Mary Ann Hofmann

Appalachian State University

Assistant Professor of Accounting

Walker College of Business

Boone, NC 28608-2037

United States

SCHOLARLY PAPERS

7

DOWNLOADS

862

SSRN CITATIONS

6

CROSSREF CITATIONS

5

Scholarly Papers (7)

1.

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures

Journal of American Taxation Association, Vol. 25, No. Supplement, 2003
Number of pages: 26 Posted: 17 Jul 2001 Last Revised: 04 Oct 2010
Sanjay Gupta and Mary Ann Hofmann
Michigan State University - Eli Broad College of Business and Appalachian State University
Downloads 503 (62,251)
Citation 4

Abstract:

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State taxation, Apportionment formula, Tax incentives, Unitary business principle, Throwback rule

2.

Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies

National Tax Journal, Vol. 62, No. 2, 2009
Number of pages: 32 Posted: 23 Jul 2008 Last Revised: 22 Sep 2010
Michigan State University - Eli Broad College of Business, Oregon State University - College of Business, Carson College of Business and Appalachian State University
Downloads 272 (125,831)
Citation 4

Abstract:

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State corporate income tax revenues, tax accounting policies, formula apportionment

3.

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures

Number of pages: 31 Posted: 03 Dec 2000
Sanjay Gupta and Mary Ann Hofmann
Michigan State University - Eli Broad College of Business and Appalachian State University
Downloads 87
Citation 4

Abstract:

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Income tax apportionment; Tax incentives

4.

Disclosure Management in the Nonprofit Sector: A Framework for Past and Future Research

Posted: 10 Jun 2011
Mary Ann Hofmann and Dwayne McSwain
Appalachian State University and Appalachian State University

Abstract:

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earnings management, nonprofit accounting

5.

The State Corporate Income Tax: A Synthesis of Recent Research

Journal of Accounting Literature, Vol. 21, pp. 76-119, 2002
Posted: 30 Jul 2008
Mary Ann Hofmann
Appalachian State University

Abstract:

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state corporate income tax, apportionment

6.

Tax-Motivated Expense Shifting by Tax-Exempt Associations

Journal of the American Taxation Association, Vol. 29, Spring 2007
Posted: 31 Oct 2006
Mary Ann Hofmann
Appalachian State University

Abstract:

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Nonprofit organizations, Unrelated Business Income Tax, Cost allocation

7.

Tax Planning for the Lobby Tax

Advances in Taxation, Vol. 17, pp. 37-64, 2007
Posted: 31 Oct 2006
Mary Ann Hofmann
Appalachian State University

Abstract:

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taxation of nonprofits, trade associations, lobby tax