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Read e-book online Advances in Taxation, Volume 17 PDF

By Suzanne M. Luttman

ISBN-10: 0762313765

ISBN-13: 9780762313761

"Advances in Taxation" publishes articles facing all points of taxation. Articles can handle tax coverage concerns on the federal, nation, neighborhood, or overseas point. The sequence basically publishes empirical experiences that tackle compliance, laptop utilization, schooling, felony, making plans, or coverage concerns. those reviews mostly contain interdisciplinary learn that comes with theories from accounting, economics, finance, psychology, and sociology. The authors are tested leaders within the box. it's foreign in scope. it's a really interdisciplinary sequence.

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Management Accounting has been renamed Strategic Finance, which we also classify as an accounting journal. 11. Books, monographs, and other non-journal publications are omitted from this study although they are considered for promotion and tenure purposes at most schools. 12. Christensen et al. (2002) use 1987/88 and 1977/78 samples comprised of scholars from all the accounting disciplines. They note that 34% of the 1987/1988 sample and 51% of the 1977/1978 sample did not publish. Using the Accounting Literature Index, Read et al.

Hall, T. , & Ross, W. R. (1991). Contextual effects in measuring accounting faculty perceptions of accounting journals: An empirical test and updated journal rankings. Advances in Accounting, 9, 161–182. Hasselback, J. R. (1978–1997). Accounting faculty directory. Englewood Cliffs, NJ: PrenticeHall. , & Chandy, P. R. (1990). Across-discipline journal awareness and evaluation: Implications for the promotion and tenure process. Journal of Economics and Business, 42(4), 325–351. Hull, R. , & Wright, G.

The law requires associations not wishing to pay the lobby tax to estimate their lobbying expenses for the coming year and notify members in advance. Organizations unprepared for this law were forced to pay the lobby tax for the first year or two (Riley, 2000). Furthermore, the final Treasury regulations, which provide guidelines for the allocation of costs to lobbying, were not issued until 1995. Until then, there was some confusion as to how to implement the new law (Tenenbaum, 1995). Thus, to avoid including observations where the choice was not a deliberate one, this study examines only data from 1997.

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Advances in Taxation, Volume 17 by Suzanne M. Luttman

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