Advances in taxation : a research annual

著者

• Jones, Sally M.
• Stern, Jerrold J.
• Porcano, Thomas M.
• Luttman, Suzanne Marie
• Stock, Toby
• Hasseldine, John

書誌事項

Advances in taxation : a research annual

editor, Sally M. Jones

JAI Press, 1987-

• v. 1 : 1987
• v. 2 : 1989
• v. 3 : 1990
• v. 4 : 1992
• v. 5 : 1993
• v. 6 : 1994
• v. 7 : 1995
• v. 8 : 1996
• v. 9 : 1997
• v. 10 : 1998
• v. 11 : 1999
• v. 12
• v. 13
• v. 14
• v. 15
• v. 16
• v. 17
• v. 18
• v. 19
• v. 20
• v. 21
• v. 22
• v. 23
• v. 24
• v. 25
• v. 26

注記

Vol. 6- issued without subtitle

Editor varies: v. 4-5: Jerrold J. Stern; v. 6-16: Thomas M. Porcano; v. 17-18: Suzanne Luttman; v. 19-21: Toby Stock; v. 22-26: John Hasseldine

Publisher varies: v. 10-12: Stamford, Conn. : JAI Press; v. 13-14: Amsterdam : JAI; v. 15-17: Oxford : Elsevier, JAI; v. 18: Bingley : JAI; v. 19-26: Bingley : Emerald

Includes bibliographical references and index

内容説明・目次

巻冊次

v. 9 : 1997 ISBN 9780762301669

内容説明

This ninth volume is part of a series which serves as a research annual for the publication of academic tax research.

目次

• An examination of contingent and non-contingent rewards in a tax compliance experiment, Debra S. Callihan and Roxanne M. Spindle
• horizontal equity and income type in the Canadian federal income tax system - a cluster analysis, Alexander M.G. Gelardi
• valuation of companies of the estate and gift tax - evidence of minority interest discounts, Roger C. Graham Jr and Craig E. Lefanowicz
• designing tax incentives to promote environmental goals - a life cycle approach, Julie A. Lockhart
• a comparative analysis of capital gains taking, Thomas M. Porcano and David M. Shull
• vertical equity and interstate effects of the state and local tax deduction after the Tax Reform Act of 1986 - evidence from tax returns, David Ryan
• the mentor relationship within the public accounting firm - its impact on tax professional's performance, Philip H. Siegel, Robert W. Rutledge and Joseph M. Hagan.

巻冊次

v. 10 : 1998 ISBN 9780762303366

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology. Although empirical studies are primarily published, analytical and historical manuscripts are also welcome.

目次

Evidence of a tax motivated mid-April price anomaly in capital markets (T.M. Dalton). Evidence of the impact of Omnibus Budget Reconciliation Act of 1993: the case of real estate investment trusts (D.W. Durr et al.). Optimality in retirement funding decisions: a reconsideration using probabilisitic analysis (T.J. Fogarty et al.). The effects of flattening tax brackets and converting deductions to credits on horizontal equity and progressivity: the case of the 1987 Canadian federal income tax reform (A.M.G. Gelardi). Economic determinants of tax compliance costs under a value added tax system (J. Hasseldine). An investigation of tax preparer effects on the decision-making process of government investigators (P.A. Hite, A. Sawyer). Competing policy goals and the taxation of married couples: a study of taxpayer preferences (D.S. Hulse, M.L. Wartick). Business consequences of the "retail" sales tax (C.E. Scott, F.W. Derrick).

巻冊次

v. 11 : 1999 ISBN 9780762305193

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology. Although empirical studies are primarily published, analytical and historical manuscripts are also welcome.

目次

List of contributors. Editorial board. Ad hoc reviewers. Editorial policy and manuscript form guidelines. Tax preparers and horizontal tax equity (R.G. Allan, H.J. Iglarsh). The impact of the home mortgage interest deduction on homeowners' tax liabilities and the home purchase decision (T. Ashley et al.). The progressivity of helping families with children: the Canadian experience, 1985-1994 (A.M.G. Gelardi). An experimental examination of the separate effects of tax rate and income level on taxpayer compliance (J.L. Hamm, R.C. Ricketts). Tax incentives for exporting and retirement savings: strange new bedfellows (E.R. Larkins, F.A. Jacobs). Tax workpaper review: the impact of staff conclusions and argument presentation (A.G. Mayper et al.). Refining tax progressivity measures: the effect of the filing status covariate (S.E. Nutter et al.). The use of neural networks in tax research (T.S. Quinn, T.K. Flesher). Evidence of the desirability of an alignment of tax rules with financial accounting rules (A.V. Tran).

