Advances in Taxation

by Toby Stock

Overview

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and sociology.

Product Details

ISBN-13:	9780857241399
Publisher:	Emerald Group Publishing Limited
Publication date:	07/07/2010
Series:	Advances in Taxation , #19
Pages:	193
Product dimensions:	6.14(w) x 9.21(h) x 0.79(d)

Table of Contents

List of Contributors vii

Statement of Purpose ix

Probability Perceptions and Taxpayer Decision-Making Behavior Hugh Pforsich Susan Gill Debra Sanders 1

Savings and Framing Effects on Participation in Individual Retirement Accounts: More Evidence From Tax Return Data Charles R. Enis 29

The Effects of Observing a Peer's Likelihood of Reporting Income on Tax Reporting Decisions Martha L. Wartick Timothy J. Rupert 65

Measuring Taxpayers' Motivation to Hire Tax Preparers: The Development of a Four-Construct Scale Teresa Stephenson 95

Microanomie as an Explanation of Tax Fraud: A Preliminary Investigation Michele W. Ganon James J. Donegan 123

Property Tax and Other Wealth Taxes Internationally: Evidence from OECD Countries Sonja E. Pippin Mehmet S. Tosun Charles A. Carslaw Richard M. Mason 145

Readability of Tax Court Opinions Cynthia M. Daily Roger W. Dorsey Gaurav Kumar 171

Editorial Reviews

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.

Annotation