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 pandemic. Show all posts
Showing posts with label pandemic. Show all posts
Tuesday, March 30, 2021

Temporary tax law changes should be EASY!

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We are in tough times! The pandemic is in it's second year and the March 13, 2020 disaster declaration is still in effect. The American...
1 comment:
Sunday, February 7, 2021

Ideas for States for Pandemic Tax and Budget Policies

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My latest Moving Forward? article for Tax Notes State is: Suggestions for Pandemic State Tax Policy Endurance (12/17/20). I include a variet...
2 comments:
Saturday, November 28, 2020

Does a Work From Home Tax Make Sense?

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On November 10, 2020, Deutsche Bank (DB) released a report, Konzept #19: What we must do to rebuild . Per DB, the report presents " ide...
Saturday, April 18, 2020

Business Loss Change by CARES Act - Track Changes and Policy

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The CARES Act ( P.L. 116-136 ; 3/27/20) or Phase 3 of COVID-19 relief includes several tax law changes for individuals and businesses. Mo...
Saturday, April 4, 2020

Observations on recent pandemic tax changes and a few more needed

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I think the administrative and legislative changes to address health and financial problems of the global coronavirus pandemic has led tax p...
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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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