Accounting Faculty

Philip J. Harmelink, Ph. D, CPA Ernst & Young Professor of Accounting, Research Professor, and Chairman of the Department of Accounting Ph.D., University of Iowa (1972) Phone: (504) 280-6427 Office: KH 478D Email: pharmeli@uno.edu

Background:

Joined UNO faculty in 1979. Chairman, Department of Accounting since 1990. Served on faculties of the Universities of Cincinnati (1976-79) and Tennessee at Knoxville (1972-76). Visiting professor at the University of Texas (Austin) and the University of Iowa. Faculty fellowships with Arthur Andersen & Co. (1974) and Internal Revenue Service (1984) and staff accountant, Ernst & Ernst (parts of 1966, 67, and 68). Received American Taxation Association Outstanding Service Award (2001). Named “favorite professor” by UNO alumni (1998). Received UNO Department Chairman of the Year Award (1997); Society of Louisiana CPAs Outstanding Educator Award (later renamed Lifetime Achievement in Accounting Education Award) (1993); AMOCO Foundation Undergraduate Teaching Award, UNO (1987); University of Cincinnati Teaching Award (1978); and named Research Fellow, University of Tennessee (1975-76). Associate Editor, Journal of the American Taxation Association (1981-84). Member, Editorial Review Board, The Accounting Review (1982-85). Member, Editorial Board, Advances in Taxation (1993- ) and ad hoc reviewer for other journals. Served on numerous committees of the American Accounting Association, the American Taxation Association, the Federation of Schools of Accountancy and the Accounting Programs Leadership Group. Board of Trustees, American Taxation Association (1987-88, 1991-92, and 1994-96). Served on UNO University Senate, Graduate Council (1983-87), and on Research Council (1995-2000, 1987-92). Co-author of three textbooks: CCH Federal Taxation, Basic Principles, Advanced Topics, and Comprehensive Topics. Author or co-author of more than 90 articles that have appeared in Journal of Accounting Research, Journal of the American Taxation Association, Taxes, The Tax Advisor, Taxation for Accountants, The CPA Journal, Real Estate Law Journal, University of Kansas Law Review, University of Southern California Law Review, Oil and Gas Tax Quarterly, California Western Law Review, Tax Notes, Willamette Law Review, The Cato Journal, Journal of Post Keynesian Economics, Advances in Taxation, Journal of Taxation of Investments, Taxation for Lawyers, Practical Tax Strategies, CCH Financial and Estate Planning, Journal of Retirement Planning, and other journals.

PROFESSIONAL EXPERIENCE:

Academic
-University of New Orleans, Energy Accounting and Tax Conference Professor, 2003-2004

-University of New Orleans, Ernst & Young Professor of Accounting, 1995-present

-University of New Orleans, Chairman, Department of Accounting, 1990-present

-University of New Orleans, Research Professor of Accounting, 1988-present

-University of New Orleans, Professor of Accounting, 1979-present

-University of Texas-Austin, Visiting Professor of Accounting, Summer 1986.

-University of Cincinnati, Associate Professor of Accounting, (tenured) 1976-79.

-The University of Iowa, Visiting Associate Professor of Accounting, Summer 1977, and Instructor, 1968-72.

-The University of Tennessee, Assistant Professor of Accounting, 1972-76.

Other Professional
-U.S. Government (Internal Revenue Service), Washington, D.C., Summer 1984.

-Arthur Andersen & Co. (CPAs), Chicago, Summer 1974.

-Ernst & Ernst (CPAs) (later Ernst & Young), Grand Rapids, parts of 1966, 1967, and 1968.

-Maihofer, Moore, and DeLong (CPAs), Holland, Michigan, part of 1966.

BOOKS 

     E. Smith, P. Harmelink, J. Hasselback, Coordinating and Technical Review Authors, CCH Federal Taxation, Basic Principles, Chicago: Commerce Clearing House, 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007 editions, 2008 (24th) edition in progress, 800 pp.

     E. Smith, P. Harmelink, J. Hasselback, R. Auster, T. Englebrecht, E. Foth, L. Kreiser, T. Porcano, CCH Federal Taxation, Advanced Topics, Chicago: Commerce Clearing House, 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1995 editions, 1,000+ pp.

      E. Smith, P. Harmelink, J. Hasselback, Coordinating and Technical Review Authors, CCH Federal Taxation, Comprehensive Topics, Chicago: Commerce Clearing House, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007 editions, 2008 (16th) edition in progress, 1,150 pp.

