Analyses article by James (1992). Suggests apparently hostile term judgements on women hide moral judgements. Questions ideologies of eutrality and independence in accounting.

Married couples who elect to file a joint US federal income tax return may possibly benefit from a lowered combined tax burden, but each spouse individually assumes the obligation of joint and several liability, which survives even the dissolution of their marriage. Recognizing that the power...

Argues the case for reform of US tax codes from a feminist viewpoint. “The household” and “the individual” are falsely distinguished in the tradition of taxing only adult male breadwinners ‐women being engulfed in “the household”. Describes recent analysis of human identity in...

Purpose The purpose of this paper is to explore the advantages equity capitalization programs based on retained earnings from patronage sources may provide cooperatives and their patrons that traditional equity financing methods do not offer. Design/methodology/approach The analysis is based on...

Purpose – The purpose of this paper is to examine long‐term income tax liability for Chinese public corporations from 1998 to 2007. It also studies the factors that are associated with Chinese firms' long‐run effective tax rates. Design/methodology/approach – The paper uses the...

Purpose – The federal alternative minimum tax (AMT) portion of the annual federal income tax filing procedures is destined to have severe effects on the compensation and take home pay of senior management librarians. By examining the history of the AMT and typical principal librarian or...

Whether you are investing in, or relocating to the United States, focusing on the tax considerations can save you a significant amount of money! The U.S. tax system is very broad and one of the most complex in the world. If navigated properly with a skilled tax advisor, benefits will be found...

Purpose – The purpose of this paper is to present Kautilya's principles of taxation during the fourth century BCE. Design/methodology/approach – Modern tools of economic analysis are used to present Kautilya's principles on income taxation. Findings – Kautilya implicitly suggests a linear...

Abstract Recent increases in automation and unemployment have aggravated income inequality in India. Thus, it is imperative for policy-makers to cut down on inequality and unemployment while promoting planned automation. This paper proposes a joint solution to reform India’s taxation framework...