Two types of accountants

A theory on the two types of programmers has parallels in the accounting profession: There are two “classes” of programmers in the world of software development: I’m going to call them the 20% and the 80%. The 20% folks are what many would call “alpha” programmers — the leaders, trailblazers, trendsetters, the kind of folksContinue reading “Two types of accountants”

The ideal tax system

“The ideal tax system … is neutral to business activity. In such an ideal system, individuals and businesses would base their economic decisions solely on the merits of the transactions, without regard to tax implications. In reality, tax-induced economic distortions are a fact of life, and a more realistic goal is to maximize the occasionsContinue reading “The ideal tax system”