"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.
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).