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~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
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Einkommensteuer
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
NBER working paper series
237
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210
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1
The consequences of income tax subsidies : evidence from the restaurant industry
Rane, Scott G.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 157-181
Persistent link: https://www.econbiz.de/10014534274
Saved in:
2
Boards' reactions to problems in accounting for income taxes
Olson, Adam J.
;
Ordyna, Paul
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 145-166
Persistent link: https://www.econbiz.de/10014279497
Saved in:
3
Companies' initial estimates of the one-time transition tax imposed by the Tax Cuts and Jobs Act
Chen, Shannon
;
Erickson, Matthew
;
Harding, Michelle
; …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 57-81
Persistent link: https://www.econbiz.de/10014384775
Saved in:
4
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10013198990
Saved in:
5
The impact of tax policy uncertainty on forecasting
Brown, Jennifer L.
;
Lin, K. C.
;
Moore, Jared A.
; …
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 7-33
Persistent link: https://www.econbiz.de/10013533150
Saved in:
6
The concave association between tax reserves and equity value
Moore, Rebekah D.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 107-124
Persistent link: https://www.econbiz.de/10012629991
Saved in:
7
The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.
;
Lawson, James G.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 63-85
Persistent link: https://www.econbiz.de/10012794344
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8
Taxable income and firm risk
Dhaliwal, Dan S.
;
Lee, Hye Seung
;
Pincus, Morton
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10011881113
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9
Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification
Abernathy, John L.
;
Beyer, Brooke
;
Gross, Andrew D.
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 45-66
Persistent link: https://www.econbiz.de/10011881124
Saved in:
10
The effects of changes in state tax enforcement on corporate income tax collections
Gupta, Sanjay
;
Lynch, Daniel P.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 125-143
Persistent link: https://www.econbiz.de/10011625876
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11
Retroactive tax legislation, reported earnings, and investors' responses to earnings "surprises" : evidence from R&D credit extensions
Bratten, Brian
;
Hulse, David S.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 87-109
Persistent link: https://www.econbiz.de/10011625918
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12
Smoothness and the value relevance of taxable income
Mayberry, Michael A.
;
McGuire, Sean T.
;
Omer, Thomas C.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 141-167
Persistent link: https://www.econbiz.de/10011625716
Saved in:
13
An exploration of state income tax nexus : does economic nexus really benefit states?
Davis, Ann Boyd
;
Hageman, Amy M.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
1
,
pp. 105-135
Persistent link: https://www.econbiz.de/10010366796
Saved in:
14
The effect of taxes on conventional preferred stock : evidence from the 2003 JGTRRA dividend tax reduction
Dunbar, Amy E.
;
Veliotis, Stanley
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
1
,
pp. 87-111
Persistent link: https://www.econbiz.de/10009668295
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15
Tax equalization in mutual funds
Gill, Steven L.
;
Schwarz, Christopher
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 89-110
Persistent link: https://www.econbiz.de/10009384117
Saved in:
16
Is there a December effect? : strategic prepayments of deductible state income tax
Shon, John
;
Veliotis, Stanley
- In:
The journal of the American Taxation Association : a …
32
(
2010
)
2
,
pp. 53-71
Persistent link: https://www.econbiz.de/10009007455
Saved in:
17
Determinants of the choice between Roth and decuctible IRAs
Hrung, Warren B.
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 27-42
Persistent link: https://www.econbiz.de/10003455905
Saved in:
18
An investigation of why taxpayers prefer refunds : a theory of planned behavior approach
Bobek, Donna D.
;
Hatfield, Richard C.
;
Wentzel, Kristin
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 93-111
Persistent link: https://www.econbiz.de/10003455939
Saved in:
19
An investigation of why taxpayers prefer refunds : a theory of planned behaior approach ; discussion
Falsetta, Diana
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 113-116
Persistent link: https://www.econbiz.de/10003455945
Saved in:
20
Noncash charitable giving : evidence of aggressive taxpayer reporting following a compliance change
Buchheit, Steve
;
Lightner, Teresa
;
Masselli, John J.
; …
- In:
The journal of the American Taxation Association : a …
27
(
2005
),
pp. 1-17
Persistent link: https://www.econbiz.de/10003298896
Saved in:
21
Attracting nonfilers through amnesty programs : internal versus external motivation
Manly, Tracy S.
;
Thomas, Deborah W.
;
Ritsema, Christina M.
- In:
The journal of the American Taxation Association : a …
27
(
2005
),
pp. 75-95
Persistent link: https://www.econbiz.de/10003298983
Saved in:
22
"Secondary evasion" and the earned income tax credit
Schmidt, Andrew P.
;
Werner, Edward M.
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
2
,
pp. 27-55
Persistent link: https://www.econbiz.de/10003270574
Saved in:
23
The impact of income tax withholding position and stock position on the sale of stock
Falsetta, Dianna
;
White, Richard A.
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10003192788
Saved in:
24
Implicit taxes : evidence from taxable, AMT, and tax-exempt state and local government bond yields
Atwood, T. J.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10001767705
Saved in:
25
Tax-reporting implications of asymmetric treatment : direct subsidies vs. tax deductions
Vines, Cynthia C.
