Advances in Taxation, Volume 15 by Thomas M Porcano

By Thomas M Porcano

"Advances in Taxation" publishes articles facing all facets of taxation. Articles can tackle tax coverage concerns on the federal, country, neighborhood, or overseas point. The sequence essentially publishes empirical experiences that tackle compliance, desktop utilization, schooling, criminal, making plans, or coverage matters. those experiences regularly contain interdisciplinary study that comes with theories from accounting, economics, finance, psychology, and sociology.

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60). 10 × $1,000). As Eq. (10) shows, the understatement of implicit taxes, which will occur when state and local tax rates are higher than assumed, is unaffected by the level of tax subsidy. If after-tax returns are common across firms or investments, then the mismeasurement of estimated implicit taxes will not introduce a negative bias in the 34 BRADLEY D. CHILDS relation between estimated implicit taxes and pretax returns. On the other hand, if after-tax returns are not common, then the underestimation of implicit taxes does introduce a negative bias, which the following illustrates.

It takes a global perspective of the current tax administration problems. As opposed to examining a specific issue, this article is not limited to analyzing a piece of the problem but focuses on the overall situation. First, the current situation of the tax system and the role of the GAO are described. The article then examines key reports from the GAO on the IRS to identify and summarize major concerns. Finally, recommendations are made to fully realize the benefits inherent in adequately addressing the GAO examinations.

Delete firms with NOL carryforwards 11. Sample size 10,188 6,224 2,779 74 31 4 5 29 63 131 848 Variable Deflation Measures of estimated implicit taxes and pretax returns are deflated by a measure of stockholders’ equity. 9 The measure used in this study combines the prior year’s balance of common equity, preferred stock and deferred tax liability. 10 The pretax return variable for a given firm is its cumulative pretax income divided by its cumulative stockholders’ equity. 11 The results of two simple regression models are reported in this study.

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