KF6369 .C43 2018 (Reserve)

In addition to searching for tax-related law reviews and journals using Westlaw , Lexis Advance , or Bloomberg Law you can try these alternatives:

HeinOnline's Law Journal Library Browse by Subject and select "Taxation" to see all the tax-related journals you can search.
Business Source Complete A database of citations to summaries and full text articles from academic journals, magazines, and trade publications.
ProQuest's Accounting, Tax & Banking Collection This database brings together highly ranked global and scholarly journals with other key resources for locating quick and precise results covering current news and topics, as well as the trends and history influencing important financial issues of the day.
SSRN (Social Science Research Network) SSRN is a worldwide collaborative of over 352,400 authors and more than 2.2 million users that is devoted to the rapid worldwide dissemination of research. It provides access to new scholarship including working papers.
NBER Working Papers The National Bureau of Economic Research is a private, nonprofit, nonpartisan research organization based in Cambridge, Massachusetts.
Journal of Taxation HJ 2360 .J6 Available online via Westlaw and Checkpoint.
Tax Law Review K24 .A917 Available online via Westlaw & Lexis Advance.
The Tax Lawyer (ABA Publication) Available online via Westlaw & Lexis Advance.
Corporate Taxation Available online via Checkpoint.
Taxation of Exempts Available online via Checkpoint.

Current Awareness

Daily Tax Report Available online via Bloomberg Law using the "View Online" link in the HOLLIS record above.
Tax Notes Available online using the "View Online" link in the HOLLIS record above. NOTE: You must first create an account using an HLS-networked computer. This can be done on-campus or remotely by using a VPN connection.
Law360 - Tax Requires HLSMe Authenticiation.
IRS's e-News for Tax Professionals Information on how to subscribe to get the IRS's latest news.
Politico's Morning Tax Newsletter Subscribe to a daily newsletter.
International Tax News PWC's International Tax News provides a succinct monthly analysis of select legislative changes, case law and treaty news from around the globe.
American Tax Policy Institute (ATPI) ATPI supports nonpartisan scholarly research, analysis and discussion of U.S. federal, state and local, and international tax policy issues.
Tax Foundation The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.
Tax Policy Center (TPC) The Urban-Brookings Tax Policy Center aims to provide independent analyses of current and longer-term tax issues and to communicate its analyses to the public and to policymakers in a timely and accessible manner. The Center combines top national experts in tax, expenditure, budget policy, and microsimulation modeling to concentrate on overarching areas of tax policy that are critical to future debate.
TaxProf Blog
Tax Appellate Blog (Miller & Chevalier) The Tax Appellate Blog is intended to be a resource for information on important tax cases under consideration in the appellate courts. It will feature insightful commentary on the issues and provide a dedicated site for following the progress of these cases.
Procedurally Taxing Procedurally Taxing considers developments in issues relating to tax procedure and tax administration.
Tax Controversy Watch (Blank Rome LLP) Blank Rome’s Tax Controversy Watch blog is focused on addressing and providing a comprehensive review of the latest developments in the tax controversy field.
TaxVox (Tax Policy Center)

State Tax Resources

Individual state tax agencies can provide a lot of helpful state tax information. The Federation of Tax Administrators provides a list of links to the websites for state tax agencies.

You can also find a number of state-specific tax resources if you look for state law content on Lexis Advance or Westlaw.

See below for more useful links:

All States Tax Guide (RIA) Available via Westlaw using the link above.
Bender's State Taxation: Principles and Practice Available online via Lexis Advance using the link above.
Hellerstein & Hellerstein: State Taxation (WG&L) Available online via Westlaw and Checkpoint using the link above.
Tax Foundations's Center for State Tax Policy The Tax Foundation’s Center for State Tax Policy produces and markets timely and high-quality data, research, and analysis on state fiscal issues that influence the debate toward economically principled tax policies.
NYU Conference on State and Local Taxation Each December the biggest names in state and local taxation gather in New York City and offer presentations on cutting-edge issues to their fellow practitioners at the New York University Institute on State & Local Taxation. The speakers then develop their presentations into law review-quality articles, published by Matthew Bender. Though scholarly, the articles are also very practical, laden with examples, tax-planning tips, and commentary.
Bloomberg Law's Tax Practice Center Select the "State" tab at the top for a collection of state tax resources. In particular, the "State Tax Portfolios" and various "Chart Builders."
Checkpoint (Thomson Reuters) In addition to state tax law resources, see the "Create-a-Chart" Tool.

Other Resources

Below are some other Research Guides you may find useful, depending on your area of research:

Federal Tax Research (NYU Law Library) A ton of resources across a broad range of tax-related topics. See tabs for "Statistics," "Foreign & International Tax," "Dictionaries, Directories, & CRS Reports," and more.
Foreign and International Tax Law Research (NYU Law Library)
International and Foreign Tax Law Research Guide (Georgetown Law Library)
History of the U.S. Income Tax (Library of Congress)

NOTE: When using a research guide prepared by a different library, the links may not work for you. However, if you find a title of interest, you may be able to locate it in our collection by using HOLLIS (Harvard's Library Catalog). If not, we may be able to obtain the resource through BorrowDirect or Interlibrary Loan .

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Our subscription contains the OMNI Accounting Library of CCH U.S. federal and state tax publications, notably the Standard Federal Tax Reporter , the Federal Estate and all 50 State Law Reporters, tax law, cases, IRS Code and Letter Rulings, the U.S. Master Tax Guide , and other in-depth analysis of tax issues. Also publication cover the federal taxation of financial products, such as: Financial Products: Taxation, Regulation and Design , by Andrea Kramer; and Federal Income Taxation of Debt Instruments , by David Garlock. Coverage: Note: some may remember this product used to be called CCH IntelliConnect.

