Mark J. Cowan

Boise State University

Professor of Accountancy

1910 University Drive

Boise, ID 83716

United States

http://cobe.boisestate.edu/markcowan/

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 20,381

in Total Papers Downloads

1,905

CITATIONS

2

Scholarly Papers (12)

1.

Tax Planning Versus Business Strategy: The Rise and Fall of Entity Isolation in Sales and Use Taxes

Idaho Law Review, Fall 2007
Number of pages: 71 Posted: 08 Oct 2007 Last Revised: 06 Mar 2008
Mark J. Cowan
Boise State University
Downloads 428 (50,252)
Citation 1

Abstract:

state taxation, sales and use taxes, corporate groups

2.

A GAAP Critic’s Guide to Corporate Income Taxes

Tax Lawyer, Vol. 66, No. 1, 2012
Number of pages: 42 Posted: 13 Feb 2012 Last Revised: 11 Jun 2013
Mark J. Cowan
Boise State University
Downloads 401 (52,140)

Abstract:

3.

Taxing and Regulating College and University Endowment Income: The Literature's Perspective

Journal of College and University Law, Vol. 34, No. 3, 507-53
Number of pages: 48 Posted: 28 Feb 2008 Last Revised: 18 May 2008
Mark J. Cowan
Boise State University
Downloads 240 (97,055)
Citation 1

Abstract:

Taxation, Higher Education, Tax Exempt Organizations

4.

Nonprofits and the Sales and Use Tax

Florida Tax Review, Vol. 9, No. 13, p. 1077, 2010
Number of pages: 195 Posted: 10 May 2010 Last Revised: 08 Mar 2012
Mark J. Cowan
Boise State University
Downloads 186 (124,992)

Abstract:

nonprofits, sales tax, use tax, tax exemptions

5.

Double Taxation in Indian Country: Unpacking the Problem and Analyzing the Role of the Federal Government in Protecting Tribal Governmental Revenues

Pittsburgh Tax Review, Vol. 2, No. 2, 2005
Number of pages: 58 Posted: 28 Aug 2007
Mark J. Cowan
Boise State University
Downloads 163 (127,377)

Abstract:

State Taxation, American Indian Law, Federalism

6.

Leaving Money on the Table(s): An Examination of Federal Income Tax Policy Towards Indian Tribes

Florida Tax Review, Vol. 6, No. 4, 2004
Number of pages: 60 Posted: 27 Aug 2007
Mark J. Cowan
Boise State University
Downloads 113 (188,342)

Abstract:

Federal taxation, American Indian Law

7.

A Green Mountain Miracle and the Garden State Grab: Lessons from Vermont and New Jersey on State Corporate Tax Reform

Tax Lawyer, Vol. 60, No. 2, 2007
Number of pages: 64 Posted: 16 Aug 2007
Mark J. Cowan and Clint Kakstys
Boise State University and Sills Cummis Epstein & Gross P.C.
Downloads 109 (188,342)

Abstract:

State and Local Taxation

8.

Assignment of Income at the Ivory Tower: Relaxing the Tax Treatment of Services Donated to Charities by their Employees

Journal of College and University Law, Forthcoming
Number of pages: 102 Posted: 15 Jun 2013
Mark J. Cowan
Boise State University
Downloads 67 (271,219)

Abstract:

Taxation, Charities, Colleges and Universities

9.

Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax

ATA Journal of Legal Tax Research, Vol. 8, No. 1, 2010
Posted: 07 Aug 2010
Mark J. Cowan
Boise State University

Abstract:

Indian Tribes, State Taxation, Multijurisdictional Taxation

10.

Tax Issues in Indian Country: A Guide for Practitioners

Journal of Taxation, Vol. 106, No. 5, May 2007
Posted: 03 Sep 2007
Mark J. Cowan
Boise State University

Abstract:

Federal Taxation, State Taxation, American Indian Law

11.

A Tax Primer for CPAs Volunteering at Nonprofit Organizations

Tax Adviser, March 2007
Posted: 03 Sep 2007
Mark J. Cowan and Denise English
Boise State University and Boise State University - Department of Accountancy

Abstract:

Tax-exempts, Nonprofits, Unrelated Business Income Tax

12.

A Coke, a Smile… and a Tax Bill? A Look at the Tax Treatment of Exclusive Provider Agreements in Higher Education

The ATA Journal of Legal Tax Research, Vol. 3, 2005
Posted: 03 Sep 2007
Mark J. Cowan
Boise State University

Abstract:

nonprofits, unrelated business income tax, higher education, corporate sponsorship