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SSRN eLibrary Search Results
2012 American Taxation Association Midyear Meeting
2,444 Total downloads
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Showing Papers 1 - 13 of 13
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A GAAP Critic’s Guide to Corporate Income Taxes
2012 American Taxation Association Midyear Meeting: JLTR Conference
Mark J. Cowan
Boise State University
Date Posted: February 13, 2012
Working Paper Series
308 downloads
An Exploration of the Antecedents and Consequences of State Income Tax Nexus: Does Economic Nexus Really Benefit States?
2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Ann Boyd Davis and
Amy M. Hageman
Tennessee Technological University
and
Kansas State University
Date Posted: February 13, 2012
Working Paper Series
Deductible Cosmetic Surgery and the Treatment of Transgenderism: An Analysis of the Medical Expense Deduction Post-O’Donnabhain
2012 American Taxation Association Midyear Meeting: JLTR Conference
Eric Smith and
Ryan H. Pace
Weber State University (WSU)
and
Weber State University (WSU)
Date Posted: February 13, 2012
Working Paper Series
85 downloads
Effects of Experience on Tax Professionals’ Evaluations of Facts and Judgments
2012 American Taxation Association Midyear Meeting: Research-In-Process
Michael L. Roberts
and
George F. Klersey
University of Colorado at Denver
and
Piedmont College
Date Posted: February 13, 2012
Working Paper Series
Liquidity, Investor-Level Tax Rates, and Expected Rates of Return
2012 American Taxation Association Midyear Meeting: Research-In-Process
Stephanie A. Sikes and
Robert E. Verrecchia
University of Pennsylvania - Accounting Department
and
University of Pennsylvania - Accounting Department
Date Posted: February 13, 2012
Working Paper Series
Managers’ Personal Political Orientation and Corporate Tax Avoidance
2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Dane M. Christensen
and
Dan S. Dhaliwal
University of Arizona
and
University of Arizona - Department of Accounting
Date Posted: February 13, 2012
Working Paper Series
Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard
2012 American Taxation Association Midyear Meeting: JLTR Conference
Michelle Bertolini
and
Pamela Q. Weaver
University of Hartford
and
University of Hartford
Date Posted: February 13, 2012
Working Paper Series
146 downloads
The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections
2012 American Taxation Association Midyear Meeting: Research-In-Process
Sanjay Gupta and
Dan Lynch
Michigan State University - Eli Broad College of Business
and
Michigan State University
Date Posted: February 13, 2012
Last Revised: February 15, 2012
Working Paper Series
Valuation of Pass-Through Entities: Looking at the Bigger Picture
2012 American Taxation Association Midyear Meeting: JLTR Conference
Keith F. Sellers
and
Nancy J. Fannon
University of Denver - Daniels College of Business
and
Fannon Valuation Group
Date Posted: February 13, 2012
Working Paper Series
1045 downloads
When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?
2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Lisa De Simone ,
Richard C. Sansing and
Jeri K. Seidman
University of Texas at Austin - Department of Accounting
,
Dartmouth College - Tuck School of Business
and
University of Texas at Austin - McCombs School of Business
Date Posted: February 13, 2012
Working Paper Series
Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?
2012 American Taxation Association Midyear Meeting: JATA Conference
Gopal V. Krishnan ,
Gnanakumar Visvanathan and
Wei Yu
American University
,
George Mason University - Accounting Program
and
University of Tennessee
Date Posted: February 09, 2012
Last Revised: February 13, 2012
Working Paper Series
218 downloads
Investments in Tax Planning, Tax Avoidance and the New Economy Business Model
2012 American Taxation Association Midyear Meeting: JATA Conference
Thomas C. Omer ,
Connie D. Weaver and
Jaron Wilde
Texas A&M University (TAMU) - Department of Accounting
,
Texas A&M University
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 09, 2012
Last Revised: February 14, 2012
Working Paper Series
273 downloads
One-Book Versus Two-Book System: Learnings from Europe
2012 American Taxation Association Midyear Meeting: JATA Conference
Christoph Watrin
,
Nadine Ebert
and
Martin Thomsen
University of Muenster
,
University of Muenster
and
University of Muenster
Date Posted: February 09, 2012
Last Revised: March 02, 2012
Working Paper Series
369 downloads
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