巻冊次

v. 12 ISBN 9780762306701

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology. Although empirical studies are primarily published, analytical and historical manuscripts are also welcome.

目次

List of Contributors. EDITORIAL BOARD. Advances in taxation editorial policy and call for papers. Accuracy, agreement, and aggressiveness in tax reporting: evidence from the money. The effects of multiple accountability pressures on tax return preparation decisions. An experimental study of the effects of marital status and family size on tax fairness judgments. Security price reaction to tax law changes: A case of tax amortization of purchased goodwill. The effect of accountability on the evaluation of evidence: A tax setting. Incentive effects of the investment tax credit: Evidence from analysts' forecasts. Responsibility for tax return outcomes: An attribution theory approach.

巻冊次

v. 13 ISBN 9780762307746

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology.

目次

List of Contributors. EDITORIAL BOARD. Ad hoc Reviewers. Advances in taxation editorial policy and call for papers. The effect of policy objectives, complexity, and self-interest on individuals' comparative fairness judgments of a flat tax. Tax subsidy increases in anticipation of tax rate changes. Equality or simplicity: The income taxation of retirement plan distributions. A survey of tax evasion using the randomized response technique. An examination of the "relistic possibility" standard's influence on tax practitioner aggressiveness. The use of the latent constructs method in behavioral accounting research: The measurement of client advocacy. Tax practitioners' willingness to trust clients: Effects of prior experience, situational and dispositional variables. Measuring variation in tax liability among economic equals. The use of Generally Accepted Accounting Principles (GAAP) in tax litigation.

巻冊次

v. 14 ISBN 9780762308897

内容説明

This title is part of a series dealing with all aspects of taxation, including tax policy and issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues.

目次

List of Contributors. EDITORIAL BOARD. Ad hoc Reviewers. STATEMENT OF PURPOSE. An empirical analysis of the effect of the earned income tax credit on work effort. The expanded taxpayer confidentiality privilege: A review and assessment of IRC section 7525. The effect of instructional strategy and cognitive level of development on tax knowledge and application. Marginal tax rates on foreign profits of U.S. multinationals. Do firms have a tax incentive for stock buybacks? An empirical examination. The failure of the IRS to provide top quality service. The preparer effect on IRS customer satisfaction. The evolution of estate taxation in the United States. The effects of the alternative minimum tax on banks' municipal bond investments. The effect of capital gains tax policy on investment company capital gains realizations. The effect of tax rate changes on the yield spread between corporate and municipal bonds.

巻冊次

v. 15 ISBN 9780762310654

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and sociology.

目次

• The effect of export tax incentives on export volume - the DISC/FSC evidence, B.A. Billings et al
• implications of benchmark state and local tax rates for measures of estimated taxes, B.D. Childs
• tax administration problems - GAO-identified shortcomings and implications, P.J. Harmelink et al
• implicit taxes and progressivity, H.J. Iglarsh, R.G. Allan
• the association of career stage and gender with tax accountants' work attitudes and behavior, S Luttman et al
• the determinants of staff accountants' satisfaction with services at Korean district tax offices, T. Shim
• tax policy effectiveness as measured by responses to limits placed on the deduction of executive compensation, T. Smith.

巻冊次

v. 16 ISBN 9780762311347

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and sociology.

目次

Professional Liability Suits Against Tax Accountants: Some Empirical Evidence Regarding Case Merit. (D. D. Bobeck et al.). An Empirical Assessment of Shifting the Payroll Tax Burden in Small Businesses. (T. D. Englebrecht, T. O. Bisping). An Empirical Examination of Investor or Dealer Status in Real Estate Sales. (T. D. Englebrecht, T. L. Bundy). Charitable Giving and the Superdeduction: An Investigation of Taxpayer Philanthropic Behavior Following the Move from a Tax Deduction to a Tax Credit System. (A. M.G. Gelardi). How Engagement Letters Affect Client Loss and Reimbursement Risks in Tax Practice. (L. Comer Jones et al.). The Alternative Minimum Tax: Empirical Evidence of Tax Policy Inequities and a Rapidly Increasing Marriage Penalty. (J. Masselli et al.). An Empirical Investigation of Factors Influencing Tax-Motivated Income Shifting. (T. Stock). Research Notes. Academic Tax Articles: Productivity and Participation Analysis 1980-2000. (P. D. Hutchison, C. G. White). Educators Forum. Export Incentives after Repeal of the Extraterritorial Income Exclusion. (E. R. Larkins). List of Contributors.

