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Arkansas Business and Economic Review articles from March 1994
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Arkansas Business and Economic Review archives from March 1994
Reflections on post-Soliman home office deductions. (ruling on deductions of home office expenses)
March 22, 1994... Introduction
On January 12, 1993, the Supreme Court set more rigorous standards for deduction of home office expenses (Commissioner v. Soliman, 1993). However, the Supreme Court's ruling does not resolve many of the issues that continue to...
Estimates of the incidence of the state sales and use tax on Arkansas households, 1989-1995.
March 22, 1994... Introduction
Since its introduction in 1935, the state sales tax (and its later companion, the compensating use tax) has become the largest single revenue source for the state of Arkansas. In Fiscal Year 1993, for example, state sales and use...
Increased employment in the U.S. and in Arkansas.
March 22, 1994... Introduction
Both the Arkansas and U.S. economic indicators gave evidence of expanding economies. Unemployment rates continued their downward trends as the number of new jobs continued to grow. In April, the U.S. unemployment rate fell to 6.4...