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Keywords: gender
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Journal Articles
Court Rulings in Estate Tax Cases: Is Gender a Factor?
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (2): 74–84.
Published: 01 September 2014
... evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor...