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The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity

Iyer, Govind S.; Schmidt, Andrew; Seetharaman, Ananth - In: Journal of Accounting and Public Policy 27 (2008) 1, pp. 88-96

Persistent link: https://www.econbiz.de/10005541013

An analysis of the distributional effects of replacing the progressive income tax with a flat tax

Iyer, Govind S.; Seetharaman, Ananth; Englebrecht, Ted D. - In: Journal of Accounting and Public Policy 15 (1996) 2, pp. 83-110

Persistent link: https://www.econbiz.de/10005546021

INCREASING TAX COMPLIANCE IN WASHINGTON STATE: A FIELD EXPERIMENT

Iyer, Govind S.; Reckers, Philip M.J.; Sanders, Debra L. - In: National Tax Journal 63 (2010) 1, pp. 7-32

This paper reports the results of a field experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty...

Persistent link: https://www.econbiz.de/10010788060

Auditor independence and nonaudit services : Director views and their policy implications

Pany, Kurt; Reckers, P. M. J. - In: Journal of Accounting and Public Policy 2 (1983) 1, pp. 43-62

Persistent link: https://www.econbiz.de/10005541035

Just how much should a financial statement really disclose?

Kneer, Dan C.; Reckers, Philip M.; Reed, Wallace; … - In: Business Horizons 28 (1985) 6, pp. 65-71

Persistent link: https://www.econbiz.de/10005326406

Causality as an influence on hindsight bias: An empirical examination of judges' evaluation of professional audit judgment

Jennings, Marianne M.; Lowe, D. Jordan; Reckers, Philip … - In: Journal of Accounting and Public Policy 17 (1998) 2, pp. 143-167

Persistent link: https://www.econbiz.de/10005546347

The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments

Anderson, John C.; Jennings, Marianne M.; Kaplan, Steven E. - In: Journal of Accounting and Public Policy 14 (1995) 1, pp. 33-62

Persistent link: https://www.econbiz.de/10005546352

An examination of tax reporting recommendations of professional tax preparers

Kaplan, Steven E.; Reckers, Philip M. J.; West, Stephen G. - In: Journal of Economic Psychology 9 (1988) 4, pp. 427-443

Persistent link: https://www.econbiz.de/10005383344

Evaluation of auditor decisions: Hindsight bias effects and the expectation gap

Anderson, John C.; Lowe, D. Jordan; Reckers, Philip M. J. - In: Journal of Economic Psychology 14 (1993) 4, pp. 711-737

Persistent link: https://www.econbiz.de/10005383440

DISTRIBUTIONS OF FINANCIAL RATIOS IN THE COMMERCIAL BANKING INDUSTRY

Bedingfield, James P.; Reckers, Philip M. J.; … - In: Journal of Financial Research 8 (1985) 1, pp. 77-81

Persistent link: https://www.econbiz.de/10010889076