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.