Alexander Gelardi

Professor, Accounting

amgelardi@stthomas.edu

(651) 962-4402

Minneapolis Campus
1000 LaSalle Ave
Terrence Murphy Hall 443P
Minneapolis, MN 55403

Ph.D., Accounting (Taxation), Arizona State University
M.S., Master of Science in Taxation, University of Miami
Other, , Keele University - Alsager College of Education

See publications in UST Research Online

Alexander Gelardi joined the Opus College of Business in 2004. Before that time, he was on the faculty of Simon Fraser University in Burnaby, British Columbia, for 13 years. He was a visiting professor at Western Washington University in 2000. Before becoming an academic, Gelardi was an international tax manager with large accounting firms in the United Kingdom and Canada. He is a Fellow of the Institute of Chartered Accountants in England and Wales and has a Ph.D. from Arizona State University.

Gelardi's research interest is taxation and the history of taxation. Interested in how tax laws influence taxpayer behavior as well as tax structure, he examines the tax systems of the United States, United Kingdom and Canada. He has been published in a number of tax and accounting journals. He is a reviewer for tax and accounting journals and was on the editorial board of the Journal of International Accounting, Auditing and Taxation.

Fall 2014 Courses
Fall 2014 Courses
Crs - Sec Title Days Time Location
ACCT 314 - 01 Tax Accounting - T - R - - - 0955 - 1135 MCH 230
Description of course Tax Accounting : CRN: 42636
A study of the principles of business taxation. This course will deal primarily with the federal tax laws as they apply to sole proprietorships, corporations, and partnerships. Additional topics will include MACRS, ACRS, property transactions, and the corporate AMT. Tax research will be integrated throughout the course. Prerequisite: A minimum grade of C- in ACCT 210, junior standing.

Schedule Details

Location Time Day(s)
ACCT 710 - 201 Business Taxation - - - R - - - 1800 - 2100 SCH 419
Description of course Business Taxation : CRN: 42655
The focus of this course is a study of the principles of business taxation. The course covers the federal tax law as it applies to the formation, operation and distributions from C corporations, partnerships, S corporations and sole proprietorships. The principles of individual income tax are introduced to assist in understanding the impact of taxes on business entities. Additional tax topics covered include tax computations, tax credits, cost recovery, property transactions, capital gains and losses, rental income, passive activity losses, alternative minimum tax and tax administration. The concepts of tax planning and on-line tax research involving federal tax issues are integrated throughout the course. -- Prerequisite: Standard core courses including ACCT601

Schedule Details

Location Time Day(s)
ACCT 755 - 710 Tax Strategy and Reporting - T - R - - - 1300 - 1430 SCH 407
Description of course Tax Strategy and Reporting : CRN: 42657
The focus of this course is a study of advanced principles of federal taxation. A key area of content will be the taxation of business entities: C Corporations, S Corporations, Partnerships and Limited Liability Companies (LLC). Complex issues related to these business entities, such as formations, operations, and distributions, will be discussed. An introduction to corporate liquidations and reorganizations will be included. The concepts of tax planning, hierarchy of federal tax authority and on-line tax research are integrated throughout the course. Ethical issues in tax planning and compliance will be considered.

Schedule Details

Location Time Day(s)
J-Term 2015 Courses
J-Term 2015 Courses
Crs - Sec Title Days Time Location
Spring 2015 Courses
Spring 2015 Courses
Crs - Sec Title Days Time Location
ACCT 314 - 01 Tax Accounting - T - R - - - 0800 - 0940 MCH 232
Description of course Tax Accounting : CRN: 21888
A study of the principles of business taxation. This course will deal primarily with the federal tax laws as they apply to sole proprietorships, corporations, and partnerships. Additional topics will include MACRS, ACRS, property transactions, and the corporate AMT. Tax research will be integrated throughout the course. Prerequisite: A minimum grade of C- in ACCT 210, junior standing.

