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Record Nr. |
UNINA9910455549303321 |
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Titolo |
Advances in taxation . Volume 18 [[electronic resource] /] / edited by Suzanne Luttman |
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Pubbl/distr/stampa |
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Bingley, UK, : Elsevier, : Architectural Press, 2008 |
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ISBN |
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1-280-77080-5 |
9786613681577 |
1-84663-913-1 |
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Edizione |
[1st. ed.] |
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Descrizione fisica |
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1 online resource (182 p.) |
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Collana |
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Advances in taxation ; ; 18 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Taxation |
Tax deductions |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Front cover; Advances in taxation; Copyright page; Contents; List of contributors; Editorial board; Ad hoc reviewers; Part I: Main articles; Chapter 1. of Internal Revenue Code section 162(m) on the issuance of stock options; Introduction; Section 162(m); Literature review; Research question; Sample selection; Empirical results; Summary; Notes; References; Chapter 2. An analysis of dividend and capital gains tax rate differentials and their effect on the structure of corporate payouts; Introduction; Corporate distributions; Related literature and hypothesis development |
Model specification and sample selection Results; Limitations; Conclusions; Notes; Acknowledgements; References; Chapter 3. Dividend taxes and security prices: the reaction of dividend-paying stocks to the jobs and growth tax relief reconciliation act of 2003; Introduction; Prior literature and research questions; Research method; Sample selection and data; Results; Conclusions; Notes; References; Chapter 4. Bonus depreciation incentives: The impact on general aviation aircraft; Introduction; Background; Literature review and hypothesis development; Methodology; Results; Conclusion; Notes |
Acknowledgments References; Part II: Research notes; Chapter 5. The |
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association of paid income tax return preparers with horizontal equity; Introduction; Previous research; Research design; Results; Conclusions; Notes; Acknowledgments; References; Appendix A. Comparison of adjusted R2 for regressions on TL and ETR; Appendix A. (Continued); Appendix B. (Continued); Appendix B. Estimated time (in minutes) for record keeping, preparing, and filing federal income tax forms and schedules; Part III: Educators forum; Chapter 6. Acquiring international tax knowledge; Introduction; Previous research |
Research method Results; Implications and Conclusions; Notes; References |
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Sommario/riassunto |
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Addresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels. |
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