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.