21st Century Taxation

Tax Reform - Modernizing Tax Systems,      Following Principles of Good Tax Policy ​
  • 2017 Filing Season and ACA with CPELink - Feb 9
  • Tax Research with CPELink - Feb 22
  • Tax Reform with CPELink - April 26
  • Quarterly tax update webcasts with CPELink
    ​next: Spring update on May 4 and June 5 (2 hours)​​
  • Self-Employment Tax Developments - 1 hour self study with CPELink
  • 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 2016/Jan2017
  • MST Classes at San Jose State University

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 .

Please notify me of any issues with links or navigation.

Upcoming presentations

February Highlights

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.

My blog provides an opportunity for comment. I am also pleased to post short papers of others that present a realistic proposal for reform or commentary on an existing tax problem. (See contact information.) 

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