      Accompanying Instructor's Manual(s), for above three textbooks, annual editions, approx. 375 pp., 300 pp., and 550 pp., respectively. 

      Accompanying Testbanks, for above three textbooks, annual editions, approx. 275 pp., 225 pp., and 375 pp., respectively.

 JOURNAL ARTICLES

W. VanDenburgh, P. Harmelink, and N. Nichols, "Various Motivations Behind Family Charitable Foundations," Tax Notes, January 15, 2007, pp. 205-213.

P. Harmelink, "A Grant Program to Provide Incentive and Reward for Research Productivity," Journal of Business Issues, vol. 1 (2006), pp. 39-46.

W. VanDenburgh and P. Harmelink, "Re-Assess Tax-Efficient Short-Term Investments for Higher Returns," Practical Tax Strategies, November 2006, pp. 283-290.

W. VanDenburgh and P. Harmelink, "The IRS's Lack of Support for Direct, Free E-Filing," Tax Notes, July 10, 2006, pp. 171-177.

P. Harmelink, N. Nichols, and W. VanDenburgh, "Planning for the Inevitable Flow of Corrected Forms 1099," Practical Tax Strategies, July 2006, pp. 24-33.

P. Harmelink, and W. VanDenburgh, "Hurricane Tax Relief Provisions Have Nationwide Implications," Practical Tax Strategies, February 2006, pp. 96-107.

W. VanDenburgh and P. Harmelink, "Individual Accountability for Tax Shelters," Tax Notes, August 22, 2005, pp. 933-938.

P. Harmelink and W. VanDenburgh, "Advising Clients on Tax Efficient Investment Strategies," Practical Tax Strategies, May 2005, pp. 290-300.

W. VanDenburgh and P. Harmelink, "A Call for Effective Action on Tax Reform," Tax Notes, April 18, 2005, pp. 369-376.

P. Harmelink and W. VanDenburgh, “FLP Planning Pointers for Tax Advisors After Kimbell," Taxes, January 2005, pp. 77-84.

P. Harmelink and W. VanDenburgh, “Taxpayer Advocacy Panel: An Opportunity for Taxpayer Input,” Tax Notes, October 18, 2004, pp. 335-338.

P. Harmelink and W. VanDenburgh, “Mutual Fund Improprieties and Implications for Tax Advisors,” Taxes, February 2004, pp. 69-77.

P. Harmelink, T. Porcano, and W. VanDenburgh, “Tax Administration Problems: GAO-Identified Shortcomings and Implications,” Advances in Taxation, volume 15 (2003), pp. 43-91.

P. Harmelink and W. VanDenburgh, “On the CPA’s Role in Guarding Clients’ Investments,” The CPA Journal, November 2003, pp. 6, 8-10.

P. Harmelink, T. Porcano, J. Richardson, and W. VanDenburgh, “The Challenge of the EITC,” Tax Notes, August 18, 2003, pp. 955-963.

P. Harmelink, D. Thomas, and W. VanDenburgh, “IRS ‘Tax Tips’ Raise Relevant Issues – But are Short on Details,” Practical Tax Strategies, March 2003, pp. 171-176.

 W. VanDenburgh and P. Harmelink, “Estate Tax Planning Implications After the 2002 Mid-Term Elections,” Taxes, January 2003, pp. 53-58.  Also reprinted in CCH Financial and Estate Planning, pp 27,439-27443.

 P. Harmelink and W. VanDenburgh, “An Assessment of the E-filing Agreement,” Tax Notes, December 30, 2002, pp. 1741-1744.

 W. VanDenburgh, P. Harmelink, D. L. Crumbley, N. Apostolou, “Investment and Tax Considerations for Capital Preservation,” Journal of Retirement Planning, November-December, 2002, pp. 29-36.  Also reprinted in the Journal of Taxation of Financial Products, Fall 2002, pp. 51-57.

P. Harmelink and W. VanDenburgh, “An Analysis of the Treasury’s First Proposal for Tax Simplification,” Tax Notes, June 17, 2002, pp. 1824-1828. 

 W. VanDenburgh and P. Harmelink, “The Inadequate Professional Response to Escalating Tax Complexity,” Tax Notes, April 1, 2002, pp. 123-127.

