Advances in taxation. Vol. 20

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&q...

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Bibliographic Details
Other Authors Stock, Toby, 1961-
Format eBook
LanguageEnglish
Published Bingley, U.K. : Emerald, 2012.
SeriesAdvances in taxation,
Subjects
Taxation.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781780525938
ISSN1058-7497
Physical Description1 online zdroj (viii, 231 p.) : ill.

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Table of Contents:
  • 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.

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