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1-4 of 4
Keywords: tax
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Journal Articles
Journal of the American Taxation Association 1–29.
Published: 08 January 2025
..., the 2018 American Taxation Association Midyear Meeting, the 2018 Behavioral Tax Symposium, 2018 University of North Texas Ph.D. Seminar, the Spring 2019 Texas Tech University Tax Seminar, the 2019 IRS-Tax Policy Center Joint Research Conference, the 2019 PhD Project Accounting Doctoral Student Association...
Journal Articles
Journal of the American Taxation Association (2017) 39 (2): 63–79.
Published: 01 September 2017
...Kim Honaker; Divesh S. Sharma ABSTRACT This study investigates the effects of the Internal Revenue Service requiring confidential Schedule UTP disclosures on corporate tax planning over the period from 2008 to 2013. We make three important observations using a difference-in-differences design...
Journal Articles
Journal of the American Taxation Association (2016) 38 (2): 51–66.
Published: 01 September 2016
...Brian C. Spilker; Bryan W. Stewart; Jaron H. Wilde; David A. Wood ABSTRACT This study compares the client advocacy attitudes of U.S. tax professionals who do U.S. tax work in the U.S. and Indian tax professionals who do U.S. tax work offshore. We find that experienced U.S. tax professionals have...
Journal Articles
Journal of the American Taxation Association (2011) 33 (2): 89–110.
Published: 01 October 2011
...Steven L. Gill; Christopher Schwarz ABSTRACT By making an annual tax election, open-ended mutual funds can treat redeeming shareholders as if they have been allocated a pro-rata share of taxable gains, when in fact they have not (known as “equalization”). Equalization provides significant...