Autore: Larry Tunnell

Larry Tunnel is a professor at New Mexico State University, College of Business.Robert Ricketts, Ph.D., CPA, is the Director of the School of Accounting in the Rawls College of Business at Texas Tech University. He is a former tax senior for the Dallas office of Ernst & Whinney (now Ernst & Young). He co-authors several courses on partnership taxation for the AICPA, and a forthcoming book on comparative taxation written by an international group of authors. He also contributes chapters to a leading undergraduate textbook on taxation, and has numerous academic publications on issues ranging from the risks of over-reliance on tax software to the response of multinational corporations to tax holiday legislation.