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 Tax Cuts and Jobs Act. Show all posts

Sunday, February 4, 2018

TCJA - Many areas in need of guidance

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The Tax Cuts and Jobs Act enacted December 22, 2017 includes a lot of new provisions. For example, Section 199A, is seven pages long in ...

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Tuesday, January 30, 2018

Tax Cuts and Jobs Act, Complexity and Data

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There is certainly some new complexity in the Tax Cuts and Jobs Act ( P.L. 115-97 (12/22/17)). But it won’t affect most individual filers....

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Friday, December 22, 2017

We have tax reform!

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Today (12/22/17), President Trump signed H.R. 1, the Tax Cuts and Jobs Act (the name we all know it by, but its real name is something else...

1 comment:

Thursday, December 21, 2017

Tax reform and alimony

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KPIX 5 December 20,2017 story by Mark Sayre H.R. 1, Tax Cuts and Jobs Act, or per its new catchy title at 12/20/17 - ‘‘An Act to provide...

1 comment:

Thursday, November 30, 2017

Tax Reform Links and Examples

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UPDATED 12/22/17: Tax reform went from legislative text from the House Ways and Means on 11/2/17 to a signed bill on 12/22/17. The House W...

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Saturday, November 11, 2017

Tax Reform - What's Up?

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What an exciting month so far for tax reform! We have an amended bill passed by the House Ways and Means Committee (on 11/9 by vote of 24-1...

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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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