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| Tax man Arthur M. Friedman accepts Dixon Award from David A. Lifson. |
Although Arthur M. Friedman traveled to many interesting places during his 38-year career with Arthur Andersen, he may consider the trip he made to Washington, D.C., the most memorable. It was during that visit last fall that Friedman received the prestigious Arthur J. Dixon Memorial Award.
The AICPA tax division gives the award, which was established in 1981, to a CPA who has had a distinguished record of service in the tax area.
David A. Lifson, chairman of the tax executive committee, presented the award to Friedman at the AICPA's annual fall tax conference.
Friedman, a business and tax consultant since retiring from Arthur Andersen in 1995, served most recently as managing director of tax training for the firm (19901995). There he created an international program in which more than 2,000 partners participated.
It is interesting that my legacy at Arthur Andersen was in the training area even though I had done more than 30 years of tax work, said Friedman.
| Getting You Where You Live
Although Connecticut residents carry the highest overall tax burden in the nation (average total tax rate of 39.85%), Hawaiians pay the highest local and state taxes as a portion on income.
| How States Rank in Local and State Taxes |
| Rank in local & state taxes |
Tax as % of income |
Rank in overall taxes |
Rank in local & state taxes |
Tax as % of income |
Rank in overall taxes |
|
|
| 1. |
Hawaii |
14.19 |
17 |
26. |
Nevada |
11.27 |
10 |
| 2. |
New York |
13.60 |
4 |
27. |
Oregon |
11.25 |
30 |
| 3. |
Wisconsin |
13.52 |
2 |
28. |
Maryland |
11.12 |
19 |
| 4. |
Maine |
13.34 |
13 |
29. |
Delaware |
11.11 |
37 |
| 5. |
Minnesota |
13.13 |
3 |
30. |
Indiana |
11.04 |
29 |
| 6. |
Connecticut |
12.85 |
1 |
31. |
Arizona |
11.01 |
28 |
| 7. |
Utah |
12.70 |
11 |
32. |
Illinois |
11.00 |
7 |
| 8. |
New Mexico |
12.38 |
20 |
33. |
Michigan |
10.99 |
9 |
| 9. |
Mississippi |
12.34 |
31 |
34. |
West Virginia |
10.81 |
42 |
| 10. |
California |
11.99 |
14 |
35. |
Colorado |
10.81 |
26 |
| 11. |
Kentucky |
11.94 |
33 |
36. |
North Carolina |
10.77 |
38 |
| 12. |
Rhode Island |
11.93 |
12 |
37. |
Pennsylvania |
10.74 |
32 |
| 13. |
Vermont |
11.92 |
27 |
38. |
Montana |
10.70 |
40 |
| 14. |
Washington |
11.77 |
8 |
39. |
Oklahoma |
10.67 |
48 |
| 15. |
Idaho |
11.70 |
24 |
40. |
North Dakota |
10.67 |
47 |
| 16. |
Missouri |
11.66 |
25 |
41. |
Florida |
10.65 |
16 |
| 17. |
Arkansas |
11.63 |
36 |
42. |
South Dakota |
10.62 |
44 |
| 18. |
Kansas |
11.59 |
15 |
43. |
Texas |
10.52 |
34 |
| 19. |
South Carolina |
11.51 |
21 |
44. |
Virginia |
10.32 |
35 |
| 20. |
Georgia |
11.50 |
18 |
45. |
Louisiana |
10.20 |
46 |
| 21. |
Nebraska |
11.46 |
23 |
46. |
Alabama |
9.47 |
43 |
| 22. |
New Jersey |
11.40 |
5 |
47. |
Tennessee |
8.61 |
45 |
| 23. |
Massachusetts |
11.39 |
6 |
48. |
Wyoming |
7.89 |
41 |
| 24. |
Ohio |
11.36 |
22 |
49. |
New Hampshire |
6.52 |
50 |
| 25. |
Iowa |
11.31 |
39 |
50. |
Alaska |
6.09 |
49 |
| |
| Source: Tax Foundation, Washington, D.C. |
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Friedman, who joined Arthur Andersen in 1957, was named partner in the firm's Chicago tax division in 1968. About that time, he became active in the AICPA. He served on the Institute's tax executive committee and was chairman of its corporations and shareholders taxation committee and the committee on tax policy and planning.
Friedman's other professional affiliations include membership in the Illinois, Ohio and California societies for CPAs.