Welcome to the 21st Century Taxation Website and Blog.

I am Annette Nellen, a tax professor in the College of Business at San Jose State University. For many years, I have focused my research, writings and presentations on tax policy and reform at the federal, multistate and California levels. I have written several papers on various aspects of tax policy and reform with the hopes of helping to promote serious discussion of how tax systems can be modernized and made to follow the principles of good tax policy. This website has links to my articles and reports, my blog - the 21st Century Taxation Blog, my websites on virtual currency/blockchain and marijuana tax and ethics considerations, and links to various tax reform work of government agencies, tax reform commissions and others, as well as legislative proposals.

To easily navigate this web site, please see the Index / Navigation section at the bottom of this page.

Tax Policy and Tax Reform Ideas

Index and Navigation Links

For lots of excellent information on sales tax including e-commerce applications, SSUTA, nexus and more (including some tax policy posts from me), go to www.salestaxsupport.com .

Where I'm speaking - in person and virtual

January Highlights

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21st Century Taxation

Tax Reform - Modernizing Tax Systems,      Following Principles of Good Tax Policy ​

Please notify me of any issues with links or navigation.

  • CalCPA 8-hour updates - Federal and California Tax Update for Individuals AND Federal and California Tax Update for Businesses and Estates (co-taught with Gary McBride) - Dec 2017/Jan2018​ - we delve deeply into tax reform (H.R. 1, P.L. 115-97 (12/22/17)).
  • Avoiding Worker Classification Problems with CCHCPELink, 1/31/18
  • MST Classes at San Jose State University
  • Contact me if looking for a presenter on tax reform, new economy, trends and tax relevance, or state tax reform