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 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...

The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as...