Rodney P. Mock

California State Polytechnic University, San Luis Obispo - Orfalea College of Business

Assistant Professor

San Luis Obispo, CA 93407

United States

SCHOLARLY PAPERS

8

DOWNLOADS

1,164

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (8)

1.

The LIFO, IFRS Conversion: An Explosive Concoction

Tax Notes, Vol. 123, No. 741, 2009
Number of pages: 6 Posted: 18 Jan 2010
Rodney P. Mock and Andreas Simon
California State Polytechnic University, San Luis Obispo - Orfalea College of Business and Pepperdine University - Graziadio Business School
Downloads 500 (112,484)

Abstract:

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LIFO, FIFO, IFRS, international financial reporting standards, conversion, last-in, first out, first-in, last-out, recognition, conformity requirement

2.

Purchase or Else: The Health Insurance ‘Tax’

Tax Notes, Vol. 126, No. 224, 2010
Number of pages: 8 Posted: 18 Jan 2010
Rodney P. Mock and Jeffrey Tolin
California State Polytechnic University, San Luis Obispo - Orfalea College of Business and California Polytechnic State University, San Luis Obispo - Orfalea College of Business
Downloads 240 (250,497)

Abstract:

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Universal Health Care, tax, health insurance tax, health insurance penalty, unconstitutional, commerce clause, purchase mandate, H.R. 3962, H.R. 3590, health insurance, regulatory tax, Patient Protection and Affordable Health Care Act, Affordable Health Care for America Act

3.

The Turbotax Defense

Number of pages: 90 Posted: 26 Mar 2014
Rodney P. Mock and Nancy Shurtz
California State Polytechnic University, San Luis Obispo - Orfalea College of Business and University of Oregon - School of Law
Downloads 207 (288,156)
Citation 3

Abstract:

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tax, accuracy related penalty, 6664, Code, IRS, TurboTax, Software, Penalty, Relief, Interest, Defense, Tax Court, reasonable cause, good faith

4.

The Robotic Revolution: A Tax Policy Collision Course

Temple Law Review, Vol. 93, 2021
Number of pages: 41 Posted: 17 Apr 2021 Last Revised: 20 Apr 2021
Kathryn Kisska-Schulze and Rodney P. Mock
Clemson University College of Business and California State Polytechnic University, San Luis Obispo - Orfalea College of Business
Downloads 112 (479,358)

Abstract:

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robots, tax, labor, innovation

5.

Section 199a: Job Creator or Tax Giveaway?

Tax Notes, 2018
Number of pages: 13 Posted: 15 Apr 2021
Rodney P. Mock and David G. Chamberlain
California State Polytechnic University, San Luis Obispo - Orfalea College of Business and California State Polytechnic University, San Luis Obispo
Downloads 40 (821,856)

Abstract:

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Taxes, 199A, Qualified Business Income, Pass-Through, Deduction, Wages, Qualified Business, Tax Cuts and Jobs Act

6.

Disappearing Forks and Magical Airdrops

TAX NOTES FEDERAL, NOVEMBER 4, 2019
Number of pages: 5 Posted: 19 Aug 2021
California State Polytechnic University, San Luis Obispo, California State Polytechnic University, San Luis Obispo - Orfalea College of Business and Clemson College of Business
Downloads 37 (845,084)

Abstract:

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Blockchain, Fork, Cyptocurrency

7.

Permanently Reinvested Earnings: Priceless

Tax Notes, Vol. 121, No. 7, 2008
Number of pages: 14 Posted: 24 Jan 2010 Last Revised: 19 Mar 2021
Rodney P. Mock and Andreas Simon
California State Polytechnic University, San Luis Obispo - Orfalea College of Business and Pepperdine University - Graziadio Business School
Downloads 18 (1,026,095)

Abstract:

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permanently reinvested earnings, American Jobs Creation Act, section 965, CFC, repatriation, jobs act, offshore, repatriation, tax rate, tax rates, tax, tax policy

8.

Partnership Basis Seepage: A Charitable Deduction Arbitrage

Tax Notes, September 1, 2014
Number of pages: 6 Posted: 07 Apr 2021
Rodney P. Mock
California State Polytechnic University, San Luis Obispo - Orfalea College of Business
Downloads 10 (1,117,181)

Abstract:

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tax, partnerships, charitable deduction, deduction, partners, 704(d)