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Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.

• Authors : Hepfer, Bradford F. (AUTHOR); Wilde, Jaron H. (AUTHOR); Wilson, Ryan J. (AUTHOR)

• Source: Accounting Review. Jul2020, Vol. 95 Issue 4, p219-262. 44p. 2 Diagrams, 11 Charts, 3 Graphs.

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Do Consumer-Directed Tax Credits Effectively Increase Demand? Experimental Evidence of Conditional Success.

• Authors : Bobek, Donna D.¹

• Source: Journal of the American Taxation Association. Fall2018, Vol. 40 Issue 2, p21-24. 4p.

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Summaries of Papers in This Issue.

• Source: Journal of the American Taxation Association. Fall2018, Vol. 40 Issue 2, p93-97. 5p.

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Unprofitable Affiliates and Income Shifting Behavior.

• Authors : De Simone, Lisa¹; Klassen, Kenneth J.²; Seidman, Jeri K.³

• Source: Accounting Review. 2017, Vol. 92 Issue 3, p113-136. 24p. 9 Charts.

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SUMMARIES OF PAPERS IN THIS ISSUE.

• Source: Journal of the American Taxation Association. Spring2014, Vol. 36 Issue 1, p181-191. 11p.

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A STUDY OF THE EFFECT OF TAXPAYER RISK PERCEPTIONS ON AMBIGUOUS COMPLIANCE DECISIONS.

• Source: Journal of the American Taxation Association. Spring97, Vol. 19 Issue 1, p77. 5p.

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Tax-Motivated Increases in Qualifying Distributions by Private Foundations.

• Authors : Yoder, Timothy R.¹; Addy, Noel²; McAllister, Brian P.³

• Source: Journal of the American Taxation Association. Spring2011, Vol. 33 Issue 1, p79-108. 30p.

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Noncash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change.

• Authors : Buchheit, Steve¹; Lightner, Teresa¹; Masselli, John J.²

• Source: Journal of the American Taxation Association. 2005 Supplement, Vol. 27, p1-17. 17p.

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Tax Costs and Nontax Benefits: The Case of Incentive Stock Options.

• Authors : Balsam, Steven¹; Halperin, Robert²; Mozes, Haim A.³

• Source: Journal of the American Taxation Association. Fall97, Vol. 19 Issue 2, p19. 19p. 5 Charts.

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Tax Incentives for Small Businesses with Export Potential: A Capital Budgeting Decision Analysis.

• Authors : Larkins, Ernest R.; Jacobs, Fred A.

• Source: Accounting Horizons. Jun96, Vol. 10 Issue 2, p32-50. 19p. 5 Charts, 5 Graphs.

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