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Advances in Taxation, Volume 13 by Thomas M Porcano

By Thomas M Porcano

"Advances in Taxation" publishes articles facing all facets of taxation. Articles can handle tax coverage concerns at federal, nation, neighborhood, or overseas point. The sequence essentially publishes empirical reviews that tackle compliance, laptop utilization, schooling, criminal, making plans, or coverage concerns. those experiences in general contain interdisciplinary study that includes theories from accounting, economics, finance, psychology, and/or sociology.

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Advances in Taxation, 2, 21-39 . Gramlich, J . The effect of the alternative minimum tax book income adjustment on accrual decisions. The Journal of the American Taxation Association, 13 (Spring), 36-56. Guenther, D . A . (1994) . Earnings management in response to corporate tax rate changes : Evidence from the 1986 Tax Reform Act. The Accounting Review, 69 (January), 230-243 . Guenther, D . , & Nutter, S . (1997) . Financial reporting, tax costs, and book-tax conformity . Journal of Accounting and Economics, 23, 225-248 .

Ba4C (6) 5. ' The HMT sample shows growth for several median measures . Median investment (stockholders' equity plus deferred taxes) increases 34% ($334 million to $447 million) from the base period to the test period . 1 million) . 59 million) . BRADLEY D . CHILDS 38 Table 2 . Descriptive Statistics (in millions) . Dev . Max . Min . 12 PT1 aix Fri. 669 . Dev. Max . Min . e ATS s6 Tax Subsidy Increases in Anticipation of Tax Rate Changes Table 2 . 39 Continued . Panel C Variable definition 86 refers to 1986 amount and base is the average of 1983, 1984 and 1985 .

1997) . A comparative analysis of capital gains-taking . Advances in Taxation, 9, 137-151 . Porcano, T . M . (1997) . An analysis of capital gains tax-induced earnings management . International Advances in Economic Research, 3, 395-408 . Repent. J . (1990) . Long-term capital gains, the long-term investment perspective, and corporate productivity . Tax Notes (Oct. I), 85-102 . , & White, C. (1997) . The capital gains tax and stock market returns . The Journal of the American Taxation Association, 19 (Supplement), 51--63 .

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