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 modernization. Show all posts
Showing posts with label modernization. Show all posts
Sunday, August 13, 2023

Simplify and modernize by removing exclusive use for a home office deduction

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Yet more from the testimony I submitted for the written record of a Senate Finance Committee and Small Business and Entrepreneurship Committ...
Wednesday, April 12, 2023

Sign of need for modernization - Getting tax refunds to taxpayers

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Usually around this time of the year - a few days before the filing due date, the IRS issues a news release reminding people who did not fil...
Sunday, March 27, 2022

Law and Tech Modernization Needed to Get Tax Refunds To Taxpayers

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 In recent years, a few weeks before April 15, the IRS issues a press release such as these two: 2021: IRS has refunds totaling $1.3 billion...
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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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