巻冊次

v. 17 ISBN 9780762313761

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and sociology. The authors are established leaders in the field. It is international in scope. It is a truly interdisciplinary series.

目次

• An Examination Of Tax Scholars Publications (Anne L. Christensen And Claire K. Latham)
• Tax Planning For The Lobby Tax (Mary Ann Hofmann)
• SOCIAL SECURITY REFORM: Exploring The Generational And Racial Divide (Cynthia M. Jackson, James J. Maroney, And Timothy J. Rupert)
• Tax Incentives For Economic Growth: Capital Investment Or Research (Tracy S. Manly, Deborah W. Thomas, And Craig T. Schulman)
• Self-Efficacy And Tax Research Performance (Dennis Schmidt And Rex Karsten) Research Note Determining Innocence In Innocent-Spouse Court Cases Using Logit/Probit Analysis (Gerald E. Whittenburg, Ira Horowitz, And William A. Raabe) Educators Forum Using The Scholes And Wolfson Framework To Compare An Income Tax And A Form Of Consumption Taxation: A Teaching Note (Kenneth E. Anderson)

巻冊次

v. 19 ISBN 9780857241399

内容説明

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and sociology.

目次

List of Contributors. Probability perceptions and taxpayer decision-making behavior. Savings and framing effects on participation in individual retirement accounts: More evidence from tax return data. The effects of observing a peer's likelihood of reporting income on tax reporting decisions. Measuring taxpayers' motivation to hire tax preparers: the development of a four-construct scale. Microanomie as an explanation of tax fraud: A preliminary investigation. Property tax and other wealth taxes internationally: Evidence from OECD countries. Readability of tax court opinions. STATEMENT OF PURPOSE. ADVANCES IN TAXATION. ADVANCES IN TAXATION. Copyright page.

巻冊次

v. 1 : 1987 ISBN 9780892327829

内容説明

Advances in Taxation publishes relevant, quality manuscripts from around the world on any aspect of federal, state, local, or international taxation including tax compliance, tax planning, tax policy issues, and current issues in tax.

巻冊次

v. 2 : 1989 ISBN 9780892327836

内容説明

Advances in Taxation publishes relevant, quality manuscripts from around the world on any aspect of federal, state, local, or international taxation including tax compliance, tax planning, tax policy issues, and current issues in tax.

巻冊次

v. 3 : 1990 ISBN 9781559381208

内容説明

Advances in Taxation publishes relevant, quality manuscripts from around the world on any aspect of federal, state, local, or international taxation including tax compliance, tax planning, tax policy issues, and current issues in tax.

巻冊次

v. 4 : 1992 ISBN 9781559383769

内容説明

This fourth volume is part of a series which serves as a research annual for the publication of academic tax research. Topics discussed in this title include: the relationship between Pac contributions and industry income tax burdens; and potential bias in the US tax court.

目次

• The relationship between Pac contributions and industry income tax burdens - an empirical analysis, Arthur D. Cassill
• the taxpayer's dilemma - how hard to work and what to report?, Julie H. Collins, Daniel P. Murphy and R. David Plumlee
• a multiple time series analysis of the impact of the research and development tax credit, Glenn S. Freed, Charles W. Swensopn and Michael L. Moore
• effectiveness of tax loss carryover utilization - the case of property-liability insurance companies, Elizabeth V. Grace
• an analysis of tax reform based on taxpayers' perceptions of fairness and self-interest, Peggy A. Hite and Michael L. Roberts
• an analysis of tax legislation affecting disabled taxpayers, Marc J. LeClere and Paul A. Shoemaker
• capital structure and the Tax Reform Act of 1986 - incentives and corporate reactions, James E. Parker
• some evidence on the association between judgement criteria and fairness perceptions, Thomas M. Porcano and Charles E. Price
• potential application of civil tax penalties for under valuation of assets - evidence and policy analysis, Michael L. Roberts and Ted D. Englebrecht
• analogy and tax problem solving, Gary Marchant et al
• potential bias in the United States tax court, L. Murphy Smith, B. Anthony Billings and D. Larry Crumbley
• an empirical analysis of passive state individual income tax expenditures, Kevin T. Stevens.

