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Religion versus Politics: An Age-Old Question with Continued Importance to the U.S. Nonprofit Classification System

Autor: Julia M. Camp, John J. Masselli, Amy J. N. Yurko

Publikováno v: The ATA Journal of Legal Tax Research. 21:1-21

IRC § 501(c)(3) grants federal tax exemption to nonprofit organizations, such as public charities, private foundations, and private operating foundations. Religious organizations classified as churches receive added preferential treatment, specifica

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4ed70a7dbc759d8200f1ef1d579cfe62
https://doi.org/10.2308/jltr-2022-001

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ChicagoLand Popcorn®—Examining Online Retailer Nexus Following Wayfair Using Data Visualization and Robotics Process Automation

Autor: Amy J. N. Yurko, John T Eagan, Christine Cheng

Publikováno v: Journal of Emerging Technologies in Accounting. 19:133-164

Students use data analytics to evaluate fictitious online sales data and explore sales tax nexus standards following South Dakota v. Wayfair, Inc. (Wayfair). This case provides instructors flexibility. Students can use Tableau to create visualization

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5b01b361f4e126ba8426186701414c46
https://doi.org/10.2308/jeta-2020-044

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Does the Marriage Tax Differential Influence Same‐Sex Couples' Marriage Decisions?

Autor: Charles R. Enis, Christine Cheng, D. Larry Crumbley, Amy J. N. Yurko, Joseph P. Yurko

Publikováno v: Journal of Marriage and Family. 83:152-172

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9053a85860c57a73034e236bee7aace0
https://doi.org/10.1111/jomf.12735

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A Case Study of Effective Tax Rates Using Data Analytics

Autor: Amy J. N. Yurko, Christine Cheng, Pradeep Sapkota

Publikováno v: Issues in Accounting Education. 36:65-89

Tomorrow's accounting professionals need to understand both accounting and data analytics. To meet these needs, we developed a case that combines an important area of tax accounting, Effective Tax Rates (ETRs), with multiple data analysis skills. The

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d33ed355f74d4c4557b64f68ad14824d
https://doi.org/10.2308/issues-19-060

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A New Examination of an Old Question: Is it Constitutional to Tax Marriage?

Autor: Christine Cheng, Marc Morris, Amy J. N. Yurko

Publikováno v: The ATA Journal of Legal Tax Research. 18:19-41

In 2015, the U.S. Supreme Court recognized the fundamental right to marry in Obergefell v. Hodges. At the same time, the tax code commonly taxes married couples at a higher effective tax rate than their unmarried counterparts. We examine the constitu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::3f7ea689b81e5fb0af2cd48e7891bbb8
https://doi.org/10.2308/jltr-19-006

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The Impact of Regulation on Executive Compensation: IRC Section 162(m) and the Unexpected Exclusion of CFOs

Autor: Steven Balsam, John H. Evans, Amy J. N. Yurko

Publikováno v: Journal of the American Taxation Association. 41:59-81

IRC §162(m) originally denied corporations tax deductions for nonperformance compensation in excess of $1 million per executive when paid to the CEO and the next four highest paid named executive officers. Following the 2006 SEC proxy statement revi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::dc3e6b7ae6667ee011022e4fbc6a3d7d
https://doi.org/10.2308/atax-52248

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An Empirical Examination of the Compensation-Dividend Relation to Compare Conflict Resolution Strategies at Public versus Private Firms

Autor: Amy J. N. Yurko

Publikováno v: Accounting and Finance Research. 7:248

While agency theory predicts that the unification of ownership and control of private family firms reduces agency concerns, some prior studies suggest that the complex family relationships of private, family firms increases agency conflicts. To inves

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f219ad6438644bf029de5a1cd9b179b1
https://doi.org/10.5430/afr.v7n2p248

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Rheology and microstructure of semi-solid aluminum alloys compressed in the drop-forge viscometer

Autor: Merton C. Flemings, J. A. Yurko

Publikováno v: Metallurgical and Materials Transactions A. 33:2737-2746

The rheological behavior and microstructure of semi-solid aluminum alloys were studied using a novel apparatus, the drop-forge viscometer (DFV). The viscometer determines force from the second-derivative-of-displacement data with respect to time and

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::84d44746d481dbf9c694314c343ab630
https://doi.org/10.1007/s11661-002-0396-7

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