03690nam 2200637Ia 450 991045554930332120200520144314.01-280-77080-597866136815771-84663-913-1(CKB)1000000000766469(EBL)453286(OCoLC)609843579(SSID)ssj0000356344(PQKBManifestationID)11286626(PQKBTitleCode)TC0000356344(PQKBWorkID)10341685(PQKB)10035163(MiAaPQ)EBC453286(Au-PeEL)EBL453286(CaPaEBR)ebr10310705(CaONFJC)MIL368157(EXLCZ)99100000000076646920080808d2008 uy 0engurcn|||||||||txtccrAdvances in taxationVolume 18[electronic resource] /edited by Suzanne Luttman1st. ed.Bingley, UK Elsevier, : Architectural Press20081 online resource (182 p.)Advances in taxation ;18Description based upon print version of record.1-84663-912-3 Includes bibliographical references.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 developmentModel 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; NotesAcknowledgments References; Part II: Research notes; Chapter 5. The 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 researchResearch method Results; Implications and Conclusions; Notes; ReferencesAddresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels.TaxationTax deductionsElectronic books.Taxation.Tax deductions.336.200973Luttman Suzanne906714MiAaPQMiAaPQMiAaPQBOOK9910455549303321Advances in taxation2027870UNINA