Federal Tax Legislation Highlights; Emerging Issues and Tax Reform
IRS publications (Rulings, Code, public forms & documentation)
Standard Federal Tax Reporter
State tax reporters
US Tax Cases
US Master Tax Guide - contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS
US Master Depreciation Guide
CCH Tax Prep Partner Series
Taxes: the Tax Magazine - a flagship publication that is a monthly guide to current tax issues, trends and legislative development (U.S., state and international). Taxes intends to provide advice specifically for practitioners and includes recurring columns and special features on tax planning and practice, such as Corporate Tax Watch, Employee Benefits Column, Federal Tax Practice Standards, Estate Planning, Family Tax Planning Forum, practice columns, a calendar of upcoming conferences and meetings, and more. Text also available in PQ Accounting, Tax and Banking database)
Journal of State Taxation Text also available in Business Source Complete , Hein Online, & PQ Accounting, Tax and Banking)
International Tax Journal (Path: Home > Journals. Text also available in databases like Business Source Complete , Hein Onlinne and PQ Accounting, Tax and Banking).

Additional available resources

Guided Walk-throughs
Using a keyword search on AnswerConnect
A very thorough overview of the interface and content for CCH IntelliConnect.
AnswerConnect training
Download Intelliforms
CCH Browser Search plug-in

CCH Accounting Research Manager (ARM)

This part of CCH is a comprehensive source for researching your accounting topics.

To access, you first must have created a CCH IntelliConnect account while you are on campus/on the vpn client . The ARM link is at the bottom of that page, if you already are logged in. (see the "Log in to your other CCH products" in the footer of the page). Or, use the ARM link here.

Search here for:

FASB Codification ⁃ Accounting Standards ⁃ Interpretations ⁃ Checklists ⁃ Current Development Updates ⁃ “A Closer Look” Topic Analysis

Sections include:

Accounting and SEC – contains: accounting standards and summaries of significant accounting matters by topic, presented in the same order as the FASB Codification, with links to authoritative and interpretive literature from FASB and IASB; summaries of significant IAS/IFRS accounting matters that correspond to U.S. GAAP summaries; ARM interpretations; U.S. and international authoritative and proposal-stage literature.

FASB content – current Codification, plus historical statements and interpretations, staff positions, technical bulletins, special reports, implementation guides and proposal-stage literature.

AICPA content – audit and attest standards, guides for accounting and audit, Statements of Position and related proposal-stage literature. Also includes older material issued by AICPA prior to 2009.

SEC background and interpretive materials, hot topics and literature updates.
Standard literature of the SEC: Rules, regulations and releases of the 1933 and 1934 Acts, Financial Reporting Releases, Accounting and Auditing Enforcement releases, Staff Accounting Bulletins, Staff Legal Bulletins, Staff speeches, SEC releases of final and proposed rule changes, etc.
ARM section called “SEC Practice” featuring interpretations and links, including Sarbanes-Oxley related-rules and plain English summaries.
SEC’s Division of Corporation Finance staff publications: “Financial Reporting Manual” and Compliance and Disclosure Interpretations

Daily and weekly updates from numerous sources provide issues summaries, information on changes and proposals, projects and meetings. Sources include AICPA, IASB, FASB’s EITF (Emerging Issues Task Force), PCC (Private Company Council), IASB, SEC, PCAOB, IFRS and GASB.

Login to Checkpoint Edge (RIA)

Access requires IP authentication, so you must be on the UCSD-Protected network (on campus) or the vpn client (off-campus; choose Group:allthruucsd). ( Faculty login here ). Additional info:

Students who want added functionality may create a Checkpoint user ID via this link , using their @ucsd.edu email address. The extra features allow you to highlight, add notes, create folders, save documents. You will still need to use the IP authentication, but if you login these additional tools are available to you.
Student IDs are temporary and will automatically expire on Dec. 31st and July 31st. You may re-register for continued access.

This top resource for accounting professional practice and academic research includes many types of information: accounting & auditing guides and standards; federal and state law reporters; international financial reporting and taxation materials; interpretations and research articles; news and updates; and tools and tables.

There are three ways to access: IP authentication (on campus via UCSD-Protected network or VPN client; limited to 35 simultaneous users), Faculty IDs or Student IDs via Registration (student ID’s expire twice a year).

Specific contents of the federal and state tax package include:

Reporters and citators: U.S. Tax Reporter, Federal Tax Coordinator, public domain library and citator
Up-to-the-minute commentary: Federal Tax Update, RIA Tax Watch, Tax Cuts and Jobs Act
Background and planning tools: RIA Federal Tax Handbook, Orientation documents, Quick Tax Amounts, Tax Advisors Planning System II.
WG&L Journals: Journal of Taxation , Journal of Corporate Taxation , Practical Tax Strategies/Taxation for Accountants

Quick Reference Guide

Contents of the state and local tax package include:

Guides and updates: All States Tax Guide, State & Local Tax Update
State and local tax reporters: comprehensive coverage of all states and D.C., including list of approved laws, legislative highlights,
Tools: state search wizard, CompareIt
WG&L’s Journal of Multistate Taxation and Incentives

Business & Legal Research Sources: Best Starting Points

OECD: Taxation This link uncovers the most current periodicals and e-books on international taxation topics from Organisation for Economic Cooperation and Development (OECD), including the Global Forum on Transparency and Exchange of Information for Tax Purposes , Tax Policy Studies , and publications that track multi-country tax policy trends and tax statistics.

Additional Scholarly and News Sources for Academic Tax & Accounting Research

Google Scholar Search for scholarly publications across disciplines & sources: articles, theses/dissertations, books, and more, from academic publishers, professional societies, online repositories, universities etc. Use Scholar Settings-->Library Links option to setup "University of California, San Diego - Get it at UC" and if you are searching from off campus, log in to the VPN to get full access to UC San Diego subscribed article content.

