21st Century Taxation

This blog by a tax professor is about tax policy and reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques reform proposals (pointing out where they do and do not follow principles of good tax policy and do and do not reflect how we live and do business today), and offers new ideas. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Monday, September 7, 2026

Taxing Robots and AI Tokens

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In his August 26, 2026 essay - The turbulent AI era is here. The choices we make now are critical , Bill Gates raises a lot of important ide...
Sunday, August 9, 2026

Income tax versus sales tax - recent activity in Missouri

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In recent years, some states have reduced income taxes and increased sales tax or proposed doing so. Recently, Missouri had Amendment 5, Inc...
3 comments:
Saturday, July 4, 2026

Tax History - Happy 4th of July!

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"Imposing Taxes on us without our Consent" is one of the 27 "injuries and usurpations" listed in the Declaration of Inde...
Thursday, May 28, 2026

Proposal for $0 Income Tax for Low-Income Individuals

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Jeff Bezos has suggested that the roughly 50% of individuals with AGI of $54,000 or below pay no federal income tax (see Gabrielle Olya, ...
4 comments:
Friday, May 15, 2026

19th Anniversary of the 21st Century Taxation Blog

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Today is the 19th anniversary of starting this blog!  And I'm pleased to have it be #15 on this list of 100 Best Tax Blogs to Follow in ...
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About Me

Professor Nellen
I am a tax professor and Director of the MS Taxation Program at San Jose State University. I teach courses on tax research, tax accounting methods, taxation of property transactions, advanced individual tax, employment tax, ethics, and tax policy. I am active in the tax sections of the AICPA, ABA and CA Lawyers Association (CLA). I currently serve as chair of the AICPA Digital Asset Tax Task Force, and serve on the AICPA Disaster Relief Task Force, following serving almost seven years on the AICPA Tax Executive Committee including as chair for 2 1/2 years. I am a past chair of the AICPA Individual Taxation Technical Resource Panel and current chair of the ABA Tax Section's Tax Policy & Simplification Committee. I am a regular contributor to State Tax Notes (Moving Forward? column) and co-author/co-editor of four tax textbooks (Cengage/SWFT). I welcome your comments to my blog posts.
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