An academic paper that a Texas A&M International University staff member co-authored has been featured in the summer 1998 edition of the International Tax Journal, an academic journal published by Fordham University in New York.
Mamta Rai, records and research assistant for the Office of Advancement and External Affairs, co-authored the paper titled, Federal and State Income Taxation of Nonresident Aliens, together with A&M International associate professor of accounting Dr. Willie N. Cargill. Rai co-authored the paper as part of a class project during her pursuit of a masters in professional accountancy degree at the University in fall 1998.
"The paper talks about how 1996 federal and state taxation rules affected income and income tax of nonresident aliens living in four states including Arkansas, Minnesota, New York and Missouri," Rai said, "I felt I could write very well about tax laws relating to non-resident aliens because of my status as an Indian resident in the United States."
Rai said that although she has written papers as class projects in the past, this most recent one has been her first published paper.
"The journal is read by an audience that is primarily comprised of business students and faculty members," Rai said.
Rai holds two masters degrees, including those international banking and commerce. She received those degrees in May 1996 from A&M International and May 1990 from the University of Bombay, respectively. She received her bachelors degree in May 1985 from the University of Bombay.
Dr. Cargill received his Ph.D. in accountancy from the University of Missouri-Columbia. In 1975, the same year he graduated with a masters in business administration degree from the University of North Texas in banking and finance, he received his Certified Public Accountant license from the State of Texas. He completed his undergraduate work in accountancy at the University of North Texas.
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