News Sources for Research

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Last Updated: Jun 4, 2024 11:56 AM
URL: https://ucsd.libguides.com/accounting

Federal Tax Research Guide: Articles & Research

Overview of Sources & Research Guides
Casebooks & Study Aids
Studies, Practitioners' Tools & Treatises
Subscription Databases
Articles & Research
Internal Revenue Code (in 26 United States Code)
Legislative History
Regulations, Revenue Rulings, Revenue Procedures & Private Letter Rulings
U.S. Tax Treaties/Agreements
Link to: Law Student Writing Competitions: Tax Law This link opens in a new window

Current Index to Legal Periodicals Alerts About New Articles

HeinOnline: Current Index to Legal Periodicals (CILP)

CILP indexes over 500 legal publications by subject headings. CILP classifies legal articles by subjects: Tax Policy; Taxation - Federal; and Taxation - State and Local .

BLS students and faculty: To receive CILP email alerts about recently published articles on specific topics, click: Create New SmartCILP User . To access CILP from off-campus locations: implement the BLS proxy server instructions for 1 web browser.

Aggregators of Tax Articles & Research

Aggregators of Material from Multiple Sources:

AICPA, Tax Policy & Advocacy

Tip: Includes Tax Policy & Advocacy Comment Letters .

NBER Working Paper Series includes topics : National Fiscal Issues and Taxation.

tax.network (free registration required)

Created to be a global "collaborative community," this site provides "original tax articles, additional tax research, and significant data compiled from multiple sources." Professor Bradley T. Borden (Brooklyn Law School) is one of the main authors.

Tax Analysts, Tax History Project

Free material about "the history of U.S. public finance," including tax returns of U.S. presidents, an article archive and cartoons/posters.

Urban Institute & Brookings Institution, Tax Policy Center includes tab: Research & Commentary

Tip: Researchers can filter Research & Commentary by topic(s), e.g., Fundamental Reform Proposals and Current Legislative Proposals.

Access BLS Library's SARA catalog > click tab: OneSearch (BLS Library's discovery platform to find material in many BLS subscription databases)

Tips: OneSearch indexes articles in BLS subcription databases, including Business Source Premier and ProQuest. To use OneSearch from off-campus locations: implement the BLS proxy server instructions for 1 web browser.

Aggregators of Legal Articles:

Digital Commons Network: Tax Law Commons

Tips: Use search box (top right) to search this Commons. Alternative: Beneath All Articles in Tax Law , click: Faceted Search . This provides the option to search by Discipline: Taxation - Federal or by Keyword(s) , such as: Tax policy and Tax reform .

Tip: SSRN includes legal working papers, as well as pre-prints of legal articles and book chapters. SSRN's scope is worldwide.

Bloomberg Law > Tax Research : Box: News & Journals > All Journals links to:

Westlaw: > Secondary Sources > Filter by Topic; Tax and Publication Type: Law Reviews & Journals > click: Apply

Lexis: > Tax Law > All Tax Law Reviews and Journals

Historical Tax Law Articles

BLS students: feel free to contact [email protected] to discuss why these sources might be helpful to find historical tax law articles:

Index to Legal Periodicals and Books Retrospective , (1908-1981)

HeinOnline > Law Journal Library: Advanced Search (PDF) + the more narrowly focused HeinOnline > Law Journal Library > Journal Subject: Taxation (PDF)

Index: Federal Tax Articles: Income, Estate, Gift, Excise Taxes (time period covered by BLS Library's holdings: 1954-1995) Call no. KF6335.A6 C58 (Main)

Index to Federal Tax Articles Call no. KF6271 .G58 (Main)

Selected Tax Periodicals

Below are links to selected tax periodicals. To access Gale, HeinOnline, ProQuest and VitalLaw versions of the periodicals below from off-campus locations: implement the BLS proxy server instructions for 1 web browser.

Columbia Journal of Tax Law

2010-2023 available in HeinOnline (PDF). To find current articles, also try: this Westlaw link .

Florida Tax Review

Available in HeinOnline (PDF), Westlaw and Lexis.

Houston Business and Tax Law Journal

Journal of Taxation

Available in ProQuest (PDF). Current year's articles (+ archive from1985-) are available here in Westlaw. Current year's articles (+ archive from 1991-) are available in Checkpoint Edge .

National Tax Journal (Westlaw, w/ a 2 yr. embargo)

The publisher's description notes that this journal publishes "peer reviewed articles that include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications."

Available in Westlaw w/ a 2 yr. embargo on current articles.

National Tax Journal (Univ. of Chicago Press Journals, current issues)

Recently published issues (in PDF) + "ahead of print" articles (when available) are accessible here. In SARA catalog record, click: ACCESS ONLINE VERSION - U CHICAGO PRESS .

Pittsburgh Tax Review

TAXES - The Tax Magazine

Available in VitalLaw (current year's articles + archives from 1986-2005 and 2006-), also available in HeinOnline (PDF, 2-year embargo on current articles),

Tax Law Review by New York University School of Law

Tax Lawyer by American Bar Association's Section of Taxation

Available in HeinOnline (PDF) and Westlaw (selected coverage). See also t he Section of Taxation's site , which includes this Section's Government Submissions and policy materials.

Tax Notes provides: Daily News; Weekly Commentary; Analysis Articles; and Tax Notes Research.

BLS Library obtains weekly editions of Tax Notes Federal and Tax Notes State in print. Call Number: P T171 (Law Rev.) BLS faculty who wish to be added to a routing list for the print issues should contact Acquisitions Librarian/E-Resources Manager Jeff Gabel ( [email protected] ).

BLS students, faculty and administrators need to create individual accounts to access digital versions of Tax Notes Today Federal/State/International/Global news and analysis. The digital Tax Notes subscription also includes Exempt Organizations Expert, Tax Practice Expert, BEPS Expert, FATCA Expert, and Procedurally Taxing ("[c]overing developments in tax procedure and administration, with a focus on articles of interest to practitioners and academics").