 P. Harmelink and W. VanDenburgh, “The Failure of the IRS to Provide Top Quality Service,” Advances in Taxation, volume 14, (2002), pp. 137-158.

 P. Harmelink and W. VanDenburgh, “An Appeal for Individual Tax Simplification,” Tax Notes, January 7, 2002, pp. 107-118.

 M. Reid and P. Harmelink, “Educational Incentives Can Be Coordinated for Greater Tax Savings,” Practical Tax Strategies, November 2001, pp. 272-281.

 W. VanDenburgh and P. Harmelink, “The Uncertainty of Death and Taxes,” Journal of Accountancy, October 2001, pp. 95-99.

 W. VanDenburgh and P. Harmelink, “A Bipartisan Compromise on the Estate Tax,” Tax Notes, January 29, 2001, pp. 683-688.

 W. VanDenburgh and P. Harmelink, “Interim Tactics in Transfer Tax Planning,” Taxes, January 2001, pp. 43-48.  Also reprinted in CCH Financial and Estate Planning, January 2001, pp. 27,017-27,021.

 P. Harmelink and W. VanDenburgh, “Changes in Depreciation for Rental Real Estate Activities,” Taxes, September 2000, pp. 33-38.

 P. Harmelink and W. VanDenburgh, “An Assessment of the IRS’s Modernization Effort,” Tax Notes, June 5, 2000, pp. 1407-1413.

 W. VanDenburgh, P. Harmelink, and P. Copeland, “Short-term Treasury Securities Outshine Money Market Funds,” Practical Tax Strategies, May 2000, pp. 287-293.

 W. VanDenburgh, P. Harmelink, and P. Copeland, “Should High Net Worth Individuals Still Make Substantial Lifetime Gifts,” Taxes, January 2000, pp. 63-68.  Also reprinted in January 2000, CCH Financial and Estate Planning, pp. 26,821-26,825.

 P. Harmelink, W. VanDenburgh, and P. Copeland, “Rising Attraction of Inflation-Indexed Securities,” Practical Tax Strategies, September 1999, pp. 158-164.

 P. Copeland, P. Harmelink, W. VanDenburgh, “Riskview:  A Facilitator of Planning,”  The CPA Journal, January 1999, pp. 67-70.

 P. Harmelink and P. Copeland, “More Complexity – But Less Taxes – for Capital Asset Sales,” Taxation for Accountants, April 1998, pp. 196-205. Also reprinted in Taxation for Lawyers, May/June 1998, pp. 360-369.

 P. Harmelink and P. Copeland, “Sale of Personal Residence after TRA97,” Journal of Taxation of Investments, Spring 1998,  pp. 224-233.

 P. Copeland, P. Harmelink, W. VanDenburgh, “Planning Pointers for New Inflation-Indexed Bonds,” Taxation for Accountants, September 1997, pp. 124-130. Also reprinted in Taxation for Lawyers, November/December 1997, pp. 132-138, and Tax Ideas, October 15, 1997, pp. 2401-2413.

 P. Harmelink, P. Copeland, and J. Speyrer, “Indexing Federal Tax Provisions: An Analysis of Unresolved Issues,” Tax Analysts Tax Notes, vol. 73, no. 6, (November 11, 1996), pp. 723-730.

 P. Harmelink, J. Hasselback, and T. Porcano, “The Effects of AACSB Standards on the Hiring and Tenuring of Tax Faculty,” Advances in Taxation, vol. 8, (1996), pp. 63-80.

 P. Copeland and P. Harmelink, "Using Taxpayer Perceptions of Fairness to Redesign the Federal Income Tax Structure," Advances in Taxation, vol. 7, (1995), pp. 43-72.

P. Harmelink and J. Speyrer, "The Social Security System: Rates of Return on Contributions and the Fairness of Benefits," The Cato Journal, vol. 14, no. 1, Spring/Summer, 1994, pp. 37-54.

 P. Harmelink and P. Copeland, "'Hidden Taxes' Through Phaseouts and Floors: Assessment and Policy Implications," Tax Analysts Tax Notes, January 4, 1993, pp. 77-85.

 P. Harmelink and J. Speyrer,  "An Evaluation of Alternative Methods of Taxing Social Security Benefits," Journal of Post Keynesian Economics, Fall 1992, pp. 3-30. 

 P. Harmelink and P. Copeland,  "The Complex Interplay of Tax Rate Provisions after the RRA of 1990 and Tax Planning Considerations," Taxes, March 1991, pp.  181-191.

