<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02838nam a2200409Ka 4500</leader>
  <controlfield tag="001">bslw06375122</controlfield>
  <controlfield tag="003">UtOrBLW</controlfield>
  <controlfield tag="005">20161010130652.0</controlfield>
  <controlfield tag="006">m        d        </controlfield>
  <controlfield tag="007">cr un|||||||||</controlfield>
  <controlfield tag="008">101115s2006    enk     o     000 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781849504645 (electronic bk.) :</subfield>
    <subfield code="c">&#xA3;62.95 ; &#x20AC;87.95 ; $111.95</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">UtOrBLW</subfield>
    <subfield code="c">UtOrBLW</subfield>
  </datafield>
  <datafield tag="043" ind1=" " ind2=" ">
    <subfield code="a">n-us---</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2="4">
    <subfield code="a">HJ2305</subfield>
    <subfield code="b">.A38 2006</subfield>
  </datafield>
  <datafield tag="072" ind1=" " ind2="7">
    <subfield code="a">KFFD1</subfield>
    <subfield code="2">bicssc</subfield>
  </datafield>
  <datafield tag="072" ind1=" " ind2="7">
    <subfield code="a">FIN</subfield>
    <subfield code="2">bicssc</subfield>
  </datafield>
  <datafield tag="072" ind1=" " ind2="7">
    <subfield code="a">BUS041000</subfield>
    <subfield code="2">bisacsh</subfield>
  </datafield>
  <datafield tag="072" ind1=" " ind2="7">
    <subfield code="a">BUS001000</subfield>
    <subfield code="2">bisacsh</subfield>
  </datafield>
  <datafield tag="080" ind1=" " ind2=" ">
    <subfield code="a">336.221(73)</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="4">
    <subfield code="a">336.2</subfield>
    <subfield code="2">22</subfield>
  </datafield>
  <datafield tag="245" ind1="0" ind2="0">
    <subfield code="a">Advances in taxation.</subfield>
    <subfield code="n">Vol. 17</subfield>
    <subfield code="h">[electronic resource] /</subfield>
    <subfield code="c">edited by Suzanne Luttman.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Bingley, U.K. :</subfield>
    <subfield code="b">Emerald,</subfield>
    <subfield code="c">2006.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">1 online resource (viii, 192 p.).</subfield>
  </datafield>
  <datafield tag="490" ind1="0" ind2=" ">
    <subfield code="a">Advances in taxation,</subfield>
    <subfield code="x">1058-7497</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Contains articles dealing with various aspects of taxation. These articles address tax policy issues at the federal, state, local, or international level. This title offers studies that address compliance, computer usage, education, legal, planning, or policy issues.</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">Self-efficacy and tax research performance / Dennis Schmidt, Rex Karsten -- Determining innocence in innocent-spouse court cases using logit/probit analysis / Gerald E. Whittenburg, Ira Horowitz, William A. Raabe -- Using the Scholes and Wolfson framework to compare an income tax and a form of consumption taxation : a teaching note / Kenneth E. Anderson -- An examination of tax scholars publications / Anne L. Christensen, Claire K. Latham -- Tax planning for the lobby tax / Mary Ann Hofmann -- Social security reform : exploring the generational and racial divide / Cynthia M. Jackson, James J. Maroney, Timothy J. Rupert -- Tax incentives for economic growth : capital investment or research / Tracy S. Manly, Deborah W. Thomas, Craig T. Schulman.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">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. The authors are established leaders in the field. It is international in scope. It is a truly interdisciplinary series.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">Business &amp; Economics</subfield>
    <subfield code="x">Management.</subfield>
    <subfield code="2">bisacsh</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">Business &amp; Economics</subfield>
    <subfield code="x">Accounting</subfield>
    <subfield code="x">General.</subfield>
    <subfield code="2">bisacsh</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">Taxation.</subfield>
    <subfield code="2">bicssc</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Taxation</subfield>
    <subfield code="z">United States.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Luttman, Suzanne.</subfield>
  </datafield>
  <datafield tag="776" ind1="1" ind2=" ">
    <subfield code="z">9780762313761</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
    <subfield code="u">http://www.emeraldinsight.com/1058-7497/17</subfield>
  </datafield>
  <datafield tag="913" ind1=" " ind2=" ">
    <subfield code="1">BMEbacklist</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1118</subfield>
    <subfield code="d">1118</subfield>
  </datafield>
</record>
