Advances in taxation publishes relevant, high-quality manuscripts from around the world addressing problems arising from federal, state, local and international taxation. The series uses a wide variety of research methods, including archival, experimental, survey, qualitative and legal...

Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is...

Accuracy, agreement, and aggressiveness in tax reporting : evidence from the money / Robert H. Ashton -- The effect of accountability on the evaluation of evidence : a tax setting / Richard C. Hatfield -- Incentive effects of the investment tax credit : evidence from analysts' forecasts /...