巻冊次

v. 5 : 1993 ISBN 9781559387507

内容説明

This fifth volume is part of a series which serves as a research annual for the publication of academic tax research. Topics covered in this title include an analysis of the effects of tax law instability and preferential capital gain treatment on investment in risky areas.

目次

• An analysis of the effects of tax law instability and preferential capital gain treatment on investment in risky assets, Susan E. Anderson
• the inequities resulting from the repeal of income averaging under the Tax Reform Act of 1986, Bruce Busta
• the enduring nature of tax classics, Tonya K. Flesher and Govindh Mohandas
• an empirical analysis of exempt hospitals' tax status, Benjamin P. Foster
• the tax implications of high-yield bonds - are they debt, equity or both?, Erika Gilbert et al
• the potential differential impact of the corporate alternative minimum tax across selected industries, Sandra S. Kramer et al
• a decision model approach to direct investments abroad, Ernest R. Larkins
• commonality among alternative measures of corporate average effective tax rates, Marc J. LeClere
• the effects of social stigmatization on tax evasion, Thomas M. Porcano and Charles E. Price
• United States federal tax policy surrounding the investment tax credit - an empirical investigation of enactments and repeals, Robert E. Rosacker and Richard W. Metcalf
• an evaluation of gross wage and after-tax wage proxies in female labour supply models using panel data and ex post prediction errors, Roxanne M. Spindle.

巻冊次

v. 6 : 1994 ISBN 9781559387774

内容説明

This sixth volume is part of a series which serves as a research annual for the publication of academic tax research. Topics covered in this title include an empirical study of the objectivity of CPAS's tax work and the impact of education on perceptions of tax fairness.

目次

• An empirical study of the objectivity of CPAS tax work, Dale D. Bandy et al
• an empirical analysis of the trade offs of tax incentives and non tax costs related to the corporate alternative minimum tax, Gregory A. Carnes
• the impact of education on perceptions of tax fairness, Anne L. Christensen et al
• observations on the impact of the uniform inventory capitalization rules, Ron Colley et al
• the efficiency of restricted stock relative to stock options in deferred compensation, Haim A. Mozes
• how regressive are homeowner preference deductions? an analysis for the distributional effect of homeowner preference deductions, David Ryan
• an empirical assessment of the impact of internal revenue code section 263 A, Paul G. Schloemer. Tax education research: tax professionals' perceptions of the importance of graduate education, Barry P. Arlinghaus, W. Peter Salzarulo
• using blooms taxonomy to teach judicial law within a group structure, Alan B. Davis, Ernest R. Larkins
• computer-assisted vs. conventional tax research - a controlled experiment, James E. Parker, James C. Stallman.

巻冊次

v. 7 : 1995 ISBN 9781559389105

内容説明

This seventh volume is part of a series which serves as a research annual for the publication of academic tax research.

目次

• Editorial board
• ad hoc reviewers
• AIT statement of purpose
• editorial policy and manuscript form guidelines
• The effect of the Tax Reform Act of 1986 on the composition of executive compensation packages, Steven Balsam
• An investigation of taxpayers framing behaviour, Otto H. Chang
• Using taxpayer perceptions of fairness to redesign the federal income tax structure, Phyllis V. Copeland, Philip J. Harmelink
• Diversity in the professional tax preparation industry and potential consequences for regulation: linking attitudes and behaviour, Andrew D. Cuccia
• Preferences of small business for characteristics important to the selection of a tax preparation firm, Peggy A. Hite et al
• The impact of the Omnibus Budget Reconciliation Act of 1987 on shareholders of publicly-traded partnerships, Dan L. Schisler, James M. Lukawitz
• Tax burdens of large and small publicly-traded corporations, Haroldene F. Wunder.

