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 disaster relief. Show all posts
Showing posts with label disaster relief. Show all posts
Sunday, March 26, 2023

Disaster Relief and Administrative Convenience

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Severe storms have been ongoing in many parts of California since December. I have two family members with severe damage to their homes caus...
2 comments:
Friday, March 13, 2020

Tax Change Ideas to Address Coronavirus Costs

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The coronavirus pandemic is scary. Thousands of people are afflicted and there is uncertainty as to what will happen next. To reduce the...
Wednesday, August 8, 2018

Disaster tax relief for California wildfires - links

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On 8/6/18, the IRS announced tax relief for victims of the  northern California wildfires (and here ). IRS also has information on dealing ...
8 comments:
Sunday, October 22, 2017

PL 115-63 - Disaster Tax Relief for Hurricanes

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Radar for Hurricane Harvey - National Weather Service Sometimes after major disasters, Congress enacts additional relief. This occurred...
Friday, September 15, 2017

Disaster Relief Tax Links

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Updated 1/17/18  - Hurricanes Harvey, Irma and Maria in 2017, as well as wildfires in northern California, left many in distress. In additio...
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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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