Happy Tuesday and Happy New Year!
Welcome back to another season of the Future of Accounting podcast. We're kicking it off with a conversation about what makes a good tax policy.
Today's guest is Professor Annette Nellen, CPA, CGMA, Esq. Annette Nellen is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy.
Annette chairs the AICPA Tax Executive Committee and serves on the AICPA Tax Reform Task Force. She is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee and past member of the California Bar Taxation Section’s Executive Committee. She co-chairs CalCPA’s Accounting Education Committee. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation.
Annette is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the Bloomberg BNA Internet Law Resource Center’s portfolio, Overview of Internet Taxation Issues. She is an editor and author for the Southwestern Federal Taxation textbooks, and is a regular contributor for Tax Analyst’s State Tax Notes (Moving Forward? column). She is a frequent speaker on tax updates, tax ethics, new economy tax matters, and tax reform. Annette maintains the 21st Century Taxation website and blog, as well as several websites on tax reform, state tax nexus, e-commerce taxation, marijuana tax rules and ethical considerations, and virtual currency taxation.
Annette has testified before the House Ways and Means Committee, Senate Finance Committee, Senate Small Business and Entrepreneurship Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform.
Annette is a graduate of CSU Northridge (BS Accounting), Pepperdine (MBA), and Loyola Law School (JD). Prior to joining SJSU in 1990, Annette was with Ernst & Young, and the IRS.
In this episode, she walks us through the guiding principles that should govern an objective tax policy. One that stimulates economic growth and innovation.
Head on over to iTunes to learn more about what a modern tax system should include.