巻冊次

v. 8 : 1996 ISBN 9781559389945

内容説明

This series focuses mainly on tax policies and research, tax expenditure budget trends, potential effects of tax reforms on real estate investment risks, and income tax laws. This volume includes an empirical study of tax practitioner research skills. It also covers topics such as tax fairness, taxpayer belief revisions and the importance of controlling for prior beliefs, the determinants of tax professionals' aggressiveness in ambiguous situations, and the impact that IRS forms and psychological type have on student performance in solving tax problems.

目次

• The determinants of tax professionals' aggressiveness in ambiguous situations, Gregory A. Carnes et al
• tax fairness - different roles, different perspectives, Ann L. Christensen, Susan G. Weihrich
• the effects of ACCBS standards on the hiring and tenuring of tax faculty, Philip J. Harmelink et al
• taxpayer belief revisions and the importance of controlling for prior beliefs, Peggy A. Hite, Toby Stock
• the effect of corporate tax allocations on horizontal equity analysis for individual income taxpayers, Thomas M. McGhee et al
• an empirical study of tax practitioner research skills, Donald Samelson, Paul G. Schloemer
• an experimental examination of the effects of withholding positions and tax preparer recommendations on taxpayer aggressiveness, Dan L. Schisler
• the impact of IRS forms and psychological type on student performance in solving tax problems, Paul G. Schloemer.

巻冊次

v. 20 ISBN 9781780525921

内容説明

The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the tax gap literature. MacGregor and Wilkinson investigate the effect of economic patriotism on taxpayer compliance attitudes. Volume 20 also includes two articles on federal tax issues. Addy and Yoder investigate factors associated with private foundations that narrowly fail a test that would reduce the tax the foundation pays on investment income. Liedtka and Nayar examine the motivation for early exercise of certain stock options. Two articles in this volume examine state tax issues. Jalbert and Fleischman analyze interactions between federal section 179 deduction decisions and Hawaiian tax credit elections. Key investigates the effect of one county's property tax policy decisions on those of adjoining counties. Last but not least, one paper deals with practitioner information search. Cloyd, Spilker and Wood investigate how supervisors can affect the information search behavior of their subordinate practitioners.

目次

List of Contributors. EDITORIAL BOARD. Could Increasing the Frequency of Estimated Tax Payments Decrease Delinquency Rates Among the Self-Employed?. The Failure of Private Foundations to Anticipate Distribution Shortfalls, Causing Effective Tax Rates Greater than 100%. Small Business Trade-offs to Maximize Cost Recovery in Hawaii: Tax Credit Versus Section 179. Early Exercise of Call Options to Accelerate Application of Lower U.S. Tax Rates on Capital Gains. The Effects of Supervisory Advice on Tax Professionals' Information Search Behaviors. The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance. Property Tax Strategic Interaction: A Test of Tax Versus Yardstick Competition. The Tax Gap: A Methodological Review. ADVANCES IN TAXATION. ADVANCES IN TAXATION. ADVANCES IN TAXATION. Copyright page.

巻冊次

v. 21 ISBN 9781784411206

内容説明

Advances in Taxation publishes relevant, quality manuscripts addressing the issues of federal, state, local and international taxation including tax compliance, tax planning, and tax policy issues among others. The series uses a wide variety of research methods, including analytical modelling, archival, experimental, survey, descriptive, and legal approaches to address the problems and issues associated with taxation. Volume 21 of Advances in Taxation continues this broad approach to taxation, looking at taxpayer compliance, state tax issues and tax policy decisions, amongst others.

目次

A Distributional Analysis of Cain's 999 Tax Plan: Annual and Lifetime Income Considerations. Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance. Yours, Mine, or Ours: Tax-Related Decision Responsibility of Married Couples. Corporate Income Tax Systems and State Economic Activity. The Economic Impact of Tax Policy Incentives: An Analysis of the Gulf Opportunity Zone Act of 2005. Economic Effects of Combined Reporting for State Tax Purposes: Evidence from Recent Changes Using a New Data Source. The Association between Agency Conflict and Tax Avoidance: A Direct Approach. Copyright page. ADVANCES IN TAXATION. ADVANCES IN TAXATION. ADVANCES IN TAXATION. List of Contributors. EDITORIAL BOARD.

