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Volume 45, Issue 1
Spring 2023
Issue Cover
ISSN 0198-9073
EISSN 1558-8017
In this Issue
Covers and Front Matter
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Summaries of Papers In This Issue
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MAIN ARTICLES

Tax-Rate Biases in Tax Decisions: Experimental Evidence
Harald J. Amberger; Eva Eberhartinger; Matthias Kasper
View articletitled, Tax-Rate Biases in Tax Decisions: Experimental Evidence
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U.S. Multinational Companies’ Payout and Investment Decisions in Response to International Tax Provisions of the Tax Cuts and Jobs Act of 2017
Brooke D. Beyer; Jimmy F. Downes; Mollie E. Mathis; Eric T. Rapley
View articletitled, U.S. Multinational Companies’ Payout and Investment Decisions in Response to International Tax Provisions of the Tax Cuts and Jobs Act of 2017
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Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel
Candice T. Hux; Jean C. Bedard; Tracy J. Noga
View articletitled, Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel
Supplementary data
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The Effect of Tax Avoidance on Capital Structure Choices
Yoojin Lee; Terry Shevlin; Aruhn Venkat
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Examining Tax Strategy Choice
Stevanie S. Neuman
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Boards’ Reactions to Problems in Accounting for Income Taxes
Adam J. Olson; Paul Ordyna
View articletitled, Boards’ Reactions to Problems in Accounting for Income Taxes
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BOOK REVIEW

Book Reviews
Steven Z. Hodaszy
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Editorial Policy
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All Issues
  • Online ISSN 1558-8017
  • Print ISSN 0198-9073

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