rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Advances in taxation
    part number: Vol. 20
  name:
    name part: Stock, Toby
    name part: 1961-
  type of resource: text
  origin info:
    place:
      place term: enk
    place:
      place term: Bingley, U.K
    publisher: Emerald
    date issued: 2012
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic resource
    form: remote
    extent: 1 online resource (viii, 231 p.) : ill.
  abstract: 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.
  table of 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.
  note: edited by Toby Stock.
  subject:
    topic: Business & Economics
    topic: Finance
  subject:
    topic: Taxation
  subject:
    topic: Taxation
  classification: HJ2305 .A38 2012
  classification: 336.2
  related item:
    title info:
      title: Advances in taxation
  identifier: 9781780525938 (electronic bk.) :
  identifier: http://www.emeraldinsight.com/1058-7497/20
  record info:
    record content source: UtOrBLW
    record creation date: 121226
    record change date: 20121226143739.0
    record identifier: bslw08977194