• Taxation, tax policy, tax reform, tax expenditures, multistate tax issues, environmental taxes, taxation of intangibles, worker classification, tax rules of conduct • Editorial contributions to San Francisco Chronicle, Los Angeles Times, and San Jose Mercury News .
Annette Nellen, CPA, CGMA, Esq. is a professor at San José State University teaching graduate-level tax courses. Her tax policy work focuses on modernizing tax systems while respecting the principles of good tax policy. Her work looks at how tax systems can be brought into the 21st century ways of living and doing business, and how doing so will better serve governments, businesses and society.
In 2000, Professor Nellen served on a panel that advised the staff of the Joint Committee on Taxation for its tax law simplification study submitted to Congress, which included her paper on simplifying the earned income tax credit (EITC). In 2003, she provided technical and drafting assistance to the California Commission on Tax Policy in the New Economy. Between 2011 and 2013 she testified before the House Ways and Means and Senate Finance Committees and State of Vermont Sales and Use Tax Study Committee, and participated in a tax reform roundtable held by the U.S. Senate Committee on Small Business and Entrepreneurship.
Professor Nellen is a frequent speaker and author on tax policy matters, tax reform, e-commerce taxation and high technology tax issues. She is an active member of the tax sections of the American Institute of Certified Public Accountants (AICPA) and American Bar Association (ABA). In 2006 – 2008 she was a fellow with the New America Foundation. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation.
Professor Nellen has published several papers and articles on tax reform for the AICPA and the Tax Foundation. Her editorials have appeared in the San Francisco Chronicle, Los Angeles Times, and San Jose Mercury News. She writes monthly columns on tax policy for two AICPA newsletters and is a regular blogger on tax policy matters. Her tax reform website and blog, "21st Century Taxation," can be found at www.21stcenturytaxation.com. Prior to starting her academic career, Professor Nellen had ten years tax and accounting experience in industry, the Internal Revenue Service, and a Big 4 accounting firm. She is a graduate of CSU Northridge, Pepperdine University (MBA), and Loyola Law School.
Follow Professor Nellen on Twitter @anellen.
21st Century Taxation (blog)
List of articles in AICPA Monthly Tax Newsletters from 2007 to the present
Taxing Some Services Could Help if It's Fair and Simple
San Jose Mercury News [June 29, 2008]
California's 20th century sales tax
Los Angeles Times [July 18, 2007]
Download or pick up: Why is one tax-free?
San Francisco Chronicle [July 11, 2007]
Poor Recordkeeping Hurts Taxpayers: Problems and Preventions
Tax Insider [October 29, 2015 ]
Tax Reform: Challenges of Broadening the Tax Base
Tax Insider [September 15, 2015 ]
Highway Trust Fund in the Tax Reform Spotlight
Tax Insider [August 13, 2015 ]
Taxation and Today’s
The Latest Bitcoin Hurdle: How to Tax It
Wall Street Journal [June 24, 2016]
Leaked Documents Show Some Uber Drivers Barely Making Ends Meet
CBS [June 23, 2016 ]