Advances in Taxation: Volume 13

Chapters:

• List of contributors
• Editorial Board
• AD HOC reviewers
• Advances in taxation Editorial policy and call for papers
• The effect of policy objectives, complexity, and self-interest on individuals' comparative fairness judgments of a flat tax
• Tax subsidy increases in anticipation of tax rate changes
• Equality or simplicity: The income taxation of retirement plan distributions
• A survey of tax evasion using the randomized response technique
• An examination of the “relistic possibility” standard's influence on tax practitioner aggressiveness
• The use of the latent constructs method in behavioral accounting research: The measurement of client advocacy
• Tax practitioners' willingness to trust clients: Effects of prior experience, situational and dispositional variables
• Measuring variation in tax liability among economic equals
• The use of Generally Accepted Accounting Principles (GAAP) in tax litigation