巻冊次

v. 22 ISBN 9781785602771

内容説明

Advances in Taxation publishes relevant, high-quality manuscripts from around the world addressing problems arising from federal, state, local and international taxation. The series uses a wide variety of research methods, including archival, experimental, survey, qualitative and legal approaches to address the problems and issues associated with taxation. Volume 22 of Advances in Taxation continues this approach to taxation, looking at issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.

目次

The Effect of Federal-State Conformity on Taxpayer Decisions. Does College Savings Plan Performance Matter?. The Effects of Jointly Provided Tax Services and Auditor Size on Restatements. Inherent Outcome-Favorable Biases and Mitigating Effects of Principles-Based Standards: A Study of Accounting Students' Tax Decisions. The Effect of Detection Risk on Uncertain Tax Position Reporting: Experimental Evidence. Copyright page. ADVANCES IN TAXATION. ADVANCES IN TAXATION. ADVANCES IN TAXATION. EDITORIAL BOARD. Introduction. List of Contributors. Procedural Justice for All: a Taxpayer Rights Analysis of Irs Earned Income Credit Compliance Strategy.

巻冊次

v. 23 ISBN 9781786350022

内容説明

Advances in Taxation Vol. 23 contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation. Using a wide variety of research methods, the papers address issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.

目次

Introduction: Publishing Quality Tax Research The Effects of Property Taxes and Public Service Benefits on Housing Values: A Country-Level Analysis - Kimberly Key, Teresa Lightner and Bing Luo Measuring and Characterizing the Domestic Effective Tax Rate of US Corporations - Yaron Lahav and Galla Salganik-Shoshan Tax and Performance Measurement: An Inside Story - Emer Mulligan and Lynne Oats The Impact of Culture and Economics Structure on Tax Morale and Tax Evasion: A Country-Level Analysis using SEM - William D. Brink and Thomas M. Porcano The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan - Fadi Alasfour, Martin Samy and Roberta Bampton Measuring Tax Compliance Attitudes: What Surveys can tell us about Tax Compliance Behaviour - Diana Onu

巻冊次

v. 24 ISBN 9781787145245

内容説明

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm's external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients' motivations to hire tax preparers versus tax preparers' perceptions of those clients' motivations; and evidence on the level and determinants of corporate income tax compliance costs.

目次

• Introduction: The Role of Tax Researchers
• John Hasseldine Market Response to Fin 48 Adoption: A Debt Covenant Theory
• Raquel Meyer Alexander, Andrew Gross, G. Ryan Huston, and Vernon J. Richardson Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting
• Sarah Lyon Environmental uncertainty and Tax avoidance
• Henry Huang, Li Sun, and Joseph Zhang The impact of Bonus depreciation on capital expenditures
• Carol MacPhail, Riza Emekter, and Benjamas Jirasakuldech Generational differences in perceptions of tax fairness and attitudes towards compliance
• Susan Jurney, Tim Rupert, and Marty Wartick Demand for tax preparation services: an exploratory examination of client vs. tax preparer expectation gaps
• Teresa Stephenson, Gary M. Fleischman, and Mark Peterson Corporate income tax compliance costs: and their determinants: evidence from Greece
• Ioannis Stamatopoulos, Stamatina Hadjidema, and Konstantinos Eleftheriou

巻冊次

v. 25 ISBN 9781787564169

内容説明

Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research. Next, Mark Bauman and Cathalene Rogers Bowler examine the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the lowering of dividend taxes as part of the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in an increase in dividend payouts at the expense of R&D spending. The fourth article by Brian Dowis and Ted Englebrecht examines reasonable compensation in closely-held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the U.S. Tax Court. Then, a practice-related study by Sonja Pippin, Jeffrey Wong, and Richard Mason reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. They find that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives. The next three articles in this volume have an international focus. Zakir Akhand investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, Bitzenis and Vasileios investigate the effect of the economic downturn in Greece on the factors determining the level of tax morale through primary data from a European Union funded research project on the Greek shadow economy.

