Suchergebnisse

Advances in taxation publishes relevant, quality manuscripts addressing the issues of federal, state, local and international taxation including tax compliance, tax planning, and tax policy issues among others. The series uses a wide variety of research methods, including analytical modelling, archival, experimental, survey, descriptive, and legal approaches to address the problems and issues associated with taxation. Volume 21 of Advances in Taxation continues this broad approach to taxation, looking at taxpayer compliance, state tax issues and tax policy decisions, amongst others.

The 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.

This study addresses conflicting results between prior research documenting a client demand for aggressive practitioner‐prepared returns and research establishing taxpayer preferences for accurate returns and cautious reporting behavior. Rather than rely on practitioner reports of client aggressiveness, the tax reporting preferences of clients are examined in afield experiment mailed to small businesses across the country. After subjects had indicated ex ante beliefs about the likelihood of independent contractor status, they significantly altered their behavioral intentions in the direction of a preparer's recommendation. This implies that prior results with practitioner samples may have been biased by the practitioners' personal views. Nonetheless, some aggressive subjects were not as willing to follow the preparer's advice as were the conservative subjects. Evidence is presented on variables that correlate with aggressive tax decision making.