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 gas tax. Show all posts
Showing posts with label gas tax. Show all posts
Saturday, October 4, 2014

California to study alternative to current gas tax

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California SB 1077 (Chapter 835, 9/29/14) calls for creation of a Road Usage Charge (RUC) Technical Advisory Committee by the ...
Wednesday, May 14, 2014

7th Anniversary of 21st Century Taxation Blog

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Today - May 14, 2014 marks the 7th anniversary of this 21st Century Taxation Blog. I started this blog when I was a fellow with the New Amer...
1 comment:
Wednesday, December 21, 2011

Time to adjust gas tax

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The federal and California gasoline excise tax are each 18 cents/gallon and have been at these low rates for many years (see CRS table ). A...
1 comment:
Thursday, June 17, 2010

Highway Trust Fund Problems Continue

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I was quoted in a MinnPost article today about a long-standing problem that I've blogged on before (see 9/5/08 post ). With people driv...
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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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