1) Access https://www.taxnotes.com > click SIGN IN (top left) 2) In username field, ent er your Brooklyn Law School e - mail address > click : Next 3) Beneath "New Brooklyn Law School User?" click: Register Here 4) On the profile page, enter your name and Brooklyn Law School e - mail address. C hoose a password and enter it. 5) After completing the profile , click : SAVE CHANGES . 6) Go to the Tax Notes website, where you now can sign in with your your Brooklyn Law School e - mail address and the password you chose. Under Subscriptions > News , there are links to federal, state and international news and analysis from Tax Notes.

Virginia Tax Review

<< Previous: News
Next: Internal Revenue Code (in 26 United States Code) >>
Last Updated: May 10, 2024 4:49 PM
URL: https://guides.brooklaw.edu/federal_tax_research

Numbers, Facts and Trends Shaping Your World

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7 facts about Americans and taxes

A majority of U.S. adults say they’re bothered a lot by the feeling that some corporations (61%) and some wealthy people (60%) don’t pay their fair share.

Who pays, and doesn’t pay, federal income taxes in the U.S.?

Since 2000, there has been a downward trend in average effective tax rates for all but the richest taxpayers.

Top tax frustrations for Americans: The feeling that some corporations, wealthy people don’t pay fair share

61% of adults now say that the feeling that some corporations don’t pay their fair share bothers them a lot. 60% say this about some wealthy people.

Growing share of Americans say they want more spending on police in their area

Amid mounting public concern about violent crime in the U.S., Americans’ attitudes about police funding in their own community have shifted.

Biden Loses Ground With the Public on Issues, Personal Traits and Job Approval

Americans show more support than opposition for two infrastructure bills; majorities favor raising taxes on large businesses and high-income households.

What makes a good citizen? Voting, paying taxes, following the law top list

Majorities of Americans say voting in elections, paying taxes and following the law are very important to good citizenship, according to a 2018 survey.

Despite talk of ‘trade war’ with China, highest U.S. tariffs are on imports from other Asian countries

The highest U.S. tariffs aren’t on imports from its biggest trading partners, but on products from several developing South Asian nations whose exports are heavily weighted toward clothing, footwear and other products that the U.S. generally taxes highly.

U.S. tariffs vary a lot, but the highest duties tend to be on imported clothing

Average tariff rates, while useful for comparison, can obscure the wide range of rates imposed on different classes of imports and on specific products.

Public Has Mixed Expectations for New Tax Law

Survey Report A month after Donald Trump and Congress passed the Tax Cuts and Jobs Act, the public has mixed views of the sweeping tax overhaul and its long-term impact. Just as support in Congress for the legislation was divided along party lines, there are wide partisan gaps among the public in expectations for the […]

Facts on Foreign Students in the U.S.

The U.S. has more foreign students enrolled in its colleges and universities than any other country in the world. Explore data about foreign students in the U.S. higher education system.

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Research Topics

Main areas of our research are business taxation, financial accounting and corporate governance.

1. Business Taxation

Business tax research investigates the incentives for tax planning, analyzes corporate tax planning and makes policy recommendations. According to the Scholes/Wolfson paradigma tax planning has to consider all parties, all costs and all taxes (including implicit taxes).

The institute's research has a focus on the following subjects:

tax planning of national and multinational firms,
capital markets and tax avoidance,
tax Information in financial statements.

Further, members of the institute contribute to current tax discussions.

2. Financial Accounting

Financial Accounting serves three purposes: the documentation of business transactions, the information of share- and stakeholders and the the assesment of distributable profits. We investigate these topics within the regulatory framework of the International Financial Reporting Standards (IFRS).

Our main research areas are:

earnings management,
capital market effects of accounting information,
the role of auditors and other enforcement institutions.

Besides, we investigate the relation between financial and tax accounting (e.g. book-tax conformity).

3. Corporate Governance

Again and again the independence of auditors and the quality of financial reporting has been subject to public discussion over the last decades. We contribute to these discussions by investigating the role of the auditor within the corporate governance system using a microeconomic approach.

If you have questions about our research, please do not hesitate to contact us.

The Reporter

A Summary of Recent Corporate Tax Research

Taxes are thought to influence corporate decisions in many ways. For that reason, in the past decade a number of changes (or proposed changes) to the U.S. tax code have been made in an attempt to affect corporate behavior. For example, U.S. and European authorities have raised the possibility of eliminating or reducing the ability of companies to deduct interest payments from taxable income, because the tax-favored status of debt has reduced tax revenue collection and allegedly encouraged a "debt bias" of corporations. It is believed that by using too much debt financing, firms may have exacerbated economic downturns. Also, during the last two recessions, in an attempt to stimulate the corporate sector, the U.S. government has temporarily granted companies the ability to carry current-year losses back five years, in order to receive a refund on taxes paid during the past five years. Further, equity tax rates have been decreased for retail investors in an attempt to reduce the corporate cost of capital, and these changes are thought to have increased dividend payout. And, there have been proposals to disallow multinational companies from avoiding income taxes on profits earned overseas by their reinvesting those profits overseas. In this report, I summarize academic research on these and related issues.

In 1958 Modigliani and Miller (M&M) laid the groundwork for modern corporate finance research by demonstrating that when capital and informational markets are perfect, firm value is not affected by financial decisions. Five years later they showed that the existence of taxation can create an environment in which financial decisions affect firm value. In particular, M&M demonstrated that when corporate income is taxed and debt interest is a deductible expense, firm value can be increased by using debt financing rather than funding entirely from equity.

Several branches of research emanated from these basic insights. The first addresses whether the tax environment leads to firm-specific optimal capital structures and value enhancement. If there are costs to using too much debt (for example, expected financial distress costs or personal taxes on interest income), then firms with the greatest benefit to shielding taxes (for example, firms facing higher income tax rates) should be the ones with the greatest incentives to use debt financing. Much of my tax research focuses on how to measure these tax incentives in the context of a dynamic tax code.

