By Suzanne M. Luttman

ISBN-10: 0762313765

ISBN-13: 9780762313761

"Advances in Taxation" publishes articles facing all features of taxation. Articles can deal with tax coverage concerns on the federal, nation, neighborhood, or overseas point. The sequence essentially publishes empirical reports that deal with compliance, computing device utilization, schooling, criminal, making plans, or coverage matters. those experiences in most cases contain interdisciplinary learn that comes with theories from accounting, economics, finance, psychology, and sociology. The authors are tested leaders within the box. it truly is overseas in scope. it's a actually interdisciplinary sequence.

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In both cases, the dollar amounts involved appear to be immaterial; the tax on the lobby expenses is less than 1% of the association’s end-of-year assets and less than 5% of its end-of-year cash balance. On the other hand, 21 of 24 associations with greater than 50% of the members being self-employed (and 13 out of 15 associations with at least 75% of the members self-employed) did not pay the lobby tax, thereby depriving their members of tax savings exceeding the cost of the lobby tax. Several reasons may explain why an association might choose not to pay the lobby tax even though a majority of members are in a high tax bracket and thus would derive a benefit from the dues deduction.

Question 10 in the survey instrument asks the association to furnish the percentages of its membership that fall into each of four tax-status categories. 14 Only 92 of the responders provided information on the demographics of their memberships, which is necessary to estimate the marginal tax rate. Descriptive Statistics Descriptive statistics for the SOI and survey samples are presented in Table 1. As discussed earlier, the SOI data are a stratified random sample, so Descriptive Statistics. 09% Tax Planning for the Lobby Tax Table 1.

We include their journals and add The National Tax Journal, which was included on the senior faculty list but not in their study, as it was not part of the data source they used (Accounting Literature Index). 28 ANNE L. CHRISTENSEN AND CLAIRE K. LATHAM For journals not included in Table 2, the reader is referred to the appendix, which provides frequency counts for all the journals in which the sample scholars are published. 18. These are two-tailed tests as we did not have any a priori expectations that the proportion of publication in professional journals would change from one time period to another.

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Advances in Taxation, Volume 17 by Suzanne M. Luttman

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