This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004–2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.
I would like to thank long-time colleague and friend Dale Bandy, Professor Emeritus, University of Central Florida for his help in developing this tax planning case.
Kelliher, C.F. (2014), "A Tax Planning Case Using a Taxpayer Life-Cycle Approach", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 17), Emerald Group Publishing Limited, pp. 119-160. https://doi.org/10.1108/S1475-148820140000017004Download as .RIS
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