One important feature of the tax code is that a firm can "carry back" current losses (by refiling past tax returns) to receive a tax refund for taxes paid in recent years. Alternatively, if carrying back losses is not attractive, then firms can carry forward losses to offset taxable income in future years. Therefore, because the dynamic tax code allows firms to move income through time, it is necessary to forecast future taxable income to estimate current-period tax rates and tax incentives.

Capital Structure Choices and Simulating Corporate Marginal Income Tax Rates

In my early work, I simulated dynamic corporate marginal income tax rates that could explain the probability that a firm will be nontaxable and that allow it to carry losses forward and backward. I then used these simulated tax rates to document that firms respond to tax incentives when they make incremental financing choices, 1 and when they choose the level of debt and the level of leasing. 2 These corporate tax incentives hold up even in the presence of high personal tax rates on interest income. 3

Most tax and capital structure research, including the work just mentioned, uses data drawn from financial statements, not data from actual tax returns. Given that financial statements consolidate worldwide income statements and balance sheets for multinational firms, but that tax rules and tax incentives vary by country, one might wonder how closely financial-statement-based research mirrors tax return data. 4 In recent work, Lillian Mills and I access confidential tax returns to explore how closely tax rates estimated from financial statement data parallel those based on tax return data. 5 Fortunately, we find that simulated tax rates based on financial statement data are very highly correlated with tax variables based on tax return data.

Capital Structure - Debt Bias

Documenting that tax rates are correlated with corporate capital structure choices suggests that firms may increase value by choosing debt optimally. However, some argue that an increased use of debt in response to tax incentives leads to negative outcomes. After all, the extent to which firms are able to increase value occurs directly because deducting interest expenses deprives the government of tax revenues. More than just reducing tax revenues, a "debt bias" -- using extra debt in response to tax incentives -- could result in too much debt in the system, increasing the probability that firms will become financially distressed, and thereby exacerbating or perhaps even causing economic downturns. Critics of debt bias argue that the ability to deduct interest should be eliminated or at least reduced. For this argument to have its greatest force, it should be the case that 1) tax incentives lead to a large increase in the use of debt, and that 2) the "extra" debt that firms use in response to tax incentives should lead to a material increase in the probability of experiencing financial distress.

Regarding whether taxes have a first-order effect on the use of debt, I have documented that a tax rate that is 10 percentage points higher (for example, 34 percent instead of the mean 24 percent) leads to debt usage that is 0.7 percent higher. Thus, while taxes do affect capital structure, the effect is moderate, providing only partial evidence of the first debt bias consideration. Regarding whether the extra debt usage increases the odds of encountering distress, two co-authors and I search for these effects when one might expect the negative effects of excess leverage to be at their worst: during the severe economic contractions during the Great Depression and during the years 2008-9. 6 In the first stage of our analysis, we show that firms did in fact use more debt because of tax incentives during the Depression. However, we do not find any evidence that this extra debt increased the probability of encountering distress. Similarly, we do not find any evidence that debt bias led to negative outcomes during the recent recession. It is important to note that our failure to find negative effects of debt bias could be attributable to noise in the data (especially during the Depression era) and to our focus on nonfinancial firms. Clearly, there needs to be more research on this important issue in general, and with respect to financial firms in particular.

Capital Structure - Tax Benefit Functions

One way to measure how much interest tax savings contribute to firm value involves estimating marginal tax benefit functions -- that is, measuring the marginal tax benefit of each incremental dollar of tax deduction. By adding up the value created by each incremental dollar of interest deduction, one can estimate the contribution to firm value associated with the tax savings that flow from a given level of interest deductions. Two co-authors and I follow this approach and estimate that the equilibrium, gross tax benefit of interest deductions (ignoring all costs) equals about 10.5 percent of value across all firms, and about twice that much for the top decile of companies. 7

Analogous to using supply shifts to identify demand curves, we use exogenous variation in benefit functions to deduce the cost-of-debt function that justifies the capital structure choices that firms make. By summing the area under the cost functions up to a given amount of debt, we estimate that the equilibrium all-in expected cost of debt equals about 7 percent of firm value. By summing up the area between the cost and benefit functions, we estimate that the equilibrium net benefits of debt (net of all costs) are about 3.5 percent of firm value. Again, these numbers are fairly moderate and do not suggest pervasive high leverage caused by severe debt bias.

Tax-Loss Carrybacks and Economic Stimulus

For the most part, U.S. companies in recent decades have been able to carry back current-period losses to receive a refund for taxes paid in the past two years. This feature of the tax code serves as an economic stabilizer by providing an infusion of liquidity to (previously profitable) companies that are currently struggling. During the last two recessions, the carryback period was temporarily lengthened to five years in an attempt to stimulate the corporate sector during an economic downturn.

Hyunseob Kim and I examine the economic impact of the stimulus during the most recent recession. 8 Companies were given the option to carry back losses from either their 2008 tax year or their 2009 tax year to receive a refund for taxes paid during the previous five years. Had the carryback period remained at two years, we estimate the carryback feature of the tax code would have provided $77 billion in tax refunds; allowing losses to be carried back an additional three years added an incremental $54 billion in tax refunds to corporate coffers (this estimate ignores TARP recipients and the tax benefits granted to them). Interestingly, the increased benefit was particularly valuable to sectors that were hugely profitable during the economic boom of the mid-2000s but then suffered the greatest losses during the recession: housing, finance, and autos. That is, the U.S. government supported firms in these industries via changes to the tax code.

