-
1
-
-
0345402600
-
The choice of incentive stock options vs. nonqualified options: A marginal tax rate perspective
-
(Fall)
-
Austin, J., J. Gaver, and K. Gaver. 1998. The choice of incentive stock options vs. nonqualified options: A marginal tax rate perspective. The Journal of the American Taxation Association (Fall): 1-21.
-
(1998)
The Journal of The American Taxation Association
, pp. 1-21
-
-
Austin, J.1
Gaver, J.2
Gaver, K.3
-
3
-
-
0011353760
-
Response to tax law changes involving the deductibility of executive compensation: A model explaining corporate behavior
-
Balsam, S., and D. Ryan. 1996. Response to tax law changes involving the deductibility of executive compensation: A model explaining corporate behavior. The Journal of the American Taxation Association (Supplement): 1-12.
-
(1996)
The Journal of The American Taxation Association
, Issue.SUPPL.
, pp. 1-12
-
-
Balsam, S.1
Ryan, D.2
-
4
-
-
0042108707
-
Motives for forming research & development financing organizations
-
(March-May)
-
Beatty, A., P. Berger, and J. Magliolo. 1995. Motives for forming research & development financing organizations. Journal of Accounting and Economics (March-May): 411-442.
-
(1995)
Journal of Accounting and Economics
, pp. 411-442
-
-
Beatty, A.1
Berger, P.2
Magliolo, J.3
-
5
-
-
21144459201
-
Expertise in corporate tax planning: The issue identification stage
-
Bonner, S., J. Davis, and B. Jackson. 1992. Expertise in corporate tax planning: The issue identification stage. Journal of Accounting Research (Supplement): 1-28.
-
(1992)
Journal of Accounting Research
, Issue.SUPPL.
, pp. 1-28
-
-
Bonner, S.1
Davis, J.2
Jackson, B.3
-
6
-
-
0031288061
-
Performance in tax research tasks: The joint effects of knowledge and accountability
-
(january)
-
Cloyd, B. 1997. Performance in tax research tasks: The joint effects of knowledge and accountability. The Accounting Review (January): 111-131.
-
(1997)
The Accounting Review
, pp. 111-131
-
-
Cloyd, B.1
-
7
-
-
21144471842
-
Foreign tax credit limitations and preferred stock issuances
-
Collins, J., and D. Shackelford. 1992. Foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Supplement): 103-124.
-
(1992)
Journal of Accounting Research
, Issue.SUPPL.
, pp. 103-124
-
-
Collins, J.1
Shackelford, D.2
-
8
-
-
0009208719
-
Transfer pricing and the persistent zero taxable income of foreign-controlled U.S. corporations
-
Collins, J., D. Kemsley, and D. Shackelford. 1997. Transfer pricing and the persistent zero taxable income of foreign-controlled U.S. corporations. The Journal of the American Taxation Association (Supplement): 68-83.
-
(1997)
The Journal of The American Taxation Association
, Issue.SUPPL.
, pp. 68-83
-
-
Collins, J.1
Kemsley, D.2
Shackelford, D.3
-
9
-
-
0001991876
-
The effects of increased sanctions on paid preparers: Integrating economic and psychological factors
-
(spring)
-
Cuccia, A. 1994. The effects of increased sanctions on paid preparers: Integrating economic and psychological factors. The Journal of the American Taxation Association (Spring): 41-66.
-
(1994)
The Journal of The American Taxation Association
, pp. 41-66
-
-
Cuccia, A.1
-
10
-
-
21144483126
-
Experimental evidence on tax incentives and the demand for capital investments
-
(July)
-
Davis, J., and C. Swenson. 1993. Experimental evidence on tax incentives and the demand for capital investments. The Accounting Review (July): 482-514.
-
(1993)
The Accounting Review
, pp. 482-514
-
-
Davis, J.1
Swenson, C.2
-
12
-
-
0011348340
-
A test of the theory of tax clienteles for dividend policies
-
(june)
-
Dhaliwal, D., and R. Trezevant. 1999. A test of the theory of tax clienteles for dividend policies. National Tax Journal (June): 179-194.
-
(1999)
National Tax Journal
, pp. 179-194
-
-
Dhaliwal, D.1
Trezevant, R.2
-
13
-
-
0346448701
-
The impact of personal credits on the progressivity of the individual income tax
-
(Spring)
-
Dunbar, A. 1996. The impact of personal credits on the progressivity of the individual income tax. The Journal of the American Taxation Association (Spring): 1-30.
-
(1996)
The Journal of The American Taxation Association
, pp. 1-30
-
-
Dunbar, A.1
-
14
-
-
0042002132
-
The effect of tax policy on charitable contributions: The case of nonitemizing taxpayers
-
Dunbar, A., and J. Philips. 1997. The effect of tax policy on charitable contributions: The case of nonitemizing taxpayers. The Journal of the American Taxation Association (Supplement): 1-20.
