Background
Sommerfeld, Raynard Matthias was born on August 10, 1933 in Sibley, Iowa, United States. Son of Ernest Robert and Lillian Emma (Matthias).
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book
Tax Reform and the Alliance for Progress (Llilas Latin American Monograph)
( The Alliance for Progress was a program intended to sti...)
The Alliance for Progress was a program intended to stimulate and aid the economic development of the peoples of Latin America. It proposed that the United States and nineteen Latin American republics pool financial and technical resources to aid the peoples of all these republics in achieving better living standards, greater human dignity, and increased political freedom. Although achievement of these goals depended partially upon the availability of external assistance, it depended even more upon the ability and willingness of the Latin Americans themselves to make numerous far-reaching institutional reforms within their countries. One of the most important needs was in the area of tax reform, which had been made a quid pro quo for the twenty billion dollars promised by the United States through the program. This limitation upon the use of United States funds made obvious the need for a means of evaluating the adequacy of Latin American tax-reform efforts. In this study Raynard M. Sommerfeld presents an examination of this problem and recommends basic criteria for such evaluation. The study reviews the objectives of the Alliance for Progress, investigates the prevailing tax systems in the Latin American republics, and offers recommendations for tax-reform efforts to harmonize tax policy with the economic development goals stipulated in the Charter of Punta del Este. The author emphasizes and reiterates the fact that thorough studies of the individual countries are necessary for the planning of truly adequate tax reform. He offers the facts developed in his study as interim tools for United States Alliance for Progress agencies in evaluating Latin American tax-reform efforts, for Latin American planners seeking to guide their countries most easily on the road to economic maturity, and for all scholars, teachers, and students interested in the fields of Latin American economics, taxation, and political history.
http://www.amazon.com/gp/product/1477305041/?tag=2022091-20
Raynard Matthias Sommerfeld
Edit ProfileEducation
Bachelor of Science, University Iowa, 1956. Master of Arts, University Iowa, 1957. Doctor of Philosophy, University Iowa, 1963.
Career
Assistant professor Graduate School Business, University Texas, Austin, 1963-1966, associate professor, 1966-1968, professor, 1968-1972, Arthur Young professor, 1972-1976. Partner Arthur Young & Company, Certified Public Accountants, 1976-1978. John A. White professor accounting University Texas, Austin, 1978-1983, Glenn Welsch professor, 1983-1984, James Bayless/Rauscher Pierce Refsnes professor, 1984-1993, professor emeritus, 1993-1995.
Member Accounting Education Change Committee, 1989-1992, Certified Public Accountant examination review board, 1992-1995/.
Achievements
Works
book
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Tax Reform and the Alliance for Progress (Llilas Latin American Monograph)
( The Alliance for Progress was a program intended to sti...)
- A review of Essentials of taxation
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Tax Reform and the Alliance for Progress (Llilas Latin American Monograph)
Membership
Served with United States Air Force, 1957-1960. Member American Institute of Certified Public Accountants, American Taxation Association (president 1975-1976, Outstanding Tax Educator award 1993), Texas Society of Certified Public Accountants (board directors 1969-1972, president Austin chapter 1967-1968), American Accounting Association (president 1986-1987, Outstanding Accounting Educator award 1994, Distinguished International Visiting Lecturer 1994-1995).
Connections
Son of; married Barbara Ann Spear, June 9, 1956. Children: Andrea Joan, Kristin Elaine.
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Born
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Died
August 22, 1995 (aged 62) -
Nationality
American -
Religion
Lutheran
Education
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1956
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1957
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1963
Career
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1963 - 1966
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1976 - 1978
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1978 - 1983