Payout Policy

One feature of the famous 2003 "Bush tax cuts" was to reduce the maximum tax rate on both qualifying dividends and capital gains to 15 percent, from 38 percent and 20 percent, respectively. This relative reduction in dividend taxation thus made dividends more attractive to taxable individual investors. 9 Given this increased investor preference for dividends, one might expect companies to begin to pay out a larger proportion of profits via dividends. Research shows that there was a surge of dividend initiations following the May 2003 implementation of these tax breaks and that dividend hikes were largest at the companies that had the greatest net tax incentive to increase dividends, such as firms with proportionally more individual investors (which makes sense given that the tax cut was focused on individuals). Chetty and Saez show that the dividend increases were less likely to occur in firms for which the executives owned substantial stock options (which makes sense because options are not dividend protected, meaning that paying a dividend reduces the value of existing options). 10

Thus, investor-level taxes affect corporate payout choices. However, are taxes the dominant force driving payout policy? Based on surveys and one-on-one interviews, three co-authors and I document that CFOs agree with the general conclusion that firms increased dividends in response to the reduction in retail investor dividend tax rates -- but we conclude that the 2003 tax effect on corporate payout decisions was overall moderate. 11 Executives indicate that non-tax conditions (such as generating long-run, sustainable earnings or facing lower growth prospects) are the first-order factors that determine payout policy and also determine whether a particular firm is at a margin where taxes would affect its payout decisions. In summary, most CFOs say that tax considerations matter but taxes are not the dominant factor in their decisions about whether to increase dividends or choose dividends over share repurchases.

Taxes on Foreign Profits

Economics and politics have merged into a contentious debate related to the extent to which U.S. firms should pay U.S. taxes on profits earned by their foreign divisions and subsidiaries. Under current law, taxes are paid to foreign authorities as the profits are earned - but taxes are not paid to the U.S. tax authority until the profits are returned home ("repatriated") to the domestic parent. By surveying tax executives, two-coauthors and I learn that the ability to defer paying U.S. taxes is in fact one of the most important reasons that U.S. companies invest overseas. 12 Opponents of these tax rules argue that evidence like this is proof that U.S. firms shift jobs overseas to the detriment of domestic employment. (Supporters of the repatriation tax rules argue that they help U.S. firms compete overseas.)

If foreign profits are repatriated home, they are then taxed at a rate essentially equal to the degree to which the U.S. tax rate exceeds the tax rate in the foreign jurisdiction in which they were earned (for example, profits earned and taxed at an Irish corporate tax rate of 13 percent would be taxed an additional 22 percent when returned to the United States because the U.S. corporate income tax rate is 35 percent). In 2004, Congress passed the American Jobs Creation Act, which allowed firms to repatriate profits to the United States subject to a tax rate of no more than 5.25 percent and often much lower. Our research documents that many firms embraced this tax break and bought profits home to the United States. Perhaps surprisingly, we also show that some firms did not repatriate earnings, even at low repatriation tax rates, and even though repatriation would have a positive effect on actual cash flows, because it would lead to a reduction in reported earnings. That is, even at low tax rates repatriation is at times avoided by firms because it reduces earnings per share, which financial executives believe in turn hurts stock price. Interestingly, Senator Kay Hagen recently proposed instituting another "one time" reduction in taxes owed on repatriated profits. Justification for such a proposal is unclear given that, overall, academic research into the 2004 reduction in repatriation taxes does not provide clear evidence that on net firms used the funds brought home to increase investment or hiring.

In summary, the tax code is constantly under revision, in part in an attempt by authorities to alter corporate behavior. Recent research documents that tax incentives do affect corporate behavior, but often the effects are often modest. I look forward to future research that helps explain why tax effects are not always as large as we might expect, whether the reason be measurement issues, offsetting nontax influences, or unanticipated changes in corporate behavior that occur as the economy re-equilibrates.

1. J. R. Graham, "Debt and the Marginal Tax Rate," Journal of Financial Economics , 41, 1996, pp. 41-74. 2. J. R. Graham, M. Lemmon, and J. Schallheim, "Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status," Journal of Finance , 53, 1998, pp. 131-62. 3. J. R. Graham, "Do Personal Taxes Affect Corporate Financing Decisions?" Journal of Public Economics , 73, 1999, pp. 147-85. 4. For details, see J. R. Graham, J. Raedy, and D. Shackleford, "Accounting for Income Taxes," NBER Working Paper No. 15665 , January 2010, and Journal of Accounting and Economics forthcoming 5. J. R. Graham and L. Mills, "Using Tax Return Data to Simulate Corporate Marginal Tax Rates", NBER Working Paper No. 13709 , December 2007, and Journal of Accounting and Economics , 446:2-3, 2008, pp.366-88. 6. J.R. Graham, S. Hazarika, and K. Narasimhan, "Financial Distress during the Great Depression", NBER Working Paper No. 17388 , August 2011, and Financial Management forthcoming. 7. J. van Binsbergen, J. R. Graham, and J. Yang, "The Cost of Debt", NBER Working Paper No. 16023 , May 2010, and Journal of Finance 65:6, 2010, pp.2089-136. 8. J.R. Graham, and H. Kim, "The Effects of the Length of the Tax-Loss Carry back Period on Tax Receipts and Corporate Marginal Tax Rates", NBER Working Paper No. 15177 , July 2009, and National Tax Journal , 62, 2009, pp.413 - 27. 9. Alok Kumar and I find that individual investors form clienteles based on tax preferences of holding dividends and that individual investors shift holdings to tax-deferred accounts in response to higher income tax rates. See J.R. Graham and A. Kumar, "Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors", Journal of Finance 61, 2006, pp. 1305-336. 10. R. Chetty and E. Saez, "Dividend Taxes and Corproate Behavior: Evidence from the 2003 Dividend Tax Cut", NBER Working Paper No. 10841 , October 2004; J. Poterba, "Taxation and Corporate Payout Policy", NBER Working Paper No. 10321 , February 2004; J. Bouin, J. Raedy, and D. Shackelford, "Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?" NBER Working Paper No. 10301 , February 2004. 11. A. Brav, J. R. Graham, C. R. Harvey and R. Michaely, "Payout Policy in the 21st Century," NBER Working Paper No. 9657 , April 2003, and Journal of Financial Economics , 77:3, 2005, pp. 483-527. 12. J.R. Graham, M. Hanlon, and T. Shevlin, "Real Effects of Accounting Rules: Evidence from Multinational Firms Investment Location and Profit Repatriation Decisions", Journal of Accounting Research , 49, 2011, pp.137-85.