 P. Harmelink, "Marital Status Tax Discrimination after Tax Reform: Proposals to Resolve the Penalty/Bonus Issues," Willamette Law Review, Summer 1990, pp. 593-633.

 P. Harmelink and P. Copeland, "Selecting the Reporting Method to Minimize the Tax on Unearned Dependent Income," Taxes, February 1990, pp. 125-132.

 P. Harmelink, "Taxation of Social Security Benefits: Analysis and Policy Recommendations," Tax Analysts Tax Notes, March 1989, pp. 1363-1369.

 P. Harmelink and P. Copeland, "Tax Planning for Personal Property Depreciation Conventions," Taxes, February 1989, pp. 95-106.

 P. Harmelink and P. Copeland, "Recordkeeping Complexities for the Individual Taxpayer," Tax Ideas, February 1989, pp. 11471-11484; revised and reprinted in Tax Ideas, July 1990.

 P. Harmelink and C. J. Howe, "The Alternative Minimum Tax and Planning Opportunities for Oil and Gas Corporations,"  Oil & Gas Tax Quarterly, March 1988, pp. 353-370.

 P. Harmelink and P. Copeland, "Capital and Section 1231 Asset Transactions: Status and Planning Opportunities Under the New Law," Taxes, March 1987, pp. 176-184.

 P. Copeland and  P. Harmelink, "Coping with the 1986 Home Office Deduction Reform," Tax Ideas, April 1987, pp. 11459-11465.

 P. Harmelink and P. Copeland, "Section 1231 Transaction Planning: The Impact of the Tax Reform Act of 1984," Taxes, July 1985, pp. 489-495.

 P. Harmelink and D. Pearl, "Minor in Accounting Programs:  A Survey of Current Status and Attitudes," Journal of Business Education, April 1985, pp. 269-275.

 P. Harmelink and N. Shurtz, "Sale-Leaseback Transactions Involving Real Estate:  A Proposal for Defined Tax Rules," revised and reprinted from the University of Southern California Law Review in The Monthly Digest of Tax Articles, July 1983, pp. 35-55.

 D. Vignes and  P. Harmelink, "Planning Opportunities for the Closely-Held Corporation in Section 337 Liquidations," Tax Ideas, June 1983, pp. 15771-15780.

 P. Harmelink (Co-author of Committee Report), "Demand for Tax Faculty Members--A Static or Changing Need?" The Journal of the American Taxation Association, Spring 1983, pp. 52-55.

 P. Harmelink and N. Shurtz, "Sale-Leaseback Transactions Involving Real Estate:  A Proposal for Defined Tax Rules," University of Southern California Law Review, vol. 55, (1982) pp. 833-894.

 P. Harmelink and W. Krause, "Tax Neutrality Toward Marital Status: Analysis and Proposals," University of Kansas Law Review, Fall 1981, pp. 51-73.

 P. Harmelink and D. Vignes, "Tax Aspects of Baseball Player Contracts and Planning Opportunities," Taxes, August 1981, pp. 535-546.

 N. Shurtz and  P. Harmelink, "Trust-Leasebacks after Quinlivan," California Western Law Review, Volume 16 (1980), pp. 1-15.

 P. Harmelink and N. Shurtz, "Nontaxable Exchange Treatment in the Sale-Leaseback of Real Estate," Real Estate Law Journal, Spring 1980, pp. 307-322.

 P. Harmelink and R. Capettini, "Income Tax Consequences in Leasing," The CPA Journal, March 1979, pp. 29-34.

 R. Capettini and  P. Harmelink, "The Effects of Alternative Assumptions on Leveraged Lease Rates of Return," The Tax Adviser, September 1978, pp. 522-528.

 P. Harmelink and P. Kintzele, "A Reconsideration of the Mandatory Continuing Education Requirement for CPAs," The Ohio CPA, Summer 1978, pp. 1, 73-74.

 P. Harmelink and G. F. Streuling, "Tax Topics on the CPA Exam: An Update," Taxes, June 1978, pp. 342-346.

 P. Harmelink and N. Shurtz, "Estate and Gift Tax Changes Under the Tax Reform Act of 1976," The National Public Accountant, April 1978, pp. 16-23.

 P. Harmelink and W. Krause, "Reduction of Tax Discrimination Based on Filing Status: A Proposal," Taxes, November 1977, pp. 760-767.

