Advances in Taxation: Volume 14

Chapters:

• List of contributors
• Editorial Board
• AD HOC reviewers
• Statement of purpose
• An empirical analysis of the effect of the earned income tax credit on work effort
• The expanded taxpayer confidentiality privilege: A review and assessment of IRC section 7525
• The effect of instructional strategy and cognitive level of development on tax knowledge and application
• Marginal tax rates on foreign profits of U.S. multinationals
• Do firms have a tax incentive for stock buybacks? An empirical examination
• The failure of the IRS to provide top quality service
• The preparer effect on IRS customer satisfaction
• The evolution of estate taxation in the United States
• The effects of the alternative minimum tax on banks' municipal bond investments
• The effect of capital gains tax policy on investment company capital gains realizations
• The effect of tax rate changes on the yield spread between corporate and municipal bonds