-
(1997)
The Journal of The American Taxation Association
, Issue.SUPPL.
, pp. 1-20
-
-
Dunbar, A.1
Philips, J.2
-
16
-
-
0032344725
-
Implicit taxes in high dividend yield stocks
-
(October)
-
Erickson, M., and E. Maydew. 1998. Implicit taxes in high dividend yield stocks. The Accounting Review (October): 435-458.
-
(1998)
The Accounting Review
, pp. 435-458
-
-
Erickson, M.1
Maydew, E.2
-
17
-
-
0032271683
-
The effect of taxes on the structure of corporate acquisitions
-
(Autumn)
-
Erickson, M., and E. Maydew. 1998. The effect of taxes on the structure of corporate acquisitions. Journal of Accounting Research (Autumn): 279-298.
-
(1998)
Journal of Accounting Research
, pp. 279-298
-
-
Erickson, M.1
Maydew, E.2
-
18
-
-
0002613863
-
The methodology of positive economics
-
Chicago, IL: University of Chicago Press, 1953. Reprint by Chicago, IL: Phoenix Books
-
Friedman, M. 1966. The methodology of positive economics. In Essays in Positive Economics. Chicago, IL: University of Chicago Press, 1953. Reprint by Chicago, IL: Phoenix Books.
-
(1966)
Essays In Positive Economics
-
-
Friedman, M.1
-
21
-
-
77249088421
-
Coveting thy neighbor's manufacturing: The dilemma of state income apportionment
-
(forthcoming
-
Goolsbee, A., and E. Maydew. 1999. Coveting thy neighbor's manufacturing: The dilemma of state income apportionment. Journal of Public Economics (forthcoming).
-
(1999)
Journal of Public Economics
-
-
Goolsbee, A.1
Maydew, E.2
-
22
-
-
0030140519
-
Debt and the marginal tax rate
-
Graham, J. 1996. Debt and the marginal tax rate. Journal of Financial Economics (41): 41-74.
-
(1996)
Journal of Financial Economics
, vol.41
, pp. 41-74
-
-
Graham, J.1
-
23
-
-
0002709108
-
U.S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms
-
(January)
-
Halperin, R., and B. Srinidhi. 1991. U.S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review (January): 141-157.
-
(1991)
The Accounting Review
, pp. 141-157
-
-
Halperin, R.1
Srinidhi, B.2
-
24
-
-
0030306680
-
U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing
-
(January)
-
Halperin, R., and B. Srinidhi. 1996. U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. The Accounting Review (January): 61-80.
-
(1996)
The Accounting Review
, pp. 61-80
-
-
Halperin, R.1
Srinidhi, B.2
-
25
-
-
0010781732
-
The impact of U.S. tax law revisions on multi-national corporations' capital location and income-shifting decisions
-
Harris, D. 1993. The impact of U.S. tax law revisions on multi-national corporations' capital location and income-shifting decisions. Journal of Accounting Research (Supplement): 111-140.
-
(1993)
Journal of Accounting Research
, Issue.SUPPL.
, pp. 111-140
-
-
Harris, D.1
-
28
-
-
0032264337
-
The effect of taxes on production location
-
(autumn)
-
Kemsley, D. 1998. The effect of taxes on production location. Journal of Accounting Research (Autumn): 321-341.
-
(1998)
Journal of Accounting Research
, pp. 321-341
-
-
Kemsley, D.1
-
29
-
-
0010779868
-
Geographic income shifting by multinational corporations in response to tax rate changes
-
Klassen, K., M. Lang, and M. Wolfson. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Supplement): 141-173.
-
(1993)
Journal of Accounting Research
, Issue.SUPPL.
, pp. 141-173
-
-
Klassen, K.1
Lang, M.2
Wolfson, M.3
-
30
-
-
21144468247
-
Disqualifying dispositions of incentive stock options: Tax benefits vs. financial reporting costs
-
(supplement)
-
Matsunaga, S., T. Shevlin, and D. Shores. 1992. Disqualifying dispositions of incentive stock options: Tax benefits vs. financial reporting costs. Journal of Accounting Research (Supplement): 37-76.
-
(1992)
Journal of Accounting Research
, pp. 37-76
-
-
Matsunaga, S.1
Shevlin, T.2
Shores, D.3
-
32
-
-
0042432370
-
The impact of different capital gains tax regimes on the lock-in effect and new risky investment decisions
-
(April)
-
Meade, J. 1990. The impact of different capital gains tax regimes on the lock-in effect and new risky investment decisions. The Accounting Review (April): 406-431.