 P. Harmelink and N. Shurtz, "Tax Effects in Divorce Planning," The CPA Journal, October 1977, pp. 27-32.

 P. Harmelink, "Commercial Bank Tax Burden and Financial Statement Disclosure," Bank Administration, September 1977, pp. 25-27.

 P. Harmelink and P. Kintzele, "Proposals for Dealing with Inflation Accounting," Public Utilities Fortnightly, August 4, 1977, pp. 21-24.

 P. Harmelink, "Zero-Base Budgeting," North Carolina Review of Business and Economics, July 1977, pp. 3-5.

 P. Harmelink and N. Shurtz, "Ernst & Ernst v. Hochfelder: Analysis and Implications," revised and reprinted for Accountants Digest, March 1977, pp. 129-133.

 P. Harmelink and N. Shurtz, "How to Control the Tax Consequences of Payments in Divorces and Legal Separations,"  Taxation for Accountants, February 1977,  pp. 112-116.

 P. Harmelink and P. Kintzele, "Current Accounting Developments and Their Effect on Legally Regulated Industries," in Readings in the Legal Environment of Business, O. Lee Reed, Jr., Editor, (Athens, Georgia:  A SERBLA Publication), 1976, pp. 42-58.

 P. Harmelink and N. Shurtz,"Jeopardy and Termination Assessments: The Laing Case and the Tax Reform Act of 1976," The Tax Adviser, December 1976, pp. 707-715.

 P. Harmelink and N. Shurtz, "Ernst & Ernst v. Hochfelder: Analysis and Implications," The Ohio CPA, Autumn 1976, pp. 101-105.

 P. Harmelink and P. Kintzele, "An Analysis of Price-Level Adjustments for Regulated Industries." The National Public Accountant, October 1976, pp. 10-16.

 P. Harmelink and W. Krause, "Tax Inequities Deriving from Household Status," Akron Business and Economic Review, Fall 1976, pp. 52-56.

 P. Harmelink, "Some Facts on the Public Utility Income Tax Burden," Public Utilities Fortnightly, August 26, 1976, pp. 15-18.

 P. Harmelink and W. Krause, "Multinational Enterprise and Economic Responsibility," Survey of Business, March/April 1976, pp. 22-24.

 P. Harmelink and N. Shurtz, "Deductions for Home Office: Current Proposals and Recommendations," Taxes, August 1976, pp. 517-525.

 P. Harmelink and P. Kintzele, "An Analysis of the Effects of Price-Level Adjustments on  Railroad Company Financial Statements," Logistics and Transportation Review, vol. 12, (1976) no. 1, pp. 59-67.

P. Harmelink and I. Posey, "A New Approach to Aid in Calculating Earnings Per Share," The Woman CPA, January 1976, pp. 8-11.

 P. Harmelink and W. Krause, "Tax Treatment of Household Units:  Comparative Procedures and Alternatives," Bulletin for International Fiscal Documentation, (The Netherlands), September 1975, pp. 370-376.

 P. Harmelink and P. Kintzele, "A Study of the Effects of Price-Level Adjustments on Income of Property-Liability Insurance Companies," CPCU Annals, September 1975, pp. 162-166.

 P. Harmelink and N. Shurtz, "Child Care Expenses: Current Status and Alternatives," Taxes, August 1975, pp. 479-484.

 P. Harmelink and W. Krause, "Indexing and Adjustment for Inflation," North Carolina Review of Business and Economics, April 1975, pp. 7-11.

 P. Harmelink and P. Kintzele, "Price-Level Adjustments on Electric Utility Statements," Public Utilities Fortnightly, February 13, 1975, pp. 30-33.

 P. Harmelink, "Prediction of Best's General Policyholder's Ratings," Journal of Risk and Insurance, December 1974, pp. 621-632.

 B. Fisher and P. Harmelink, "Unfair Income Tax Discrimination: A Specific Case," Tennessee Bar Journal, November 1973, pp. 14-18.

 P. Harmelink and W. Krause, "Disparate Tax Treatment," Taxes, August 1973, pp. 494-497.

 P. Harmelink and W. Krause, "Reduction of Tax Inequity to Renters of Dwellings: A Recommendation," Taxes, April 1973, pp. 204-210.

 P. Harmelink, "An Empirical Examination of the Predictive Ability of Alternate Sets of Insurance Company Accounting Data," Journal of Accounting Research, Spring 1973, pp. 146-158.