目次

• INTRODUCTION: TAX AVOIDANCE, TAX POLICY, TAX ADMINISTRATION AND TAX COMPLIANCE
• John Hasseldine Chapter 1. SHORT SELLING AND CORPORATE TAX AVOIDANCE
• Savannah (Yuanyuan) Guo, Sabrina Chi, and Kirsten Cook Chapter 2. FIN48 AND INCOME TAX-BASED EARNINGS MANAGEMENT: EVIDENCE FROM THE DEFERRED TAX ASSET VALUATION ALLOWANCE
• Mark P. Bauman and Cathalene Rogers Bowler Chapter 3. DIVIDEND TAX POLICY AND PRIVATE-SECTOR RESEARCH AND DEVELOPMENT SPENDING: A MODIFIED PERSPECTIVE ON THE IMPACT OF U.S. 2003 TAX REFORM ACT ON R&D SPENDING
• B. Anthony Billings, Cheol Lee, and Jaegul Lee Chapter 4. THE EFFECT OF GENDER, POLITICAL AFFILIATION, AND FAMILY COMPOSITION ON REASONABLE COMPENSATION DECISIONS: AN EMPIRICAL ASSIST
• W. Brian Dowis and Ted Englebrecht Chapter 5. PERCEIVED AND ACTUAL CONSEQUENCES OF THE FOREIGN ACCOUNT TAX COMPLIANCE ACT: A SURVEY OF AMERICANS LIVING ABROAD
• Sonja E. Pippin, Jeffrey A. Wong, and Richard M. Mason Chapter 6. THE INFLUENCE OF THE CORPORATE SECTOR ON THE EFFECTIVENESS OF TAX COMPLIANCE INSTRUMENTS
• Zakir Akhand Chapter 7. DETERMINANTS OF ENFORCED TAX COMPLIANCE: EMPIRICAL EVIDENCE FROM MALAYSIA
• K-Rine Chong and Murugesh Arunachalam Chapter 8. TAX MORALE IN TIMES OF ECONOMIC DEPRESSION: THE CASE OF GREECE
• Aristidis Bitzenis and Vasileios Vlachos

巻冊次

v. 26 ISBN 9781789732948

内容説明

In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research. The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.

目次

• 1. Are Earnings Repatriation Elections Under the 2004 American Jobs Creation Act Influenced by APB 23 Declarations?
• B. Anthony Billings, Chansog (Francis) Kim, and Cheol Lee 2. The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms
• Jennifer Howard and Norman Massel 3. Empirical Evidence on Employment Effects of EPA Brownfield Grants and Tax Incentives
• Charles Swenson 4. Nonprofessional Investors' Perceptions of Real-Time Corporate Tax Audits
• Catherine Cleaveland, Lynn Comer Jones and Kathryn Epps 5. Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-Sized Enterprises in Indonesia
• Fany Inasius 6. Political Influence and Tax Evasion in Bangladesh: What Went Wrong?
• Mohammad Nurunnabi 7. Turnover Tax Relief in South Africa: Evidence from the Sars-Nt Panel
• Danie Schutte and Pieter Van der Zwan

巻冊次

v. 18 ISBN 9781846639128

内容説明

This title addresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels. This series covers topics of compliance, computer usage, education, legal, and planning, or policy issues.

目次

The effect of Internal Revenue Code section 162(m) on the issuance of stock options. An analysis of dividend and capital gains tax rate differentials and their effect on the structure of corporate payouts. Dividend taxes and security prices: the reaction of dividend-paying stocks to the jobs and growth tax relief reconciliation act of 2003. Bonus depreciation incentives: The impact on general aviation aircraft. The association of paid income tax return preparers with horizontal equity. Acquiring international tax knowledge. List of Contributors. EDITORIAL BOARD. reviewersAd hoc. ADVANCES IN TAXATION. ADVANCES IN TAXATION. Copyright page.

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詳細情報

• NII書誌ID(NCID): BA05111057
• ISBN:
  • 0892327820
  • 0892327839
  • 1559381205
  • 1559383763
  • 1559387505
  • 1559387777
  • 1559389109
  • 155938994X
  • 076230166X
  • 0762303360
  • 0762305193
  • 076230670X
  • 0762307749
  • 0762308893
  • 0762310650
  • 0762311347
  • 9780762313761
  • 9781846639128
  • 9780857241399
  • 9781780525921
  • 9781784411206
  • 9781785602771
  • 9781786350022
  • 9781787145245
  • 9781787564169
  • 9781789732948
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Greenwich, Conn.
• ページ数/冊数: v.
• 大きさ: 24 cm