A publication of the SJSU MST Program

Focus on Tax Policy

The "Focus on Tax Policy" section of The Contemporary Tax Journal showcases work of SJSU MST students and provides a public service. This section is devoted to analysis of tax proposals and existing tax rules using principles of good tax policy. These analyses will be summarized in each issue of the journal with the full analysis included on the website (see links below). Our intent is to make them readily accessible for lawmakers, their staff and others who are involved in and interested in improving our tax systems.

Tax Policy and the SJSU MST Program

One of the learning objectives for the San José State University MS Taxation Program is:

          To develop an appreciation for tax policy issues that underpin our tax laws.

Students learn about principles of good tax policy starting in their first MST class - Tax Research and Decision-making. The AICPA's Tax Policy Concept Statement 1 – Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals is used for this purpose. This report, issued in 2001, lays out ten principles of good tax policy that have been used by lawmakers and others for decades, if not centuries. Additional work on tax policy evaluation occurs in the capstone MST course. In other courses, such as corporate taxation and accounting methods, students learn the policy underlying the rules and concepts of the technical subject matter in order to better understand the rules and to learn more about the structure and design theory of tax systems. The MST Program also has an elective course - Tax Policy and Tax Reform.

 Tax Policy Analysis by SJSU MST Students
  • A Standard Home Office Deduction  (Karen Connelly, Spring 2010) - pdf

  • Increasing the Gasoline Excise Tax (SJSU Tax Research Students, Fall 2010) - pdf

  • Election by Certain Individuals to Have Their Income Tax Return Prepared by the IRS (students in Fall 2011 Bus 223A class) - pdf

  • Applicability of VAT in the United States (Lisa Lim, Spring 2011) - pdf

  • Repeal of the Section 199 Domestic Production Deduction (Jasmine Wu Ting, Spring 2011) - pdf 

  • Repeal of the Federal Telephone Excise Tax (Sandra Peters, Spring 2011) - pdf

  • Increase in Standard Mileage Rate for Certain Charitable Work (students in Spring 2012 Bus 223A and Bus 225R classes) - pdf

  • Surtax on Millionaires (John Lowrie, Spring 2012) -  pdf

  • Repeal of the Inclusion of Social Security Benefits in Gross Income (Sujin Pradhan, Spring 2012) - pdf

  • Transferability of the Research Tax Credit (Erika Codera, Spring 2013) - pdf

  • Return of the 20% Capital Gains Rate for Certain High Income Individuals (Victoria Lau, Spring 2013)  pdf

  • Excessive Compensation - How Much is Too Much:? (Lisa Pan, Spring 2013) - pdf

  • Increase and Make Permanent the Research Tax Credit (Chloe Chen, Spring 2013)  - pdf

  • Preferential Treatment of Capital Gains (Jenny Phan, Spring 2013) - pdf

  • Tax Credit for Qualified Plug-in Electric Drive Motor (Kara Virji-Gaidhar, Spring 2014) - pdf

  • Tax Incentives to Move Jobs Back to the U.S. (Gamaliel Salazar, Spring 2014) - pdf

  • Attempted Repeal of Personal Casualty Loss Deduction (Nidhi Jain, Spring/Summer 2015) - pdf

  • When Should Bitcoin be Subject to FBAR? (Arash Kiadeh, Winter 2016) - pdf

  • Repeal the Alternative Minimum Tax (Branden Wilson, Winter 2016) - pdf

  • Consolidation of Educational Tax Credits (Michael Hynson, Winter 2016) - pdf

  • Analysis fo the Federal Estate Tax (Rachita Kothari, Winter 2016) - pdf