At the state and national levels, there is never a shortage of tax proposals. Understanding these proposals and identifying effective reform of existing rules requires more than just knowing the direct effect of the change or rule on one taxpayer, such as a client or yourself. The ability to analyze and explain current rules and proposals in terms of their impact on an effective tax system requires consideration of principles of good tax policy. This webinar will explain these principles and their relevance to tax system design and objective critique to craft effective change. This understanding will help you explain tax proposals to clients or your employer and help you advise and ask good questions of elected officials and those running for office.
Learning Objectives:
San Jose State University
Professor and Director of the MST Program
[email protected]
(408) 924-3508
Annette Nellen, CPA, Esq., is a professor in and director of San Jose 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 (immediate past 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, 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.