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CPA - medium firm
CPA - large firm
Enrolled Agent
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The financial effects of the pandemic, along with a major election year, mean that tax proposals abound. A significant increase in the debt and deficit will lead to tax reform activities in 2021 and beyond. Understanding these proposals, as well as identifying effective reform of existing rules, requires more than just knowing the direct effect of the change on a taxpayer. The ability to analyze and explain existing rules and proposals in terms of their impact on an effective tax system requires consideration of the principles of good tax policy. This presentation explains these principles and their relevance to tax system design and objective critique to craft effective change. This understanding will help in explaining tax proposals to clients or your employer as well as in advising elected officials and those running for office.
Learning Objectives:
- Recall the key 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
Annette Nellen
San Jose State University
Professor and Director of the MST Program
annette.nellen@sjsu.edu
(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.
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CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.
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