Annette Nellen

Taxation, tax policy, tax reform, multistate tax issues, cryptocurrency taxation, taxation of intangibles, worker classification • Editorial contributions to The Hill, Barron’s and others.

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.

From October 2016 to May 2019, Professor Nellen chaired the AICPA Tax Executive Committee, an organization comprised of over 400,000 CPAs. 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 2019 she testified before the House Ways and Means and Senate Finance Committees, Texas Commission on Public School Finance, 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, cryptocurrency taxation and gig economy tax matters. 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 Notes State. Her editorials have appeared in the The Hill, Barron’s, San Francisco Chronicle, Los Angeles Times, and San Jose Mercury News. She 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.