000			03314nam a2200349Ia 4500
001			bslw08977194
003			UtOrBLW
005			20210303085155.0
006			m d
007			cr un|||||||||
008			121226s2012 enka o 000 0 eng d
020			_a9781780525938 (electronic bk.) : _c£67.95 ; €97.95 ; $124.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHJ2305 _b.A38 2012
072		7	_aKFFD1 _2bicssc
072		7	_aBUS027000 _2bisacsh
080			_a336.2
082	0	4	_a336.2 _223
245	0	0	_aAdvances in taxation. _nVol. 20 _h[electronic resource] / _cedited by Toby Stock.
260			_aBingley, U.K. : _bEmerald, _c2012.
300			_a1 online resource (viii, 231 p.) : _bill.
490	0		_aAdvances in taxation, _x1058-7497
505	0		_aCould 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			_aThe 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.
588	0		_aPrint version record
650		7	_aBusiness & Economics _xFinance. _2bisacsh
650		7	_aTaxation. _2bicssc
650		0	_aTaxation.
700	1		_aStock, Toby, _d1961-
776	1		_z9781780525921
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1058-7497(2012)20
999			_c31055 _d31055