{"@context":"http://iiif.io/api/presentation/3/context.json","id":"https://arizona.aviaryplatform.com/iiif/sq8qb9w712/manifest","type":"Manifest","label":{"en":["Dr. Hollis Dixon on Changes in Income Tax Law"]},"logo":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/038/original/university-libraries-logo-2x.png?1711560609","metadata":[{"label":{"en":["Publisher"]},"value":{"en":["University of Arizona Libraries"]}},{"label":{"en":["Rights Statement"]},"value":{"en":["Copyright held by University of Arizona Libraries"]}},{"label":{"en":["Source"]},"value":{"en":["Accent: On University of Arizona, box 2, reel 20"]}},{"label":{"en":["Agent"]},"value":{"en":["Beach, Mort (interviewer)","Dixon, Hollis A (interviewee)"]}},{"label":{"en":["Date"]},"value":{"en":["2/10/1978"]}},{"label":{"en":["Coverage"]},"value":{"en":["Arizona--Tucson (spatial)"]}},{"label":{"en":["Language"]},"value":{"en":["English"]}},{"label":{"en":["Description"]},"value":{"en":["Program topics - Dr. Hollis Dixon, University of Arizona Accounting Professor, on changes in income tax law."]}},{"label":{"en":["Format"]},"value":{"en":["1/4 inch audio tape"]}},{"label":{"en":["Identifier"]},"value":{"en":["MS641.065 (uid)"]}},{"label":{"en":["Relation"]},"value":{"en":["Accent: On University of Arizona (part of)"]}},{"label":{"en":["Subject"]},"value":{"en":["University of Arizona"]}},{"label":{"en":["Type"]},"value":{"en":["Interviews"]}}],"summary":{"en":["Program topics - Dr. Hollis Dixon, University of Arizona Accounting Professor, on changes in income tax law."]},"requiredStatement":{"label":{"en":["Attribution"]},"value":{"en":["Copyright held by University of Arizona Libraries"]}},"provider":[{"id":"https://arizona.aviaryplatform.com/aboutus","type":"Agent","label":{"en":["University of Arizona Libraries"]},"homepage":[{"id":"https://arizona.aviaryplatform.com/","type":"Text","label":{"en":["University of Arizona Libraries"]},"format":"text/html"}],"logo":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/038/original/university-libraries-logo-2x.png?1711560609","type":"Image"}]}],"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/public/images/audio-default.png","type":"Image","format":"image/png"}],"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869","type":"Canvas","label":{"en":["Media File 1 of 1 - azu_ms641-065_side1_a.mp3"]},"duration":429.79585,"width":640,"height":360,"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/public/images/audio-default.png","type":"Image","format":"image/png"}],"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/content/1","type":"AnnotationPage","items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/content/1/annotation/1","type":"Annotation","motivation":"painting","body":{"id":"https://aviary-p-arizona.s3.wasabisys.com/collection_resource_files/resource_files/000/159/869/original/azu_ms641-065_side1_a.mp3?1652809037","type":"Audio","format":"audio/mp3","duration":429.79585,"width":640,"height":360},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869","metadata":[]}]}],"annotations":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733","type":"AnnotationPage","label":{"en":["641-065 [Transcript]"]},"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/1","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: This is accent on the University of Arizona. I'm Mark beech. It's that time of year again, the Internal Revenue Service says it's particularly important to get your tax records together early this year, because there have been many changes in the tax laws. Dr. Hollis Dixon is a professor of accounting at the University of Arizona. Dr. Dixon also has been teaching course on tax policy and reform as well as a tax planning course. Dr. Dixon, maybe it would be a good spot to start off, maybe you could explain basically what the tax reduction and simplification act is because it affects so many people who are filing income tax returns","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=5.0,42.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/2","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: more these, there are several aspects to that came out of the out of this Act, the probably the biggest change is going to affect most individuals is the standard deduction, which has been the old standard deduction has been eliminated and substituted a new computation, which is built into the tax table, basically, is called the standard deduction with zero bracket amount. Now, it's not something that individual has to understand the intricate, intricate aspects of it goes, as I said, it is built into the tax table. However, the using this new computation has resulted in a redesign of the form. So when people start looking at the tax tables, they're completely different. And they look at the forum is somewhat changed. So it's going to be different, and people need to get started looking at it, to get a feel and get all the records together. And as I have indicated to some groups before, the earlier you get your return and of course the faster you can get a refund if you have any dues.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=43.0,103.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/3","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: How important is record keeping Dr. Dixon","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=104.0,106.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/4","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: record keeping his course an important is inherent in this tax system, the government imposes the obligation upon the taxpayer to keep his own records. And the government only has the obligation to assert that something is incorrect. And then it behooves the taxpayer to prove that he is correct, that he the taxpayer is correct.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=107.0,127.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/5","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: Have there been any other major changes in the tax laws?","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=128.0,131.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/6","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: Yes, they've been several, of course, the changes, changes that have taken place haven't all resulted in affecting have not have affected others. people other than just individual I mean, affected corporations knew new job credit, of course, is a big thing that affects businesses, lower corporate tax rates have been part of the tax simplification act, supposedly to increase business activity.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=132.0,158.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/7","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: Do you think it will achieve that you think that this this part of the tax change is going to be effective?","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=159.0,167.