Janet Mosebach, an associate professor in the Department of Accountancy, had a paper published in the January 2019 edition of the International Research Journal of Applied Finance. Her paper is titled “Real Tax Reform: An Efficient, Equitable and Simple Plan in the U.S.”
Mosebach’s plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. This new revenue-based business tax reduces federal tax compliance costs for all taxpayers and the size of government.
International Research Journal of Applied Finance (IRJAF) publishes high-quality research on all aspects of accounting, finance and economics. The intention of IRJAF is to provide an outlet for innovative, quantitative research in accounting, finance and economics which cuts across areas of specialization, involves transferable techniques, and is easily replicable by other researchers.