By Thomas M Porcano
"Advances in Taxation" publishes articles facing all points of taxation. Articles can deal with tax coverage concerns on the federal, nation, neighborhood, or foreign point. The sequence essentially publishes empirical reviews that tackle compliance, computing device utilization, schooling, criminal, making plans, or coverage concerns. those stories regularly contain interdisciplinary study that comes with theories from accounting, economics, finance, psychology, and sociology.
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Proxies for the corporate marginal tax rate. Journal of Financial Economics, 42, 187–221. , & Hellerstein, W. (2001). ). St. Paul, MN: West Publishing Co. , & Maydew, E. (2002). Taxes and business strategy: A planning approach. Englewood Cliffs, NJ: Prentice-Hall. Wilkie, P. (1992). Empirical evidence of implicit taxes in the corporate sector. The Journal of the American Taxation Association, 14(Spring), 97–116. Wright, B. (2001). An application of the Scholes and Wolfson model to examine the relation between implicit and explicit taxes and firm market structure: An analysis.