Schedule Details

Location Time Day(s)
ACCT 314 - 02 Tax Accounting - T - R - - - 0955 - 1135 MCH 232
Description of course Tax Accounting : CRN: 21889
A study of the principles of business taxation. This course will deal primarily with the federal tax laws as they apply to sole proprietorships, corporations, and partnerships. Additional topics will include MACRS, ACRS, property transactions, and the corporate AMT. Tax research will be integrated throughout the course. Prerequisite: A minimum grade of C- in ACCT 210, junior standing.

Schedule Details

Location Time Day(s)
Academic and Professional Positions
  • Professor, University of St. Thomas, Saint Paul / Minneapois (2012 - present)
  • Associate Professor, University of St. Thomas, St. Paul / Minneapolis (2004 - 2012)
  • Associate Professor, Simon Fraser University, Vancouver (1997 - 2004)
  • Visiting Assoc. Professor, Western Washington University, Bellingham (2000 - 2000)
  • Assistant Professor, Simon Fraser University, Vancouver (1991 - 1997)
  • Graduate Assistant [Research and Teaching],, Arizona State University, (1988 - 1991)
  • International Tax Manager, Arthur Young & Company (now E & W), London (1987 - 1988)
  • International Tax Manager, Deloitte Haskins & Sells (now Deloitte and Touche), Toronto, Ontario (1986 - 1987)
  • Graduate Research Assistant,, University of Miami, Miami (1985 - 1986)
  • International Tax Specialist, KMG Thompson McLintock (now KPMG), London (1984 - 1985)
  • Tax Specialist, Peat Marwick Mitchell (now KPMG), Vancouver, B.C., (1981 - 1984)
  • Tax Manager, Peat Marwick Mitchell (now KPMG), Nairobi (1979 - 1981)
  • Tax Supervisor, Touche Ross & Company (Now Deloitte and Touche), Manchester (1977 - 1979)
  • Audit Senior, BDO Binder Hamlyn, London (1973 - 1977)

Professional Memberships
  • Academy of Accounting Historians
  • American Accounting Association
  • American Tax Association
  • Canadian Tax Foundation
  • National Tax Association [US]
  • Institute of Chartered Accountants in England and Wales
  • Canadian Academic Accounting Association

Professional Service
  • Accounting History, Reviewer

Publications
  • Gelardi, A. M. (2014). The new United Kingdom statutory residence rules. International Tax Journal, (40)(3), pp. 39-48
  • Gelardi, A. M. (2014). Value added tax and inflation: A graphical and statistical analysis. Asian Journal of Finance and Accounting, (6)(1), pp. 138-158
  • Gelardi, A. M. (2013). Value added tax and consumer spending: A graphical description analysis. Asian Journal of Finance and Accounting, (5)(1), pp. 1-20
  • Gelardi, A. M. (2010). Information quantity and order in student's tax research judgments. Asian Journal of Finance and Accounting, (2)(1), pp. 25-46
  • Gelardi, A. M. (2009). The expatriation rules of the heroes earnings assistance and relief tax act of 2008. International Tax Journal, pp. 89-95
  • Gelardi, A. M. (2009). A comparison of the new U.S. expatriation tax and the Canadian departure taxTax. American Tax Association Journal of Legal Tax Research, (7), pp. 76-89
  • Acquaah, M., & Gelardi, A. M. (2008). The growth and stability of revenue stability in British Columbia. Journal of Business and Economic Studies, (14)(2), pp. 39-59
  • Gelardi, A. M., & Emby, C. (2005). The shock factor in student's performance in accounting examinations. Advances in Accounting, (21), pp. 219-231
  • Gordon, I., & Gelardi, A. M. (2005). Factors that affect understanding of social responsibility accounting. Canadian Perspectives in Accounting, (4)(1), pp. 31-60
  • Gelardi, A. M. (2004). Charitable giving and the super deduction: an Investigation of taxpayer philanthropic behavior following the move from a tax deduction to a tax credit system. Advances in Taxation, (16), pp. 73-93
  • Gelardi, A. M. (2002). Simplifying the small business investment rollover provisions. CA Magazine, p.12
  • Gelardi, A. M., Emby, C., & Lowe, D. J. (2002). A research note on the influence of outcome knowledge on audit partners judgments. Behavioral Research in Accounting, (14), pp. 86-103

Books and Chapters

Research Interests
  • Taxation

Presentations