• List of Contributors.EDITORIAL BOARD. Could Increasing the Frequency of Estimated Tax Payments Decrease Delinquency Rates Among the Self-Employed?. The Failure of Private Foundations to Anticipate Distribution Shortfalls, Causing Effective Tax Rates Greater than 100%. Small Business Trade-offs to Maximize Cost Recovery in Hawaii: Tax Credit Versus Section 179. Early Exercise of Call Options to Accelerate Application of Lower U.S. Tax Rates on Capital Gains. The Effects of Supervisory Advice on Tax Professionals’ Information Search Behaviors. The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance. Property Tax Strategic Interaction: A Test of Tax Versus Yardstick Competition. The Tax Gap: A Methodological Review. ADVANCES IN TAXATION. ADVANCES IN TAXATION. ADVANCES IN TAXATION. Copyright page.

Does tax compliance correlate with economic patriotism? Does switching to monthly estimated tax payments decrease delinquency rates for the small business? Edited by Stock (accounting, Ohio U.), this volume also covers a range of additional subjects related to taxation policies in the United States. Of the eight papers, five report on a specific research project, two make use of analytical modeling, and the last provides an overall review. No index is provided.