Pub Date : 2019-02-11DOI: 10.5195/TAXREVIEW.2018.81
M. Dougherty
Better Late than Never: Allocating to Partially GST-Exempt Trusts After the Tax Cuts and Jobs Act of 2017
迟做总比不做好:在2017年减税和就业法案之后,分配给部分免除消费税的信托基金
{"title":"Better Late than Never: Allocating to Partially GST-Exempt Trusts After the Tax Cuts and Jobs Act of 2017","authors":"M. Dougherty","doi":"10.5195/TAXREVIEW.2018.81","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2018.81","url":null,"abstract":"Better Late than Never: Allocating to Partially GST-Exempt Trusts After the Tax Cuts and Jobs Act of 2017","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122886240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-02-11DOI: 10.5195/TAXREVIEW.2018.79
Stephen J. Pieklik, Nathan S. Catanese, Cory C. Omasta
Deducting Success: Congressional Policy Goals and the Tax Cuts and Jobs Act of 2017
扣除成功:国会政策目标和2017年减税和就业法案
{"title":"Deducting Success: Congressional Policy Goals and the Tax Cuts and Jobs Act of 2017","authors":"Stephen J. Pieklik, Nathan S. Catanese, Cory C. Omasta","doi":"10.5195/TAXREVIEW.2018.79","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2018.79","url":null,"abstract":"Deducting Success: Congressional Policy Goals and the Tax Cuts and Jobs Act of 2017","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123842929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-22DOI: 10.5195/taxreview.2018.72
Gwenyth S. Gamble Jarvi
Thank Hefner Erectile Dysfunction is a Medical Condition: A Period Piece
勃起功能障碍是一种医学疾病:一种经期疾病
{"title":"Thank Hefner Erectile Dysfunction is a Medical Condition: A Period Piece","authors":"Gwenyth S. Gamble Jarvi","doi":"10.5195/taxreview.2018.72","DOIUrl":"https://doi.org/10.5195/taxreview.2018.72","url":null,"abstract":"Thank Hefner Erectile Dysfunction is a Medical Condition: A Period Piece","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121398710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-22DOI: 10.5195/taxreview.2018.71
Editors in Chief of The Pittsburgh Tax Review (2003-18)
Reflections of Past Editors-in-Chief Regarding Their Service on the Pittsburgh Tax Review
历届主编对《匹兹堡税务评论》服务的反思
{"title":"Reflections of Past Editors-in-Chief Regarding Their Service on the Pittsburgh Tax Review","authors":"Editors in Chief of The Pittsburgh Tax Review (2003-18)","doi":"10.5195/taxreview.2018.71","DOIUrl":"https://doi.org/10.5195/taxreview.2018.71","url":null,"abstract":"Reflections of Past Editors-in-Chief Regarding Their Service on the Pittsburgh Tax Review","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"295 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124231514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-22DOI: 10.5195/TAXREVIEW.2018.73
Shriram T. Eachambadi
Leave It to the Feds – Eliminate the State And Local Income Tax: Proposing a Move Toward a Single-Layer Income Tax System
把它留给联邦政府——取消州和地方所得税:提议迈向单一所得税制度
{"title":"Leave It to the Feds – Eliminate the State And Local Income Tax: Proposing a Move Toward a Single-Layer Income Tax System","authors":"Shriram T. Eachambadi","doi":"10.5195/TAXREVIEW.2018.73","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2018.73","url":null,"abstract":"Leave It to the Feds – Eliminate the State And Local Income Tax: Proposing a Move Toward a Single-Layer Income Tax System","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131199179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-03-06DOI: 10.5195/taxreview.2017.68
Steven Z. Hodaszy, Gregory J. Krivacek
Learning the Hard Way: Deciphering the Correct Tax Treatment of Graduate Education Benefits for University Faculty
艰难的学习之路:解读大学教师研究生教育利益的正确税收待遇
{"title":"Learning the Hard Way: Deciphering the Correct Tax Treatment of Graduate Education Benefits for University Faculty","authors":"Steven Z. Hodaszy, Gregory J. Krivacek","doi":"10.5195/taxreview.2017.68","DOIUrl":"https://doi.org/10.5195/taxreview.2017.68","url":null,"abstract":"Learning the Hard Way: Deciphering the Correct Tax Treatment of Graduate Education Benefits for University Faculty","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114776318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-03-06DOI: 10.5195/taxreview.2017.66
S. Sheffrin
{"title":"What Role Can Desert Play in Designing Tax Policies","authors":"S. Sheffrin","doi":"10.5195/taxreview.2017.66","DOIUrl":"https://doi.org/10.5195/taxreview.2017.66","url":null,"abstract":"","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130925182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-06-16DOI: 10.5195/TAXREVIEW.2017.62
T. Morotomi
Japan’s Shift to Territoriality in 2009 and the Recent Corporate Tax Reform: A Japan–United States Comparison of Taxing Income from Multinationals
2009年日本属地化与近期公司税改革:日美跨国公司税收收入比较
{"title":"Japan’s Shift to Territoriality in 2009 and the Recent Corporate Tax Reform: A Japan–United States Comparison of Taxing Income from Multinationals","authors":"T. Morotomi","doi":"10.5195/TAXREVIEW.2017.62","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2017.62","url":null,"abstract":"Japan’s Shift to Territoriality in 2009 and the Recent Corporate Tax Reform: A Japan–United States Comparison of Taxing Income from Multinationals","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124931058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}