Advances in taxation.: Vol. 20 /
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&q...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K. :
Emerald,
2012.
|
| Schriftenreihe: | Advances in taxation.
|
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (viii, 231 pages) : illustrations |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781780525938 1780525931 9781780525921 1780525923 9781283936521 1283936526 |
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| 505 | 0 | |a 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. | |
| 520 | |a 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. | ||
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| 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. |
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| indexdate | 2025-03-18T14:27:41Z |
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| series2 | Advances in Taxation ; |
| spelling | Advances in taxation. Vol. 20 / edited by Toby Stock. Bingley, U.K. : Emerald, 2012. 1 online resource (viii, 231 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Advances in Taxation ; v. 20 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. 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. Includes bibliographical references. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt. Taxation. bicssc Business & Economics Finance. bisacsh BUSINESS & ECONOMICS International Taxation. bisacsh Gestion d'entreprises. eclas Taxation fast Stock, Toby, 1961- https://id.oclc.org/worldcat/entity/E39PCjMyKGk6w76GJQtc9QyxtC http://id.loc.gov/authorities/names/no2010175451 has work: Vol. 20 Advances in taxation (Work) https://id.oclc.org/worldcat/entity/E39PCFr6gyC6MpdmyCQQQDhWDq https://id.oclc.org/worldcat/ontology/hasWork Print version: 9781780525921 Advances in taxation. http://id.loc.gov/authorities/names/no2021054104 |
| spellingShingle | Advances in taxation. Advances in taxation. 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. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt. Taxation. bicssc Business & Economics Finance. bisacsh BUSINESS & ECONOMICS International Taxation. bisacsh Gestion d'entreprises. eclas Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132846 https://id.nlm.nih.gov/mesh/D013660 |
| title | Advances in taxation. |
| title_auth | Advances in taxation. |
| title_exact_search | Advances in taxation. |
| title_full | Advances in taxation. Vol. 20 / edited by Toby Stock. |
| title_fullStr | Advances in taxation. Vol. 20 / edited by Toby Stock. |
| title_full_unstemmed | Advances in taxation. Vol. 20 / edited by Toby Stock. |
| title_short | Advances in taxation. |
| title_sort | advances in taxation |
| topic | Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt. Taxation. bicssc Business & Economics Finance. bisacsh BUSINESS & ECONOMICS International Taxation. bisacsh Gestion d'entreprises. eclas Taxation fast |
| topic_facet | Taxation. Taxes Impôt. Business & Economics Finance. BUSINESS & ECONOMICS International Taxation. Gestion d'entreprises. Taxation |
| work_keys_str_mv | AT stocktoby advancesintaxationvol20 |