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/8","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: There's always a question of how effective the fiscal policy is in effecting economic change. Many people are have a strong belief that fiscal policy is an important ingredient in effecting economic changes. Other people would say monetary policy is more important. I'd say probably the two together if they would compliment each other would be the way to go. Unfortunately, they don't always compliment each other. Are there","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=168.0,192.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/9","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: any proposals under consideration at this time? Or have there been some already considered that we need to know about?","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=193.0,198.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/10","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: There's considerable there's one important change as far as individual is concerned that I think that's being proposed by the Carter administration. And that is to eliminate the personal exemption deduction and substitute in its place a credit. Now that credit would take would be $250 per person. And it would substitute for the personal exemption deduction along with some other the itemized deductions $250 at the low level 20% would be equivalent to a 1200 $50 deduction. So that is one of the big proposals in the Carter administration's law proposed proposal, which I think that might have some chance of path being passed.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=199.0,244.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/11","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: What about the filing of income tax? in general? Is it becoming so complicated that the person with non professional skills and accounting is going to find it just impossible to find her own return?","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=245.0,254.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/12","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: I would have to say it is, unfortunately, and I think that is unfortunate because our system is built on the concept of voluntary compliance and self assessing system. And we hear lip service being given each year by the service to simplifying the system and simplifying the form. Unfortunately, I spent two years on the commission of advising the commissioner on the Internal Revenue Service. And during that time, I became highly frustrated that I think our system has come into complicated to be a self assessing self imposing system.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=255.0,291.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/13","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: What changes would you like to see made if you had your way Dr. Dixon,","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=292.0,295.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/14","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: If I had my way, I think we would broaden the base By that, I would define that to be that we'd have very few exclusions from income, we would allow all business deductions and catastrophic losses, and everything else within would be subject to tax would lower their top rate down to something like 35 or 40%, lower the rate down lower bracket down to somewhat lower and India is now and give up maybe a higher exclusion for people that in what we would call a low income brackets. And I think the system would be easier to administer. And we wouldn't have all these extra incentives built into it, which would eliminate a lot of confusion in the law. Do you","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=296.0,336.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/15","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: have any recommendations for the person who's now in the process of filing returns and having some difficulty? Should they contact the IRS or what","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=337.0,343.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/16","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: that is more? It is one of my favorite Peeves. The IRS is giving a lot of lip service to come to us get your assistance. Unfortunately, the people they put into this position are not the best qualified people. And they are not responsible for anything they say. So they should give the taxpayer improper advice that a taxpayer moves on it and goes back and says you told me this, they'll say well, so what they have to pay the penalty, anything the taxpayer would have would be fully responsible, even though the service might have given them this information and caused them to do what they did.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=344.0,379.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/17","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: So it might be more worthwhile to pay some money to go to a tax professional and have your return done properly.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=380.0,384.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/18","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: Well, two things there one, more than likely gonna get a more qualified person and to the person who's responsible for what he or she does. So my advice Yes, go and get someone that you pay. Because the old adage you get what you pay for, I think it's very appropriate here.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=385.0,400.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/19","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: I've been talking with Dr. Hollis Dixon professor of accounting at the University of Arizona and also the instructor of a tax policy and reform course as well as course in tax planning. This has been accent on the University of Arizona, I'm Mark beech.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869#t=401.0,403.0"}]},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733","type":"AnnotationPage","label":{"en":["English [Transcript]"]},"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73829/file/159869/transcript/37733/annotation/20","type":"Annotation","motivation":"subtitling","body":{"type":"TextualBody","value":"https://d9jk7wjtjpu5g.cloudfront.net/file_transcripts/associated_files/000/037/733/original/azu_ms641-065_side1_a.vtt?1652809071","format":"text/vtt","language":"en"},"target":"https://d9jk7wjtjpu5g.cloudfront.net/file_transcripts/associated_files/000/037/733/original/azu_ms641-065_side1_a.vtt?1652809071"}]}]}]}