Reports and Papers by Professor Annette Nellen

21st Century Taxation

• Reports and blog

E-Commerce and Telecommunications Taxation

• Overview Outline (June 2012)
• "Lurking" E-Commerce Tax Issues - Fall 2006 - California Bar presentations - 10/6 and 11/3/06
  • GAO report on Internet tax moratorium referenced in slides
• Overview to E-Commerce Taxation Issues (short)
• Internet Business, Local Taxation and Nexus (10/04)
• Summary and Analysis of the SSTP
• E-Traits
• Why Internet Companies Generate Tax Issues
• Joint Venture's report (March 2000) - Summary of Approaches for Applying Sales & Use Taxes to E-Commerce
• Federal Domestic Tax Issues
• The Taxation of Telecommunications in California in the Information Age by James E. Prieger, Terri A. Sexton, and Annette Nellen, April 2003

High Technology Taxation

• Tax Updates 2008
• Tax Considerations for High Tech Start-Ups 
• Tax Update 2007
• Tax Update 2004
• Tax Update (Oct 2000 - Oct 2001)
• Tax Update (April 2000 - April 2001)
• High Technology Tax Update--Actions of 1999
• Policy Goals Underlying the R&D Tax Credit (2/01)
• Keys to Understanding and Utilizing the Federal and California Research Tax Credits (2/01)

Tax Reform and Tax Policy

• 21st Century Taxation Reports (on California tax reform) + tax reform blog

• Boosting Opportunities and Growth Through Tax Reform: Helping More Young People Achieve The American Dream, testimony for written record submitted for this 7/10/12 Senate Finance Committee hearing

  AICPA Tax Policy Concept Statement: Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals, March 2001 (role: primary draftsperson)
  • Tax Policy Workbook prepared by Joint Venture
  • Application of the Principles to Three Different Types of Proposals
  • Powerpoint Presentation of the Principles and Examples of Application
• Tax Reform in the U.S., July 1999 - overview to current U.S. system, recent reforms, major reform proposals and current tax issues.
• Impact of Tax Reform on State and Local Government
• Impact of Tax Reform on International Competitiveness
• Impact of Fundamental Tax Reform on Domestic Manufacturing

Taxation of Individuals

• Simplification of the EITC Through Structural Changes (included in the April 2001 Joint Committee on Taxation Simplification Report)
• Buy, Sell, Exchange, Rent, Share, Use, Hold, Convert - Tax Considerations of Residential Properties (presented to the AICPA Tax Conference in November 2000)

Climate Change

• Business Aspects of Climate Change (pdf)

• Know New Taxes (a look at environmental taxes), SF Chronicle, 9/19/07

• Warming up to a Carbon Tax, AICPA Corporate Taxation Insider, 11/29/07

• Policy Considerations of a Carbon Tax, AICPA Corporate Taxation Insider, 12/11/07

Tax Procedure

• Overview to the New Confidentiality Privilege (3/99)

Other

• Time Management Tips         word    pdf   html  audio
• "Empowered Choices"          word    pdf