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  <titleInfo>
    <title>Advances in taxation</title>
    <partNumber>Vol. 16</partNumber>
  </titleInfo>
  <name type="personal">
    <namePart>Porcano, Thomas M.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
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    <place>
      <placeTerm type="text">Bingley, U.K</placeTerm>
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    <publisher>Emerald</publisher>
    <dateIssued>2004</dateIssued>
    <issuance>monographic</issuance>
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  <language>
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  <physicalDescription>
    <form authority="gmd">electronic resource</form>
    <extent>1 online resource (viii, 219 p.).</extent>
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  <abstract>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.</abstract>
  <tableOfContents>The alternative minimum tax : empirical evidence of tax policy inequities and a rapidly increasing marriage penalty / John J. Masselli, Tracy J. Noga, Robert C. Ricketts -- An empirical investigation of factors influencing tax-motivated income shifting / Toby Stock -- Academic tax articles : productivity and participation analyses 1980-2000 / Paul D. Hutchison, Craig G. White -- Export incentives after repeal of the extraterritorial income exclusion / Ernest R. Larkins -- An empirical assessment of shifting the payroll tax burden in small businesses / Ted D. Englebrecht, Timothy O. Bisping -- Professional liability suits against tax accountants : some empirical evidence regarding case merit / Donna D. Bobek, Richard C. Hatfield, Sandra S. Kramer -- An empirical examination of investor or dealer status in real estate sales / Ted D. Englebrecht, Tracy L. Bundy -- Charitable giving and the superdeduction : an investigation of taxpayer philanthropic behavior following the move from a tax deduction to a tax credit system / Alexander M.G. Gelardi -- How engagement letters affect client loss and reimbursement risks in tax practice / Lynn Comer Jones, Ernest R. Larkins, Ping Zhou -- Advances in taxation / Porcano Professor Thomas M.</tableOfContents>
  <note>Publishes articles dealing with several aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. This series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues.</note>
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  <subject authority="bisacsh">
    <topic>Business &amp; Economics</topic>
    <topic>Accounting</topic>
    <topic>General</topic>
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  <subject authority="bisacsh">
    <topic>Social Science</topic>
    <topic>General</topic>
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  <subject authority="bicssc">
    <topic>Architectural structure &amp; design</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">HJ2305 .A38 2004</classification>
  <classification authority="ddc" edition="22">336.2</classification>
  <classification authority="udc">336.221</classification>
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      <title>Advances in taxation</title>
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  <identifier type="isbn">9781849502900 (electronic bk.) :</identifier>
  <identifier type="uri">http://www.emeraldinsight.com/1058-7497/16</identifier>
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