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The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the tax gap literature. MacGregor and Wilkinson investigate the effect of economic patriotism on taxpayer compliance attitudes. Volume 20 also includes two articles on federal tax issues. Addy and Yoder investigate factors associated with private foundations that narrowly fail a test that would reduce the tax the foundation pays on investment income. Liedtka and Nayar examine the motivation for early exercise of certain stock options. Two articles in this volume examine state tax issues. Jalbert and Fleischman analyze interactions between federal section 179 deduction decisions and Hawaiian tax credit elections. Key investigates the effect of one county's property tax policy decisions on those of adjoining counties. Last but not least, one paper deals with practitioner information search. Cloyd, Spilker and Wood investigate how supervisors can affect the information search behavior of their subordinate practitioners.
Price: $179.99
Pages: 248
Publisher: Emerald Group Publishing Limited
Imprint: Emerald Group Publishing Limited
Series: Advances in Taxation
Publication Date:
17 December 2012
ISBN: 9781780525921
Format: Hardcover
BISACs:
BUSINESS & ECONOMICS / Finance / General
Does tax compliance correlate with economic patriotism? Does switching to monthly estimated tax payments decrease delinquency rates for the small business? Edited by Stock (accounting, Ohio U.), this volume also covers a range of additional subjects related to taxation policies in the United States. Of the eight papers, five report on a specific research project, two make use of analytical modeling, and the last provides an overall review. No index is provided.
List of Contributors.
EDITORIAL BOARD.
Could Increasing the Frequency of Estimated Tax Payments Decrease Delinquency Rates Among the Self-Employed?.
The Failure of Private Foundations to Anticipate Distribution Shortfalls, Causing Effective Tax Rates Greater than 100%.
Small Business Trade-offs to Maximize Cost Recovery in Hawaii: Tax Credit Versus Section 179.
Early Exercise of Call Options to Accelerate Application of Lower U.S. Tax Rates on Capital Gains.
The Effects of Supervisory Advice on Tax Professionals’ Information Search Behaviors.
The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance.
Property Tax Strategic Interaction: A Test of Tax Versus Yardstick Competition.
The Tax Gap: A Methodological Review.
ADVANCES IN TAXATION.
ADVANCES IN TAXATION.
ADVANCES IN TAXATION.
Copyright page.