-
(1990)
The Accounting Review
, pp. 406-431
-
-
Meade, J.1
-
33
-
-
34247888608
-
The effect of taxes on corporate debt maturity decisions: An analysis of public and private bond offerings
-
(Fall)
-
Newberry, K., and G. Novack. 1999. The effect of taxes on corporate debt maturity decisions: An analysis of public and private bond offerings. The Journal of the American Taxation Association (Fall): 1-16.
-
(1999)
The Journal of The American Taxation Association
, pp. 1-16
-
-
Newberry, K.1
Novack, G.2
-
35
-
-
0345930039
-
Costly false detection errors and taxpayer rights legislation: Implications for tax compliance, audit policy and revenue collections
-
Rhoades, S. 1997. Costly false detection errors and taxpayer rights legislation: Implications for tax compliance, audit policy and revenue collections. The Journal of the American Taxation Association (Supplement): 27-47.
-
(1997)
The Journal of The American Taxation Association
, Issue.SUPPL.
, pp. 27-47
-
-
Rhoades, S.1
-
36
-
-
0002918743
-
Tax accountants' judgement/decision-making research: A review and synthesis
-
(spring)
-
Roberts, M. 1998. Tax accountants' judgement/decision-making research: A review and synthesis. The Journal of the American Taxation Association (Spring): 78-121.
-
(1998)
The Journal of The American Taxation Association
, pp. 78-121
-
-
Roberts, M.1
-
37
-
-
21344488343
-
Information acquisition in a tax compliance game
-
(october)
-
Sansing, R. 1993. Information acquisition in a tax compliance game. The Accounting Review (October): 874-884.
-
(1993)
The Accounting Review
, pp. 874-884
-
-
Sansing, R.1
-
38
-
-
0000252083
-
Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks
-
Scholes, M., G. P. Wilson, and M. Wolfson. 1990. Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks. Review of Financial Studies (3): 625-650.
-
(1990)
Review of Financial Studies
, Issue.3
, pp. 625-650
-
-
Scholes, M.1
Wilson, G.P.2
Wolfson, M.3
-
39
-
-
77249106824
-
Taxes and Business Strategy: A Planning Approach
-
NJ: Prentice Hall, Inc.
-
Scholes, M., G. P. Wilson, and M. Wolfson. 1992. Taxes and Business Strategy: A Planning Approach. Englewood Cliffs, NJ: Prentice Hall, Inc.
-
(1992)
Englewood Cliffs
-
-
Scholes, M.1
Wilson, G.P.2
Wolfson, M.3
-
40
-
-
0011620642
-
A comparison of alternative measures of tax progressivity: The case of the child and dependent care credit
-
(spring)
-
Seetharaman A., and G. Iyer. 1995. A comparison of alternative measures of tax progressivity: The case of the child and dependent care credit. The Journal of the American Taxation Association (Spring): 42-70.
-
(1995)
The Journal of The American Taxation Association
, pp. 42-70
-
-
Seetharaman, A.1
Iyer, G.2
-
42
-
-
0000587842
-
Taxes and off-balance-sheet financing: Research and development limited partnerships
-
(july)
-
Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509.
-
(1987)
The Accounting Review
, pp. 480-509
-
-
Shevlin, T.1
-
44
-
-
0009138635
-
Experimental research on tax professionals' judgement and decision making
-
edited by J. Davis. Sarasota, FL: American Taxation Association
-
Shields, M., I. Solomon, and K. Jackson. 1995. Experimental research on tax professionals' judgement and decision making. In Behavioral Tax Research: Prospects and Judgement Calls, edited by J. Davis. Sarasota, FL: American Taxation Association.
-
(1995)
Behavioral Tax Research: Prospects and Judgement Calls
-
-
Shields, M.1
Solomon, I.2
Jackson, K.3
-
45
-
-
77249140234
-
Tax regimes and the demand for risky assets: Some experimental market evidence
-
(Fall)
-
Swenson, C. 1989. Tax regimes and the demand for risky assets: Some experimental market evidence. The Journal of the American Taxation Association (Fall): 54-76.
-
(1989)
The Journal of The American Taxation Association
, pp. 54-76
-
-
Swenson, C.1
-
46
-
-
38249028730
-
Corporate taxes and defined benefit pension plans
-
(July):
-
Thomas, J. 1988. Corporate taxes and defined benefit pension plans. Journal of Accounting and Economics (July): 199-237.
-
(1988)
Journal of Accounting and Economics
, pp. 199-237
-
-
Thomas, J.1
-
49
-
-
0010800623
-
Measuring explicit tax (dis)advantage for corporate taxpayers: An alternative to average effective tax rates
-
(Spring)
-
Wilkie, P., and S. Limberg. 1993. Measuring explicit tax (dis)advantage for corporate taxpayers: An alternative to average effective tax rates. The Journal of the American Taxation Association (Spring): 46-71.
-
(1993)
The Journal of The American Taxation Association
, pp. 46-71
-
-
Wilkie, P.1
Limberg, S.2
|