I'm available to render professional services in reviewing and explaining financial statements and tax returns, assisting in developing business plans to improve profits, assisting with setting up and understanding records needed for tax return prep and planning, and providing expert testimony for tax matters.
March Highlights
Welcome to the 21st Century Taxation Website and Blog.
I'm 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 reformed 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
21st Century Taxation
Tax Reform - Modernizing Tax Systems, Following Principles of Good Tax Policy
I am a CPA and attorney with active licenses in the state of California.
Where I'm speaking
Please notify me of any issues with links or navigation.
- Important but easy to overlook effective date item in digital asset broker reporting prop. regs,
- Past time to repeal §280A(g) home rental exclusion
- Small business simplification ideas
- Observations on Inflation Reduction Act + track changes and text for §§25C, 25D, 25E, 30C, 30D, 41, 45W, 179D and 53
- 3 Questions to Ask When Congress Wants to Change Your Taxes, Barron's op ed
- How about April 30th as Celebrating Taxpayers Day?
- Track Changes of a Few Reformed Provisions of TCJA including 1944 law referenced in the $10K SALT cap change (sec. 164)
- Monthly Tax Update, CCH CPELink webinar 3/27, 4/24 - each month focuses on most current updates and includes law changes and IRS guidance; planning and due diligence consideration.
- Gig Workers: Tax Rules and Policy Considerations, CPAacademy, 3/4/24
- MST Classes at San Jose State University
Please contact me if you're looking for a presenter on tax reform, tax policy, new economy tax matters, gig and sharing economy, virtual currency, trends and tax relevance, hot tax topics, or state tax reform. Lawmakers and legislative staff: I'm also available to testify about state tax policy matters and have years of experience doing so.