Advances in Taxation

by Toby Stock (Editor)

Overview

This volume of Advances in Taxation continues the journal's tradition of publishing a wide variety of tax-related research. This volume includes research on federal and on state and local tax, issues. The federal topics investigated include the association between agency costs and tax avoidance; the impact of tax incentives on post-Katrina economic indicators; a distributional analysis of Herman Cain's '999 Plan': corporate tax compliance; and insights into tax-related decisions married couples make. The state and local topics investigated include the effects of different corporate income tax systems on state economic activity and the effects of states switching to a "combined reporting" requirement for related corporations. Methodologically this volume contains quasi-experimental empirical analyses, experimental/survey methods, and simulations methods. Thus, this volume highlights the broad array of topics and methods that comprise modern tax research.

Product Details

ISBN-13:	9781784411206
Publisher:	Emerald Group Publishing Limited
Publication date:	11/21/2014
Series:	Advances in Taxation , #21
Pages:	208
Product dimensions:	5.98(w) x 9.02(h) x 0.94(d)

Table of Contents

List of Contributors vii

Editorial Board ix

A Distributional Analysis of Cain's 999 Tax Plan: Annual and Lifetime Income Considerations Ted D. Englebrecht Xiaoyan Chu Yingxu Kuang 1

Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance Alexis Downs Beth Stetson 37

Corporate Income Tax Systems and State Economic Activity Rebekah D. Moore Donald Bruce 73

The Association between Agency Conflict and Tax Avoidance: A Direct Approach James A. Chyz Scott D. White 107

Yours, Mine, or Ours: Tax-Related Decision Responsibility of Married Couples Carol M. Fischer Timothy J. Rupert Martha L. Wartick 139

The Economic Impact of Tax Policy Incentives: An Analysis of the Gulf Opportunity Zone Act of 2005 Randall B. Bunker William F. Shughart II 173

Economic Effects of Combined Reporting for State Tax Purposes: Evidence from Recent Changes Using a New Data Source Charles W. Swenson 201

Editorial Reviews

Does tax compliance correlate with economic patriotism? Does switching to monthly estimated tax payments decrease delinquency rates for the small business? Edited by Stock (accounting, Ohio U.), this volume also covers a range of additional subjects related to taxation policies in the United States. Of the eight papers, five report on a specific research project, two make use of analytical modeling, and the last provides an overall review. No index is provided.

Annotation