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End of the line for P&O: why is Australia such a tough market for the cruise ship industry?

Freya Higgins-Desbiolles , University of South Australia

African countries could unlock billions in local and global trade – what’s working and what’s not

Bedassa Tadesse , University of Minnesota Duluth

How Canada’s new credit card surcharge will affect consumers and businesses

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Businesses are being hit by tax hikes and higher energy costs – and it will mostly hurt poorer people

Richard McManus , Canterbury Christ Church University ; Dawid Trzeciakiewicz , Loughborough University , and Gulcin Ozkan , King's College London

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Professor of Finance, King's College London

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National Tax Literacy Poll: Understanding the Tax Code

Recently, the Tax A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Foundation’s educational program, TaxEDU , conducted a national tax poll to understand American taxpayers’ knowledge of and opinions about the tax code. The results: most Americans are confused by and dissatisfied with the federal tax code.

To make sound financial decisions and support better tax policy, taxpayers should understand the taxes they face. Unfortunately, most U.S. taxpayers do not know or are unsure of basic tax concepts.

Tax Literacy Low Among US Taxpayers, according to new Tax Foundation National Literacy Poll

We reported results that showed more than two-thirds of respondents did not know the top federal income tax rate and over half did not know how tax brackets work . The majority of respondents also answered incorrectly when surveyed about the value of tax credits versus tax deductions .

TaxEDU ’s purpose is to advance tax policy education, discussion, and understanding in classrooms, living rooms, and government chambers. So, what are the correct answers to the tax literacy portion of the poll?

Question 1: To the best of your knowledge, what tax rate applies to the top U.S. federal income tax bracket A tax bracket is the range of incomes taxed at given rates, which typically differ depending on filing status. In a progressive individual or corporate income tax system, rates rise as income increases. There are seven federal individual income tax brackets; the federal corporate income tax system is flat . ?

The top federal income tax bracket for the 2023 tax filing season was 37 percent . This bracket applies to income of $578,125 or more for single filers, or $693,750 and above for married individuals filing joint tax returns. For heads of household, the rate is applied to income of $578,100 or more.

Of those surveyed, only 33 percent answered this question correctly.

Respondents who fall into lower tax brackets answered this question with less accuracy (18 percent correct) than those in higher brackets (44 percent correct). But understanding this question is important for all taxpayers.

Understanding the distribution of the tax burden can influence your personal financial decision-making, how you interact with conversations about taxing high earners, and even how you vote.

When we dove deeper into tax brackets themselves, over half did not know or were unsure of how tax brackets work.

Question 2: Suppose your income places you in the 22% bracket—how much of your income do you think is taxed at a rate of 22%: just some of it, or all of it?

The U.S. federal income tax is a progressive, graduated rate system, where rates increase as earnings increase. This system currently features seven tax brackets—or ranges of income—that are taxed at rates from 10 percent to 37 percent.

The tax rate associated with your top tax bracket does not apply to all your income, just the portion that falls into that highest bracket.

How does this work? Any income that falls within the range of the first/lowest bracket is taxed only at that rate (10 percent in 2023). The very next dollar you earn over that first bracket then falls into the second bracket and only those additional dollars within the range of that bracket face that rate (12 percent in 2023).

This continues until you reach your top bracket.

It is important for all taxpayers to understand how tax brackets work to not only understand their own tax burden, but also to inform decisions about performing extra work through a second job or overtime, or pursuing new streams of income.

Question 3: Suppose you are being taxed at a rate of 10% on $10,000 of income, which do you think is more valuable to you: a $1,000 income tax deduction A tax deduction is a provision that reduces taxable income . A standard deduction is a single deduction at a fixed amount. Itemized deductions are popular among higher-income taxpayers who often have significant deductible expenses, such as state and local taxes paid, mortgage interest , and charitable contributions. or a $1,000 income tax credit A tax credit is a provision that reduces a taxpayer’s final tax bill, dollar-for-dollar. A tax credit differs from deductions and exemptions, which reduce taxable income, rather than the taxpayer’s tax bill directly. or do you think those are the same thing?

When asked which was more valuable: a $1,000 tax credit or a $1,000 tax deduction, 64 percent of respondents answered incorrectly or were unsure which provided more value when filing. The answer to the question above? The $1,000 credit is more valuable.

Tax credits directly reduce tax liability dollar for dollar, while tax deductions reduce tax liability by the amount deducted multiplied by the taxpayer’s marginal tax rate The marginal tax rate is the amount of additional tax paid for every additional dollar earned as income. The average tax rate is the total tax paid divided by total income earned. A 10 percent marginal tax rate means that 10 cents of every next dollar earned would be taken as tax. .

A $1,000 income tax credit would save you $1,000 outright, while a $1,000 deduction would only reduce your taxable income Taxable income is the amount of income subject to tax , after deductions and exemptions . For both individuals and corporations, taxable income differs from—and is less than—gross income. by $1,000, saving you $100.

For those in the lower income quintiles, tax credits are generally more valuable than deductions, since there is less income to deduct and marginal tax rates are lower. By contrast, deductions may be preferred by some higher-income taxpayers since they are subject to higher marginal tax rates.

Question 4: How much do you think the top 1% of taxpayers by income account for in terms of share of total federal income taxes paid?

78 percent did not know or were unsure of the share the top 1 percent of earners pay in federal income taxes: approximately 42 percent.

The share of income taxes paid by the top 1 percent increased from 33.2 percent in 2001 to 42.3 percent in 2020. Over the same period, the share paid by the bottom 50 percent of taxpayers fell from 4.9 percent to just over 2.3 percent in 2020.

