CSUN Centers and Institutes

 
 

Communities within CSUN Centers and Institutes

Recent Submissions

  • Chotani, Masood (California State University, Northridge, 2020)
    The Treasury Inspector General for Tax Administration (TIGTA) concluded in a 2018 report that the Internal Revenue Service (IRS) is not fully addressing billions of dollars in tip income reporting noncompliance and is ...
  • Gianni, Monica (California State University, Northridge, 2020)
    As part of the Tax Cuts and Jobs Act (TCJA), Congress enacted two new sections that address when revenue is recognized -- §§ 451(b) and 451(c). These sections do not determine whether income is realized; instead, they ...
  • Simer, Joshua L.; Almand, Andrew D. (California State University, Northridge, 2020)
    Equity, one of the basic principles of public finance, is often a consideration in discussions of tax policy or tax reform. Otherwise largely ignored, this paper considers the horizontal equity position of the self-employed ...
  • Storrs, Angela M. (California State University, Northridge, 2020)
    Once a professional in any field has completed his basic educational requirements for qualification and obtained his professional credential, he is faced with the prospect of lifelong continuing education (CE). Enrolled ...
  • Denker, Alexander H.; Baker, Paul M.A. (California State University, Northridge., 2020)
    As we age, many of an individual's abilities (e.g. cognition, perception, mobility) begin to change in ways which can result in functional limitations. Although capabilities vary across the population, change also varies ...