By Thomas M Porcano
"Advances in Taxation" publishes articles facing all elements of taxation. Articles can deal with tax coverage concerns on the federal, country, neighborhood, or foreign point. The sequence essentially publishes empirical reports that tackle compliance, machine utilization, schooling, criminal, making plans, or coverage concerns. those reports usually contain interdisciplinary learn that comes with theories from accounting, economics, finance, psychology, and sociology.
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Extra resources for Advances in Taxation, Volume 15
Farb, W. E. (1976). S. foreign trade and unemployment. Congressional Research Service. Washington, DC. Green, R. , & Lutz, J. M. (1978). The role of technology in export trade. The United States and World Trade, 131–147. Hartzok, J. (1985). Domestic international sales corporation returns, 1980. Compendium of Studies of International Income and Taxes. Statistics of Income, Internal Revenue Service, pp. 289–309. The Effect of Export Tax Incentives on Export Volume 27 Harvey, A. C. (1981). The econometric analysis of time series.
When the benchmark state and local tax rate is set at 10%, estimated implicit taxes are positively related to pretax returns. In theory, the selection of a benchmark state and local tax rate should not matter because after-tax returns are in common, but in practice these after-tax returns vary and the handling of state and local income taxes can become an important issue. The results of this research suggest that future researchers should take care in their treatment of state and local income taxes in their research designs.
American Journal of International Law, 72, 747–757. Jacobs, F. , & Larkins, E. R. (1998). Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons, 12, 374–396. Judge, G. , Griffiths, W. , Hill, R. , & Lee, T. C. (1985). The theory and practice of econometrics. New York: Wiley. Karlsson, C. (1988). Innovation adoption and the product life cycle. Umea Economic Studies Series No. 185. Kim, S. , & Lyn, E. O. (1987). S. manufacturing industries.
Advances in Taxation, Volume 15 by Thomas M Porcano