Cross-Checking: An Overview of the International Tax Issues for Professional Hockey Players

Non

My Tax Accountant Says I Can Deduct My Hot Tub. He\u27s the Expert - Should I Question Him?

None

Does the Homework Format Really Matter? The Impact of Homework Format and Learning Style on Accounting Students’ Learning Engagement and Academic Achievement

The experience of students submitting written homework is compared to those using online homework platforms at a college in the northeastern United States. Results indicate that online homework platforms can increase student engagement in the course when students are satisfied with the platform’s functionality and when students believe the web-based tool matches their own learning style. Findings suggest that students not inclined towards e-textbook use might be willing to set aside their preferences and try an online homework platform if they believe that the experience will be compatible with their learning style. Given the links between perceptions of learning style and platform functionality with positive student perceptual outcomes, results indicate faculty may be able to increase their students’ sense of efficacy towards online homework by demonstrating a positive attitude toward the platform, and showing their own engagement with web-based tools

Does the Homework Format Really Matter? The Impact of Online Homework Assignments and Learning Style Fit on Accounting Students’ Learning Engagement and Academic Achievement

Is there a significant difference in learning engagement and academic achievement between students using online homework and students submitting written homework

Pandora\u27s Box Enters the Batter\u27s Box: How the Tax Cuts and Jobs Act\u27s Unintended Consequence Places MLB, and All North American Leagues, in Tax Chaos

In lieu of an abstract, here is the article\u27s first paragraph: In the most recent collective bargaining agreement between Major League Baseball (“MLB”) and the Major League Baseball Players Association (“MLBPA”), the word “tax” appears 114 times. Some of these references pertain to MLB’s competitive balance tax.1 First implemented in 2003 in lieu of a salary cap, the competitive balance tax is a three-tiered penalty assessed annually on teams with payroll exceeding a specified amount, or the “base tax threshold.” 2 The assessment increases for each consecutive year the team exceeds the threshold, up to a maximum penalty of fifty percent of the excess.3 In addition, MLB imposes a surcharge on each $20 million increment by which the team exceeds the threshold, up to an excess of$40 million.4 These additional surcharges can drive the total assessment up to ninety-five percent of the excess.

Is Tennessee\u27s Version of the Jock Tax Unconstitutional?

Non

Patient protection and the Affordable Care Act: implementation issues for the individual and employer mandates

Under the Patient Protection and Affordable Care Act (the ACA ), will individuals in the U.S. have more options for obtaining affordable, comprehensive healthcare coverage? Or will there be an increase in healthcare costs under the ACA that will force individuals to forego insurance and pay the penalty or to enroll in a government regulated marketplace -- the Exchanges -- to purchase a healthcare plan? The options for obtaining health insurance will be determined, in part, by how well the ACA\u27s mandates and its provision of benefits for qualifying individuals are administered by the IRS. The additional funding necessary to implement the ACA, and the short turn-around time required, are real concerns. There are also concerns about potential for fraud, and the U.S. Supreme Court is stepping in to determine the availability, under current law, of the premium tax credit for taxpayers purchasing insurance through a federally-facilitated Exchange. To understand the full effect of the ACA on the choices that individuals will make, one must not only understand how to assess the premium tax credit and individual mandate, but also the controversies that must be overcome for successful implementation

Patient protection and the Affordable Care Act: implementation issues for the individual and employer mandates

Under the Patient Protection and Affordable Care Act (the ACA ), will individuals in the U.S. have more options for obtaining affordable, comprehensive healthcare coverage? Or will there be an increase in healthcare costs under the ACA that will force individuals to forego insurance and pay the penalty or to enroll in a government regulated marketplace -- the Exchanges -- to purchase a healthcare plan? The options for obtaining health insurance will be determined, in part, by how well the ACA\u27s mandates and its provision of benefits for qualifying individuals are administered by the IRS. The additional funding necessary to implement the ACA, and the short turn-around time required, are real concerns. There are also concerns about potential for fraud, and the U.S. Supreme Court is stepping in to determine the availability, under current law, of the premium tax credit for taxpayers purchasing insurance through a federally-facilitated Exchange. To understand the full effect of the ACA on the choices that individuals will make, one must not only understand how to assess the premium tax credit and individual mandate, but also the controversies that must be overcome for successful implementation

Patient Protection and Affordable Care Act Transition Relief for Employers and Individual Mandate

In Brief. Under the new U.S. healthcare laws, employers can choose to continue to offer healthcare coverage to their workforce—or force employees to enroll in the government-regulated marketplace to purchase a healthcare plan. This article discusses the transition issues for employers regarding the implementation of the Patient Protection and Affordable Care Act (ACA)