Advances in taxation. Vol. 20 / edited by Toby Stock.

Format:

Book

Contributor:

Stock, Toby, 1961-

Series:

Advances in Taxation

Advances in taxation, 1058-7497

Language:

English

Subjects (All):

Taxation.

Physical Description:

1 online resource (242 p.)

Place of Publication:

Bingley, UK : Emerald, 2012.

Language Note:

English

Summary:

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.

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.

Notes:

Description based upon print version of record.

Includes bibliographical references.

Print version record

ISBN:

1-283-93652-6

1-78052-593-1

OCLC:

823719501