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[null,"1.","Record Nr.",null,"UNINA9910455549303321"]
[null,null,"Titolo",null,"Advances in taxation . Volume 18 [[electronic resource] /] / edited by Suzanne Luttman"]
[null,null,"Pubbl/distr/stampa",null,"Bingley, UK, : Elsevier, : Architectural Press, 2008"]
[null,null,"ISBN",null,"1-280-77080-5"]
[{"$nulls":4},"9786613681577"]
[{"$nulls":4},"1-84663-913-1"]
[null,null,"Edizione",null,"[1st. ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (182 p.)"]
[null,null,"Collana",null,"Advances in taxation ; ; 18"]
[null,null,"Disciplina",null,"336.200973"]
[null,null,"Soggetti",null,"Taxation"]
[{"$nulls":4},"Tax deductions"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"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"]
[{"$nulls":4},"Model specification and sample selection Results; Limitations; Conclusions; Notes; Acknowledgements; References; Chapter 3. Dividend taxes and security prices: the reaction of dividend-paying stocks to the jobs and growth tax relief reconciliation act of 2003; Introduction; Prior literature and research questions; Research method; Sample selection and data; Results; Conclusions; Notes; References; Chapter 4. Bonus depreciation incentives: The impact on general aviation aircraft; Introduction; Background; Literature review and hypothesis development; Methodology; Results; Conclusion; Notes"]
[{"$nulls":4},"Acknowledgments 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 "]
[{"$nulls":4},"adjusted R2 for regressions on TL and ETR; Appendix A. (Continued); Appendix B. (Continued); Appendix B. Estimated time (in minutes) for record keeping, preparing, and filing federal income tax forms and schedules; Part III: Educators forum; Chapter 6. Acquiring international tax knowledge; Introduction; Previous research"]
[{"$nulls":4},"Research method Results; Implications and Conclusions; Notes; References"]
[null,null,null,"Sommario/riassunto","Addresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels."]