The Recruiting, Training, and Professional Involvement of Tax Personnel of Large Corporations

Article Abstract:

The survey of issues concerning the recruitment, training and professional involvement of tax personnel is based on a study of responses from the Fortune 500 Companies. There is a strong preference for hiring experienced tax personnel and the most favored sources for hiring are public accounting firms and tax departments of other companies. The significance is highlighted in the following elements: graduate degrees in taxation, skill level of recruits from college campuses, experience of of recruits from college campuses, continuing professional education of those in service, and participation in professional organizations. Courses provided by the Tax Executives Institute and the World Trade Institute were ranked high as effective sources of continuing professional education. Eight Tables help clarify survey responses. Students should recognize the improving career opportunities available in tax departments of large corporations.

Human resource management, Surveys, Employee recruitment

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Taxes and organizational form: a comparison of corporations and master limited partnerships

Article Abstract:

The relationship between changes in capital structure and changes in the relative tax costs of the corporate form and the master limited partnership form is examined. Using data from a sample of 95 large, publicly traded corporations, the 1981 Economic Recovery Tax Act is shown to have increased the relative tax costs of the corporate form over the master limited partnership form. The offsetting costs of the master limited partnership form are also shown to have prevented its adoption as an alternative organizational form. The capital structure changes are then demonstrated to be part of the management response taken to reduce tax costs as a result of the decision to retain the corporate organizational form.

Taxation, Economic aspects, Corporate taxes, Tax reform, Partnership, Partnerships

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