Advances in taxation, Volume 18

xi, 169 p S.

Advances in Taxation Ser. ; v.18

Advances in taxation ; 18

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 development

Model specification and sample selectionResults; 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

AcknowledgmentsReferences; Part II: Reseach 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

Research methodResults; Implications and Conclusions; Notes; References

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