Crafting and proposing tax changes can quickly turn into a political debate and pointless statements such as I don't like it, I like it, or it's a giveaway to the [fill in the blank]. Analyzing existing rules and proposals against principles of good tax policy can lead to a more objective discussion and hopefully crafting of more effective tax rules and systems. These principles include equity, simplicity and neutrality. Consideration of trends, data and a jurisdiction's economic, societal and environmental goals also helps. This webinar reviews principles of good tax policy, and frameworks for discussing problems with existing rules and strengths and weaknesses of proposals. Examples are provided as well as suggestions for using this information to help improve our tax systems.
- Explain and apply principles of good tax policy.
- Consider how use of tax policy principles helps in objective discussion and analysis of reform proposals.
- Identify ways to help improve tax rules and systems.
Date & Time
Webinar: Tuesday, February 9, 2021
2:00 p.m. - 3:00 pm Eastern (11:00 am Pacific)
NASBA approved for 1.0 CPE credit; 1.0 (M)CLE credit*
Please note CPE credit cannot be provided if you participate only via telephone
Education Credit*: AAA-CPA Members $15.00; Non-Members $30.00
Non-Education Credit (Listen-Only): AAA-CPA Members: FREE; Non-Members $25.00
Annette Nellen, CPA, CGMA, Esq.
Professor, College of Business, San Jose State University
Annette Nellen is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, individual tax, property transactions, employment tax, ethics, and tax policy. Annette is active in the tax sections of the AICPA (including as a former chair of the Tax Executive Committee), ABA and California Lawyers Association. She authors Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the State Tax Notes Moving Forward? Column. Annette is a contributor to CCH's Top Federal Tax Issues, and is co-author/co-editor of four tax textbooks from Cengage. Annette is a frequent speaker on tax developments, new economy tax matters, tax reform and tax policy. She has testified several times before various legislative committees and tax reform commissions on tax policy and reform. Annette runs the 21st Century Taxation website and blog (www.21stcenturytaxation.com).