TY  - CHAP
AB  - Abstract 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.
VL  - 17
SN  - 978-1-78350-445-9/2040-7246
DO  - 10.1108/S1475-148820140000017004
UR  - https://doi.org/10.1108/S1475-148820140000017004
AU  - Kelliher Charles F.
PY  - 2014
Y1  - 2014/01/01
TI  - A Tax Planning Case Using a Taxpayer Life-Cycle Approach
T2  - Advances in Accounting Behavioral Research
T3  - Advances in Accounting Behavioural Research
PB  - Emerald Group Publishing Limited
SP  - 119
EP  - 160
Y2  - 2024/04/19
ER  -