Bookstein Institute



This community houses documents pertaining to the Bookstein Institute . Includes the institute's CSUN Tax Development Journal, annual reports, newsletters, and the institute's charter.


The Bookstein Institute for Higher Education in Taxation is a leader in experiential learning in the field of taxation. The Bookstein Institute:
  • Promotes advanced education in the area of taxation through the support of a skills-based, practice-oriented Master of Science in Taxation degree program;
  • Supports professional growth and development of students pursuing a career in the field of taxation;
  • Facilitates the pursuit of scholarly projects in the field of taxation;
  • Facilitates service learning opportunities for our students in taxation through partnerships with community organizations.


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).

Communities within Bookstein Institute

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 ...
  • 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 ...