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, 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 below.) 

My interest in tax reform started in the mid-1990s through pro bono work that I and several others from local government and industry were involved with as part of the Tax Policy Group of Joint Venture: Silicon Valley Network. I have also been involved with policy and reform topics through my work with the tax sections of the AICPA, ABA and California Tax Bar. My focus on California tax reform was significantly ramped up while I was an Irvine Fellow with the New America Foundation (9/06 - 8/08), where my focus was publication of op eds on California tax reform. I am a monthly contributor to the AICPA online newsletter - Tax Insider, where I write about tax policy and tax updates. There are links to these reports, articles and op eds on the Site Map page. Starting in April 2015, I became a monthly contributor to Tax Analyst's State Tax Notes (Moving Forward). I also direct the graduate tax program (MST) at SJSU where I teach several courses including one on tax policy. 

Any views expressed in these webpages are mine and not necessarily those of my employer or any organization of which I am a member.

Questions or comments?   Please post a reply at the blog or contact me at Annette.Nellen@sjsu.edu.  


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21st Century Taxation

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