Friday, February 16, 2001

• Tax considerations of E-business models
• State and local sales and use taxation of e-commerce
• State and local income taxation of e-commerce
• State and local efforts to reform sales taxation of e-commerce
• Congressional responses to state tax of e-commerce
• International taxation of e-commerce

Presenters:
Jeffrey A. Friedman, Partner, KPMG Washington National Tax Office;
Steven K Rainey, Partner, KPMG Washington National Tax Office;
Stephen R. A. Bates, Senior Manager, KPMG Washington National Tax Office

Evidence of Tax Clienteles for Common Stock Via the Trading Activity Following Dividend Increases
Jim A. Seida, Indiana University
Discussant: Terry Shevlin, University of Washington

Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?
Christine C. Bauman, University of Wisconsin-Milwaukee;
Mark P. Bauman, University of Illinois at Chicago;
Robert F. Halsey, Babson College
Discussant: Lillian F. Mills, University of Arizona

Taxation of eCommerce: A Comprehensive Update
Hughlene A. Burton, University of North Carolina at Charlotte;
Casper E. Wiggins,University of North Carolina at Charlotte

A Modest Proposal: That the Matching Principle Should Play a Role in Measuring Taxable Income
Gene Seago, Virginia Polytechnical Institute and State University

Qualified Research for Purposes of the Research Activities Credit: Are the Requirements Too Narrow and Too Complicated?
Kent Swift, Montana State University-Bozeman

The Expanded Taxpayer Confidentiality Privilege: A Review and Assessment of IRC Section 7525
Christine C. Bauman, University of Wisconsin-Milwaukee;
Anna C. Fowler, University of Texas at Austin

Two panels of educator-researchers will discuss the following topics:

• Using oral and written communication techniques to enhance learning
• Effectively employing case studies in tax education.

The Impact of Deductibility Limits on Compensation Contracts: A Theoretical Examination
Shelley Rhoades-Catanach, Villanova University;
Robert Halperin, University of Illinois at Urbana-Champaign;
Young Kwon, University of Illinois at Urbana-Champaign
Discussant: Richard Sansing, Dartmouth College

The Influence of Firm Maturation on Firms' Rate of Adjustment to their Optimal Capital Structures
Kenneth J. Klassen, University of Waterloo;
Jeffrey Pittman, Memorial University of Newfoundland;
Discussant: Dan Dhaliwal, University of Arizona

Tax Return Cases for an Entities Based Introductory Tax Course
Nathan Oestreich, San Diego State University;
Robert Capettini, San Diego State University;
Martha Doran, San Diego State University;
Kevin Lightner, San Diego State University

An Analysis of Innovative Skills-Based Approach to Tax Education: Issue-Resolution-Oriented Learning in a Multimedia Setting
Kevin Barrett, Appalachian State University;
Cheryl Knight, Appalachian State University;
Roy B. Johnson, Southern Utah University

Using a Researcher-Reviewer Pedagogy to Teach Tax Research Skills
Richard Newmark, Old Dominion University;
Marguerite Hutton, Western Washington University

A Web Based Approach to Teaching Tax Research Fundamentals
Ralph Tower, Wake Forest University

(2) “So you want to teach an online course”
Hendon Blaylock, Instructional Design Consultant of eCollege.com, will discuss the strengths, weaknesses, and critical elements of an online course relative to traditional classroom teaching. Online education will be evaluated in terms of accepted axioms developed through theoretical and empirical educational research.

(2) Publishing tax research:  What editors want to see
Editors of leading tax journals will discuss critical issues that are currently demanding investigation, as well as strategies for research success. Panel: Fran Ayres (JATA), Nick Fiore (Tax Adviser), Tom Howard (Issues in Accounting Education), and James Largay (Accounting Horizons).  Moderator: Bambi Hora.

Prior to coming to Wal-Mart in 1994, David was a tax partner with Ernst & Young in its Birmingham, Alabama office. David has overall responsibility for management and strategic direction of the Wal-Mart tax functions including the local, federal and international areas.

David holds both the CPA and CMA designations, is a member of the Financial Executives Institute Committee on Taxation and serves as Chairman of the Tax Advisory Committee on Electronic Commerce of the International Mass Retail Association. David has been a frequent speaker in the e-commerce taxation area and has provided testimony to the State Streamlined Sales Tax Project, the Advisory Committee on Electronic Commerce, and the Commerce Committee of the U.S. Senate.

Plenary panel discussion - Internet taxation
The panel will discuss the present and future states of Internet taxation, focus on issues that the perceive to be most pertinent, and offer their views. Panelists: Jon Abolins, Vice President of TAXWARE International's Tax and Government Affairs Department; David Bullington, Wal-Mart Stores Vice President for Taxes; Diane Hardt, Co-Chair of the Streamlined Sales Tax System for the 21st Century; and Terry Ryan, State and Local Tax Director - Apple Computer. Moderator: Debra Callihan.

(1) Using WebCT to improve your course
Amy Dunbar and Tom Pearson will discuss how they use WebCT to deliver great tax courses. In particular, they will describe the use of bulletin board and chat rooms, including an audio chat room, to increase student interaction. Amy also will illustrate how she use Flash software to create interactivity on her course pages.

(2) Using BlackBoard and/or other course software to improve your course
Tom Robinson and Kari Barlow will discuss ways to use BlackBoard software to improve tax courses. Tom is a professor from the University of Miami and Kari is Manager of Web Development at Arizona State University.

(3) Doing your own thing on the web to improve your course
Ron Tidd and Steve Thompson will show how they develop their own web materials to offer a fantastic learning environment.

End of Program