Tax Development Journal



This community houses Tax Development Journal's volumes 2009-2015.

Journal Mission

Welcome to the Cal State University, Northridge Tax Development Journal: an exciting online tax journal! The Tax Development Journal sets a new standard in practitioner based tax scholarship as an innovative forum for intellectual discourse on emerging issues for tax practitioners and policy makers. This student run journal uniquely combines tax expertise with scholarly discourse to provide timely, insightful, and important contributions to scholarly discussion in a broad array of topical tax areas.


Works in CSUN ScholarWorks are made available exclusively for educational purposes such as research or instruction. Literary rights, including copyright for published works held by the creator(s) or their heirs, or other third parties may apply. All rights are reserved unless otherwise indicated by the copyright owner(s).

Collections within Tax Development Journal

Recent Submissions

  • de Bree, James P. (California State University, Northridge, 2019)
    The Tax Cuts and Jobs Act of 2017 (TCJA) is likely the most significant tax legislation since 1986.1 While the legislation is comprehensive, one of its major features is corporate tax rate reduction. In order for unincorporated ...
  • Ghassemieh, Mehrdad (California State University, Northridge, 2019)
    The interest charge domestic international sales corporation (DISC or IC-DISC) is a congressionally sanctioned tax incentive. The IC-DISC has been a prominent income tax planning tool for U.S. export companies and their ...
  • Freeman, Michelle Susong; Reed, Alyssa (California State University, Northridge, 2019)
    This article highlights some instances where the Tax Cuts and Jobs Act (TCJA) increased taxes for single parents at the moment their children are pursuing a college education. The article further recaps education credits ...
  • Balian, John M.; Efrat, Rafael; Plunkett, Scott W.; Jager, Steven L.; Nolasco, Hector M. (California State University, Northridge, 2018)
    The purpose of this study was to examine whether accounting students who provide pro bono representation to low-income taxpayers facing a dispute with the Internal Revenue Service (IRS) experience significant increases in ...
  • Gentile, Michael (California State University, Northridge, 2018)
    Among the changes introduced by the Tax Cuts and Jobs Act (TCJA) is the addition of §199A, which is effective for taxable years beginning after 2017 and before 2026.1 Section 199A allows individuals and certain other ...