21st Century Taxation 21st Century Taxation

21st Century Taxation

The 21st Century Taxation website and blog is written and maintained by Professor Annette Nellen, CPA, Esq., a tax professor at San Jose State University. The website and blog are about tax reform and moving tax systems into the 21st century. The articles and blog posts focus on tax system weaknesses, critique selected reform proposals, and offer new ideas, with an emphasis on federal, California and multistate matters. Please check it out and leave a comment on a blog post. Thank you.

ConAgra Brands case and income tax nexus ConAgra Brands case and income tax nexus
A recent ruling from the West Virgnia Supreme Court provides some helpful insights on the parameters of "economic nexus" for income tax purposes.  Just because a &qu ...
via: Annette      491 views      07/13/2012 7:24 PM      read full update ConAgra Brands case and income tax nexus
What's up with Section 501(c)(4)? What's up with Section 501(c)(4)?
Background on Section 501(c)(4) organizations and the recent controversy. ...
via: Annette      258 views      06/22/2013 9:31 PM      read full story What's up with Section 501(c)(4)?
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Why and how federal and California tax systems can be moved into the 21st century and follow principles of good tax policy....
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