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Advances in taxation.[electronic resource] /Vol. 20

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	336.2
書名/作者:	Advances in taxation./ edited by Toby Stock.
其他作者:	Stock, Toby,
出版者:	Bingley, U.K. : : Emerald,, 2012.
面頁冊數:	1 online resource (viii, 231 p.) : : ill.
標題:	Taxation.
ISBN:	9781780525938 (electronic bk.)
ISBN:	9781780525921
內容註:	Could increasing the frequency of estimated tax payments decrease delinquency rates among the self-employed? / Valrie Chambers, Anthony P. Curatola -- The failure of private foundations to anticipate distribution shortfalls, causing effective tax rates greater than 100% / Noel Addy, Timothy Yoder -- Small business trade-offs to maximize cost recovery in Hawaii : tax credit versus section 179 / Terrance Jalbert, Gary M. Fleischman -- Early exercise of call options to accelerate application of lower U.S. tax rates on capital gains / Stephen L. Liedtka, Nandkumar Nayar -- The effects of supervisory advice on tax professionals information search behaviors / C. Bryan Cloyd, Brian C. Spilker, David A. Wood -- The effect of economic patriotism on tax morale and attitudes toward tax compliance / Jason MacGregor, Brett Wilkinson -- Property tax strategic interaction : a test of tax versus yardstick competition / Kimberly G. Key -- The tax gap : a methodological review / Norman Gemmell, John Hasseldine.
摘要、提要註:	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.
電子資源:	http://www.emeraldinsight.com/1058-7497/20

Advances in taxation.[electronic resource] /Vol. 20
Advances in taxation.Vol. 20[electronic resource] /edited by Toby Stock. - Bingley, U.K. :Emerald,2012. - 1 online resource (viii, 231 p.) :ill. - Advances in taxation,1058-7497.

Could increasing the frequency of estimated tax payments decrease delinquency rates among the self-employed? / Valrie Chambers, Anthony P. Curatola -- The failure of private foundations to anticipate distribution shortfalls, causing effective tax rates greater than 100% / Noel Addy, Timothy Yoder -- Small business trade-offs to maximize cost recovery in Hawaii : tax credit versus section 179 / Terrance Jalbert, Gary M. Fleischman -- Early exercise of call options to accelerate application of lower U.S. tax rates on capital gains / Stephen L. Liedtka, Nandkumar Nayar -- The effects of supervisory advice on tax professionals information search behaviors / C. Bryan Cloyd, Brian C. Spilker, David A. Wood -- The effect of economic patriotism on tax morale and attitudes toward tax compliance / Jason MacGregor, Brett Wilkinson -- Property tax strategic interaction : a test of tax versus yardstick competition / Kimberly G. Key -- The tax gap : a methodological review / Norman Gemmell, John Hasseldine.

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.

ISBN: 9781780525938 (electronic bk.)Subjects--Topical Terms:

227329
Taxation.

LC Class. No.: HJ2305 / .A38 2012

Dewey Class. No.: 336.2

Universal Decimal Class. No.: 336.2

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