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Free cpe webinars
Understanding Tax Rules and Proposals through a Tax Policy Lens


Cost Free
Presentation Length 1.0 hour

Recorded DateAugust 11, 2023
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

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:

  • Recall the fundamental principles of good tax policy

  • Identify the principles of a current tax rule or proposal

  • Determine how the use of tax policy helps in objective discussion and analysis of reform proposals

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Annette Nellen

San Jose State University
Professor and Director of the MST Program
(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

About Our Presenter

As one of the most transformative universities in the nation, San Jose State is ready for big change. As part of Transformation 2030, SJSU's strategic plan, the campus community is dedicated to realizing the university's potential as a nationally prominent urban public university. San Jose State provides a comprehensive university education, granting bachelor’s, master’s and doctoral degrees in 250 areas of study. With approximately 36,000 students and nearly 4,300 employees, SJSU is an essential partner in the economic, cultural and social development of Silicon Valley and California.