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.

Showing posts with label R&D. Show all posts
Showing posts with label R&D. Show all posts
Monday, January 2, 2023

Oddities of No §174 R&D Fix in 2022

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I thought Congress would repeal or extend the Tax Cuts and Jobs Act of 2017 delayed change to §174 that changes from expensing R&D (the ...
Wednesday, December 21, 2022

5th Anniversary of Tax Cuts and Jobs Act - 12/22/22

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The Tax Cuts and Jobs Act ( P.L. 115-97 ) was signed into law on December 22, 2017. This was a budget reconciliation bill so only needed 51 ...
1 comment:
Thursday, December 30, 2021

New Year's Resolutions for Our Tax Systems

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As 2021 wraps up we think about what we might do differently in 2022, I offer a few suggestions for improving state and federal tax systems....
Sunday, January 21, 2018

A more temporary tax system

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For at least the past decade, our federal tax system has had several temporary provisions. That is, rules added to the law with an expirat...
2 comments:
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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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