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 simplicity. Show all posts
Showing posts with label simplicity. Show all posts
Tuesday, May 14, 2024

17th Anniversary of the 21st Century Taxation Blog

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Today is the 17th anniversary of when I started this blog while I was a fellow with the New America Foundation. There is always plenty to wr...
Sunday, April 23, 2023

Tech Needed to Simplify Energy Credits for Individuals

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Special tax rules tend to be complex because they are "special" in that they are not part of the normal tax system and are not int...
1 comment:
Sunday, October 10, 2021

Let's Avoid Unnecessary Costs and Complexities

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Let's skip a tax credit subsidy for electric bikes; buy a less expensive one instead; don't make the tax law any more complex. The H...
2 comments:
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:
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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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