Read more
Part of a series which serves as a research annual for the publication of academic tax research, this title covers topics that include an analysis of the effects of tax law instability and preferential capital gain treatment on investment in risky areas.
List of contents
An analysis of the effects of tax law instability and preferential capital gain treatment on investment in risky assets, Susan E. Anderson; the inequities resulting from the repeal of income averaging under the Tax Reform Act of 1986, Bruce Busta; the enduring nature of tax classics, Tonya K. Flesher and Govindh Mohandas; an empirical analysis of exempt hospitals' tax status, Benjamin P. Foster; the tax implications of high-yield bonds - are they debt, equity or both?, Erika Gilbert et al; the potential differential impact of the corporate alternative minimum tax across selected industries, Sandra S. Kramer et al; a decision model approach to direct investments abroad, Ernest R. Larkins; commonality among alternative measures of corporate average effective tax rates, Marc J. LeClere; the effects of social stigmatization on tax evasion, Thomas M. Porcano and Charles E. Price; United States federal tax policy surrounding the investment tax credit - an empirical investigation of enactments and repeals, Robert E. Rosacker and Richard W. Metcalf; an evaluation of gross wage and after-tax wage proxies in female labour supply models using panel data and ex post prediction errors, Roxanne M. Spindle.
Summary
Part of a series which serves as a research annual for the publication of academic tax research, this title covers topics that include an analysis of the effects of tax law instability and preferential capital gain treatment on investment in risky areas.
