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 /...

An empirical analysis of the effect of the earned income tax credit on work effort / Susan B. Anders -- Do firms have a tax incentive for stock buybacks? An empirical examination / Daryl M. Guffey, Dan L. Schisler, Douglas K. Schneider -- The failure of the IRS to provide top quality service /...

The alternative minimum tax : empirical evidence of tax policy inequities and a rapidly increasing marriage penalty / John J. Masselli, Tracy J. Noga, Robert C. Ricketts -- An empirical investigation of factors influencing tax-motivated income shifting / Toby Stock -- Academic tax articles :...

The association of paid income tax return preparers with horizontal equity / Peter J. Westort, Richard Cummings -- Acquiring international tax knowledge / Jennifer L. Fecowycz, Ernest R. Larkins, Gary A. McGill, Thomas M. Porcano -- An analysis of dividend and capital gains tax rate...

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or...

The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the "tax gap"...