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Academic Journal

An Investigation of the Impact of Preparer Penalty Provisions on Tax Preparer Aggressiveness.

  • Source: Journal of the American Taxation Association. Spring2012, Vol. 34 Issue 1, p137-165. 29p.

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Academic Journal

An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach.

  • Source: Journal of the American Taxation Association. Spring2007, Vol. 29 Issue 1, p93-111. 19p. 2 Diagrams, 5 Charts, 1 Graph.

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Academic Journal

Tax Misreporting and Avoidance by Nonprofit Organizations.

  • Source: Journal of the American Taxation Association. Spring2007, Vol. 29 Issue 1, p61-86. 26p. 7 Charts.

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Academic Journal

The Interrelationship between Estimated Tax Payments and Taxpayer Compliance.

  • Source: Journal of the American Taxation Association. 2002 Supplement, Vol. 24 Issue 2, p27. 19p.

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Academic Journal

Tax-Based Saving Incentives and Qualified Partial Exclusion Plans.

  • Source: Journal of the American Taxation Association. Spring2001, Vol. 23 Issue 1, p20-38. 19p. 5 Charts.

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Academic Journal

The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms.

  • Source: Journal of the American Taxation Association. Spring2001, Vol. 23 Issue 1, p1-19. 19p. 3 Charts.

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Academic Journal

Horizontal Equity and Implicit Taxes.

  • Source: Journal of the American Taxation Association. Fall95, Vol. 17 Issue 2, p89. 12p. 1 Diagram, 5 Charts.

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Academic Journal

An Experimental Examination of Factors Affecting Tax Preparers' Aggressiveness--A Prospect Theory Approach.

  • Source: Journal of the American Taxation Association. Fall94, Vol. 16 Issue 2, p124. 19p. 1 Diagram, 6 Charts, 1 Graph.

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