;
Wartick, Martha L.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 87-99
Persistent link: https://www.econbiz.de/10001767725
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26
Discussion of the effect of state income tax apportionment and tax incentives on new capital expenditures
Rego, Sonja Olhoft
- In:
The journal of the American Taxation Association : a …
25
(
2003
),
pp. 27-32
Persistent link: https://www.econbiz.de/10001934888
Saved in:
27
The interrelationship between estimated tax payments and paxpayer compliance
Feltham, Glenn D.
;
Paquette, Suzanne M.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
Suppl
,
pp. 27-45
Persistent link: https://www.econbiz.de/10001767753
Saved in:
28
Toward a better measure of horizontal equity
Westort, Peter J.
;
Wagner, Janet M.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
1
,
pp. 17-28
Persistent link: https://www.econbiz.de/10001745475
Saved in:
29
The impact of the source of changes in marginal tax rates on participation in individual retirement accounts
Eaton, David H.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
1
,
pp. 46-59
Persistent link: https://www.econbiz.de/10001745484
Saved in:
30
The perceived fairness of taxing social security benefits : the effect of explanations based on different dimensions of tax equity
Maroney, James J.
;
Rupert, Timothy J.
;
Wartick, Martha L.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
2
,
pp. 79-92
Persistent link: https://www.econbiz.de/10001751056
Saved in:
31
Experimental evidence on the relation between tax rates and compliance : the effect of earned vs. endowed income
Boylan, Scott J.
;
Sprinkle, Geoffrey B.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
1
,
pp. 75-90
Persistent link: https://www.econbiz.de/10001587097
Saved in:
32
Reward dominance in tax-reporting experiments : the role of context
Wartick, Martha L.
;
Madeo, Silvia A.
;
Vines, Cynthia C.
- In:
The journal of the American Taxation Association : a …
21
(
1999
)
1
,
pp. 20-31
Persistent link: https://www.econbiz.de/10001418060
Saved in:
33
Taxpayer reaction to perceived inequity : an investigation of indirect effects and the equity-control model
Maroney, James J.
- In:
The journal of the American Taxation Association : a …
20
(
1998
)
1
,
pp. 60-77
Persistent link: https://www.econbiz.de/10001241258
Saved in:
34
The impact of personal credits on the progressivity of the individual income tax
Dunbar, Amy E.
- In:
The journal of the American Taxation Association : a …
18
(
1996
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10001202882
Saved in:
35
Tax litigation, tax reporting game, and social costs
Jung, Woon-Oh
- In:
The journal of the American Taxation Association : a …
17
(
1995
)
2
,
pp. 1-19
Persistent link: https://www.econbiz.de/10001195587
Saved in:
36
An evaluation of the revenue and equity effects of converting exemptions and itemized deductions to a single non-refundable credit
Luttman, Suzanne M.
- In:
The journal of the American Taxation Association : a …
16
(
1994
)
2
,
pp. 43-62
Persistent link: https://www.econbiz.de/10001177568
Saved in:
37
An isolation of the effects of personal deductions, tax credits, and the tax rate schedule on US individual income tax progressivity and income inequality
Seetharaman, Ananth
- In:
The journal of the American Taxation Association : a …
16
(
1994
)
1
,
pp. 101-121
Persistent link: https://www.econbiz.de/10001161842
Saved in:
38
Measuring horizontal equity : a regression approach
Grasso, Lawrence P.
- In:
The journal of the American Taxation Association : a …
14
(
1992
)
2
,
pp. 123-133
Persistent link: https://www.econbiz.de/10001143918
Saved in:
39
Social security growth versus income tax reform : an analysis of progressivity and horizontal equity in the federal tax system in the 1980s
Ricketts, Robert C.
- In:
The journal of the American Taxation Association : a …
11
(
1990
)
2
,
pp. 34-50
Persistent link: https://www.econbiz.de/10001143934
Saved in:
40
An empirical analysis of equity and efficiency attributes of degressive forms of a flat tax
Enis, Charles R.
- In:
The journal of the American Taxation Association : a …
11
(
1990
)
2
,
pp. 17-33
Persistent link: https://www.econbiz.de/10001143936
Saved in:
41
A horizontal equity analysis of the minimum tax provisions : 1976 - 1986 tax acts
Anderson, Kenneth E.
- In:
The journal of the American Taxation Association : a …
10
(
1988
)
1
,
pp. 7-25
Persistent link: https://www.econbiz.de/10001143948
Saved in:
42
Tax policy and erroneous information : an analysis of the interaction of inflation, indexation, and income averaging
Duncan, William A.
- In:
The journal of the American Taxation Association : a …
8
(
1987
)
2
,
pp. 50-62
Persistent link: https://www.econbiz.de/10001045904
Saved in:
43
Minimizing the tax cost of faculty research grants
Outslay, Edmund
- In:
The journal of the American Taxation Association : a …
7
(
1986
)
2
,
pp. 48-59
Persistent link: https://www.econbiz.de/10001024904
Saved in:
44
Salience of tax evasion penalties versus detection risk
Jackson, Betty R.
- In:
The journal of the American Taxation Association : a …
6
(
1985
)
2
,
pp. 7-17
Persistent link: https://www.econbiz.de/10001024931
Saved in:
45
The redistribution of the income tax burden under a true flat tax structure
Enis, Charles R.
- In:
The journal of the American Taxation Association : a …
6
(
1984
)
1
,
pp. 20-35
Persistent link: https://www.econbiz.de/10001024934
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