A popular discourse when it comes to U.S. tax policy is that high earners should be taxed more. By understanding what share high earners currently pay, we can have more robust discussions surrounding tax policy, and support more sound policy suggestions from elected officials.

Question 5: Do you agree or disagree with the following statement: Large tax refunds are a good thing.

Of those surveyed, 48 percent understood tax refunds were nothing to celebrate.

Many of us look forward to receiving a refund when it comes time to file our taxes. Extra money is exciting to receive, but only if it’s genuinely “extra money.”

A tax refund A tax refund is a reimbursement to taxpayers who have overpaid their taxes, often due to having employers withhold too much from paychecks. The U.S. Treasury estimates that nearly three-fourths of taxpayers are over- withheld , resulting in a tax refund for millions. Overpaying taxes can be viewed as an interest-free loan to the government. On the other hand, approximately one-fifth of taxpayers underwithhold; this can occur if a person works multiple jobs and does not appropriately adjust their W-4 to account for additional income, or if spousal income is not appropriately accounted for on W-4s. is nothing to celebrate because it is not “extra money.” If you receive a refund, it’s because you over-withheld and gave the government an interest-free loan for the year. If your withholding Withholding is the income an employer takes out of an employee’s paycheck and remits to the federal, state, and/or local government. It is calculated based on the amount of income earned, the taxpayer’s filing status, the number of allowances claimed, and any additional amount of the employee requests. was accurate and you had that money instead, you could have made money with it by, say, putting it in a savings account or investing in the stock market.

National Tax Literacy Poll

Our national tax poll surveyed more than 2,700 U.S. taxpayers over 18 years old—spanning the political spectrum and income distribution.

This survey reveals how, despite taxes playing a significant role in personal finances and being levied on a sizable portion of the U.S. population, most Americans are not just unhappy with the current tax code but also do not understand it. Education is the first step in achieving more accurate and productive conversations about taxes, more informed financial decision-making, and even better tax policies.

Note : This is the second in a series of blog posts about the Tax Foundation’s National Tax Literacy Poll. A full analysis will be released at the end of the series. The survey data is available upon request at this time and will be accessible via our website with the release of the full analysis.

Level-up your tax knowledge with free educational resources—primers, glossary terms, videos, and more—delivered monthly.

The Ames council has approved a new tax abatement program to help improve a housing shortage

Editor’s Note: A previous version of this story incorrectly said two-thirds of the country was declining in population. Two-thirds of Iowa Counties are suffering a decline in population.

The City of Ames is moving forward with a property tax abatement program to help increase housing construction.

The Ames City Council approved a Residential Property Tax Abatement Program at its regular meeting on Tuesday, Feb. 27. The program was recommended by the Ames Economic Development Authority (AEDC) Short Term Housing Task Force.

The council first reviewed a request from the housing task force on Dec. 12 to address housing impediments, though no action was taken.

The initiative centers on promoting new housing construction, which would encourage more living opportunities in the area, director of planning and housing for Ames, Kelly Diekmann said.

"It's an incentive option to help facilitate more construction of homes in the city," Diekmann said. “You’re encouraging revitalization of a larger area, not just one person’s property."

Home ownership is goal of new tax abatement

The approved plan focuses on ownership housing − including single-family homes, townhomes, condos and two-family units − with plans to be built from now through 2027. The pilot program will apply city-wide and to the first $500,000 improvement value.

Ward 2 Rep. Tim Gartin favored "swinging the bat hard" with the tax abatement program to create the incentives the city needs.

"If we're doing something and this is a bunt, this is a waste of time," Gartin said. "I want to swing for the fence on this. Just incremental nipping at the edges is not going to create the incentives that we need."

Gartin said trying to resolve local housing issues is a good problem for Ames to have despite two-thirds of Iowa counties facing a declining population.

"I would rather have a problem trying to figure out how to accommodate growth than 'How do we keep the lights on?" Gartin said. "We're in a good place. Trying to balance these different interests is sort of an exciting thing for us."

More: It's time to budget. Here's what Ames is considering as it looks toward the new fiscal year

Research Park rezoning would allow residential use

The Iowa State University Research Park asked to rezone two parcels of land for residential use at Tuesday's council meeting. The properties are located at 3200 and 3300 University Boulevard.

The current zoning for the Research Park does not allow for residential apartments for household living. The zoning district was established in 2015 to support the expansion of the Research Park.

President of the Research Park Rick Sanders spoke to the council, insisting the park is a great and largely unknown resource for Ames.

"It's a blessing that we are growing to the point that we need to explore expanding our allowances," Sanders said. "Currently we have more than 50% of the 2,500 employees of the Research Park that reside outside of Ames. We would like to help to offer some of those amenities."

City staff presented different options to change the properties' zoning from industrial to residential. The first was to start by recommending a change to the land use of the properties and dealing with rezoning later.

The second option is to change the land use and review detailed plans for rezoning with a Planned Unit Development (PUD) Overlay simultaneously.

The third was to have both properties remain residential.

More: Pivot Bio, Iowa State collaborate for new, $14 million ag research and education facility

Council looks toward the future

Gartin was concerned about having more land options for housing than research park facilities.

“I don’t want to look back in 50 years and go, ‘Man, we screwed that up,’” Gartin said. “What we’re doing is fairly consequential.”

He was willing to change the zoning due to the city's previous investments in the Research Park.

"For me, what I found most persuasive is how this is going to benefit the research park as a whole," Gartin said. "I have a very high trust in the leadership at the research park; I don't think this was done in a thoughtless manner."

The Ames City Council voted unanimously to change the land use. They will also review detailed plans for rezoning.

More: "Their working conditions are awful." Ames animal shelter volunteers ask for new facility

Celia Brocker is a government, crime, political and education reporter for the Ames Tribune. She can be reached at [email protected].

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