Mark J. Cowan

Boise State University -Department of Accountancy

Professor of Accountancy

1910 University Drive

Boise, ID 83716

United States

http:///www.boisestate.edu/cobe-accountancy/department-of-accountancy/directory/mark_cowan/

  • Boise State University -Department of Accountancy

SCHOLARLY PAPERS

17

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Scholarly Papers (17)

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1.

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 -Department of Accountancy
Downloads 1,110 (38,743)

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2.

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 -Department of Accountancy
Downloads 500 (110,997)
Citation 1

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state taxation, sales and use taxes, corporate groups

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 -Department of Accountancy
Downloads 345 (169,770)

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Taxation, Higher Education, Tax Exempt Organizations

4.

ESG and the Demand for State Tax Incentives

Forthcoming, Florida Tax Review, Fall 2023
Number of pages: 71 Posted: 14 Feb 2023 Last Revised: 08 Aug 2023
Mark J. Cowan and Joshua Cutler
Boise State University -Department of Accountancy and Boise State University, College of Business and Economics, Department of Accountancy
Downloads 341 (171,893)
Citation 1

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State taxation, ESG, State Tax Incentives

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 -Department of Accountancy
Downloads 341 (171,893)

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State Taxation, American Indian Law, Federalism

6.

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 -Department of Accountancy
Downloads 278 (213,147)

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nonprofits, sales tax, use tax, tax exemptions

7.

Taxing Cannabis on the Reservation

57 American Business Law Journal __ (Forthcoming 2020)
Number of pages: 33 Posted: 03 Dec 2020
Mark J. Cowan
Boise State University -Department of Accountancy
Downloads 250 (236,990)

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Cannabis, Native Americans, Indian Tribes, Taxation

8.

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 -Department of Accountancy
Downloads 170 (338,742)

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Federal taxation, American Indian Law

9.

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 -Department of Accountancy and Sills Cummis Epstein & Gross P.C.
Downloads 163 (351,187)

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State and Local Taxation

10.

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 -Department of Accountancy
Downloads 104 (497,459)

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Taxation, Charities, Colleges and Universities

11.

Cross-Fertilizing the Tax Classroom

Pittsburgh Tax Review, 2022
Number of pages: 43 Posted: 20 Jan 2022
Mark J. Cowan and Joshua Cutler
Boise State University -Department of Accountancy and Boise State University, College of Business and Economics, Department of Accountancy
Downloads 102 (504,223)

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Taxation, Law, Accounting, Education

12.

Strategic Surrogates or Sad Sinners: U.S. Taxation of Bartering in Digital Services

American Business Law Journal, Volume 58, Issue 4, Winter 2021
Number of pages: 30 Posted: 28 Sep 2021
Mark J. Cowan, Joshua Cutler and Ryan J. Baxter
Boise State University -Department of Accountancy, Boise State University, College of Business and Economics, Department of Accountancy and Boise State University, College of Business and Economics, Department of Accountancy
Downloads 76 (604,575)

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Taxation, Technology Companies, Strategy

13.

The Pipeline, Graduate Accountancy Programs, and the 150-Hour Rule

181 Tax Notes Federal 1051 (Nov. 6, 2023).
Number of pages: 17 Posted: 20 Dec 2023
Mark J. Cowan, Joshua Filzen and Troy Hyatt
Boise State University -Department of Accountancy, Boise State University and Boise State University - Department of Accountancy
Downloads 32 (874,037)

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CPA Pipeline, 150-Hour Rule, Graduate Accountancy Programs

14.

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 -Department of Accountancy

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Indian Tribes, State Taxation, Multijurisdictional Taxation

15.

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 -Department of Accountancy and Boise State University - Department of Accountancy

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Tax-exempts, Nonprofits, Unrelated Business Income Tax

16.

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 -Department of Accountancy

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Federal Taxation, State Taxation, American Indian Law

17.

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 -Department of Accountancy

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