"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.
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.