An analysis of the effects of tax law instability and preferential capital gain treatment on investment in risky assets, Susan E. Anderson; the inequities resulting from the repeal of income averaging under the Tax Reform Act of 1986, Bruce Busta; the enduring nature of tax classics, Tonya K. Flesher and Govindh Mohandas; an empirical analysis of exempt hospitals' tax status, Benjamin P. Foster; the tax implications of high-yield bonds - are they debt, equity or both?, Erika Gilbert et al; the potential differential impact of the corporate alternative minimum tax across selected industries, Sandra S. Kramer et al; a decision model approach to direct investments abroad, Ernest R. Larkins; commonality among alternative measures of corporate average effective tax rates, Marc J. LeClere; the effects of social stigmatization on tax evasion, Thomas M. Porcano and Charles E. Price; United States federal tax policy surrounding the investment tax credit - an empirical investigation of enactments and repeals, Robert E. Rosacker and Richard W. Metcalf; an evaluation of gross wage and after-tax wage proxies in female labour supply models using panel data and ex post prediction errors, Roxanne M. Spindle.