This dissertation quantifies the magnitude of the marriage penalty tax andmeasures its distributional effects on the general population. Estimates of the marriagepenalty tax were calculated based on the effects of the most recent tax act on alltaxpayers according to class of income. The study...

Investigates the impact of locus of control and gender on the experiences and practices of accounting professionals. Also considers the impact of role overload, inter‐role conflict, and coping behaviour on these attitudes. Suggests that a complex set of forces creates differences in the extent...

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...