LEADER 03690nam 2200637Ia 450 001 9910455549303321 005 20200520144314.0 010 $a1-280-77080-5 010 $a9786613681577 010 $a1-84663-913-1 035 $a(CKB)1000000000766469 035 $a(EBL)453286 035 $a(OCoLC)609843579 035 $a(SSID)ssj0000356344 035 $a(PQKBManifestationID)11286626 035 $a(PQKBTitleCode)TC0000356344 035 $a(PQKBWorkID)10341685 035 $a(PQKB)10035163 035 $a(MiAaPQ)EBC453286 035 $a(Au-PeEL)EBL453286 035 $a(CaPaEBR)ebr10310705 035 $a(CaONFJC)MIL368157 035 $a(EXLCZ)991000000000766469 100 $a20080808d2008 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aAdvances in taxation$hVolume 18$b[electronic resource] /$fedited by Suzanne Luttman 205 $a1st. ed. 210 $aBingley, UK $cElsevier, : Architectural Press$d2008 215 $a1 online resource (182 p.) 225 0 $aAdvances in taxation ;$v18 300 $aDescription based upon print version of record. 311 $a1-84663-912-3 320 $aIncludes bibliographical references. 327 $aFront 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 327 $aModel 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 327 $aAcknowledgments 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 research 327 $aResearch method Results; Implications and Conclusions; Notes; References 330 $aAddresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels. 606 $aTaxation 606 $aTax deductions 608 $aElectronic books. 615 0$aTaxation. 615 0$aTax deductions. 676 $a336.200973 701 $aLuttman$b Suzanne$0906714 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910455549303321 996 $aAdvances in taxation$92027870 997 $aUNINA