By Suzanne M. Luttman
"Advances in Taxation" publishes articles facing all features of taxation. Articles can deal with tax coverage matters on the federal, kingdom, neighborhood, or overseas point. The sequence basically publishes empirical reports that tackle compliance, desktop utilization, schooling, felony, making plans, or coverage concerns. those reports typically contain interdisciplinary examine that includes theories from accounting, economics, finance, psychology, and sociology. The authors are verified leaders within the box. it truly is overseas in scope. it's a really interdisciplinary sequence.
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Additional info for Advances in Taxation, Volume 17
Beaumont, TX: Cabell Publishing Co. Campbell, D. , & Morgan, R. G. (1987). Publication activity of promoted accounting faculty. Issues in Accounting Education, 2(Spring), 28–43. Cargile, B. , & Bublitz, B. (1986). Factors contributing to published research by accounting faculties. The Accounting Review, 6(January), 158–178. Christensen, A. , Finger, C. , & Latham, C. K. (2002). New accounting scholars’ publications in accounting and non-accounting journals. Issues in Accounting Education, 17(August), 233–252.
This study identifies a situation where non-profit firms might fail to implement an optimal tax planning strategy, and where the absence of a competitive market allows this inefficiency to persist. INTRODUCTION The IRC Section 6033 proxy tax, commonly known as the lobby tax, sets up a unique situation in which a tax-exempt association that engages in Advances in Taxation, Volume 17, 37–63 Copyright r 2007 by Elsevier Ltd. 1016/S1058-7497(06)17002-7 37 38 MARY ANN HOFMANN lobbying activities can choose whether to pay a tax on those activities or to pass the incidence of the tax on to its members by making their dues a nondeductible expense.
Accounting Horizons, 8(March), 45–68. , & Wong-On-Wing, B. (1991). Publication opportunities in accounting research journals: 1970–1988. Issues in Accounting Education, 6(Fall), 239–247. Gomez-Mejia, L. , & Balkin, D. (1992). Determinants of faculty pay: An agency theory perspective. Academy of Management Journal, 35(5), 921–955. Hagerman, R. , & Hagerman, C. M. (1989). Research promotion standards at selected accounting programs. Issues in Accounting Education, 4(Fall), 265–279. Hall, T. , & Ross, W.
Advances in Taxation, Volume 17 by Suzanne M. Luttman