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Advances in Taxation Vol: 12

Product Details
31 Jul 2000
Emerald Group Publishing Limited
216 pages - 152 x 229 x 14mm
Advances in Taxation


"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.
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.

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