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  <titleInfo>
    <title>Advances in taxation</title>
    <partNumber>Vol. 15</partNumber>
  </titleInfo>
  <name type="personal">
    <namePart>Porcano, Thomas M.</namePart>
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    <place>
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    <publisher>Emerald</publisher>
    <dateIssued>2003</dateIssued>
    <issuance>monographic</issuance>
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  <language>
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  <physicalDescription>
    <form authority="gmd">electronic resource</form>
    <extent>1 online resource (x, 195 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 effect of export tax incentives on export volume : the DISC/FSC evidence / B.Anthony Billings, Gary A. McGill, Mbodja Mougoué -- The association of career stage and gender with tax accountants work attitudes and behaviors / Suzanne Luttman, Linda Mittermaier, James Rebele -- The determinants of staff accountants satisfaction with services at Korean district tax offices / Tae sup Shim -- Tax policy effectiveness as measured by responses to limits placed on the deduction of executive compensation / Toni Smith -- Implications of benchmark state and local tax rates for measures of estimated implicit taxes / Bradley D. Childs -- Tax administration problems : GAO-identified shortcomings and implications / Philip J. Harmelink, Thomas M. Porcano, William M. VanDenburgh -- Implicit taxes and progressivity / Harvey J. Iglarsh, Ronald Gage Allan.</tableOfContents>
  <note>Part of a series dealing with all aspects of taxation, including tax policy and 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.</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>Taxation</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 2003</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">9781849502443 (electronic bk.) :</identifier>
  <identifier type="uri">http://www.emeraldinsight.com/1058-7497/15</identifier>
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