Tax policy and planning implications of hidden taxes: Effective marginal tax rate exercises

Journal of Accounting Education

Volumn 19, Issue 1, 2001, Pages 63-74

  Fischer, Carol M ^a   Rupert, Timothy J ^b   Wartick, Martha L ^c  

^a ST BONAVENTURE UNIVERSITY   (United States)

^b NORTHEASTERN UNIVERSITY   (United States)

^c UNIVERSITY OF NORTHERN IOWA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0042740477     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0748-5751(01)00008-2     Document Type: Article

References (7)

1. AICPA Core competency framework for entry into the accounting profession. 1999;AICPA, New York. (Available at: http://www.aicpa.org/edu/corecomp.htm.
2. Model tax curriculum. 1996;AICPA, New York.
3. Archer, B. (1998). Archer releases JCT study on hidden taxes. Congressional press releases, Doc 98-5063 (4 February, 1998).
4. Harmelink P., Copeland P. 'Hidden Taxes' through phaseouts and floors: assessment and policy implications. Tax Notes. 4 January:1993;77-85.
5. Novack J. The old shell game. Forbes. 29 December:1997;76-81.
6. Popkin W.D. Phantom tax rates. Tax Notes. 16 March:1998;1409-1417.
7. Rupert T.J., Fischer C.M. An empirical investigation of taxpayer awareness of marginal tax rates. The Journal of the American Taxation Association. Suppl. 1995;36-59.