Incluye referencias bibliográficas. CONTENIDO: Could Increasing the Frequency of Estimated Tax Payments Decrease Delinquency Rates Among the Self-Employed? / Valrie Chambers, Anthony P. Curatola -- The Failure of Private Foundations to Anticipate Distribution Shortfalls, Causing Effective Tax Rates Greater than 100% / Noel Addy, Timothy Yoder -- Small Business Trade-offs to Maximize Cost Recovery in Hawaii: Tax Credit Versus Section / Terrance Jalbert, Gary M. Fleischman -- Early Exercise of Call Options to Accelerate Application of Lower U.S. Tax Rates on Capital Gains / Stephen L. Liedtka, Nandkumar Nayar -- The Effects of Supervisory Advice on Tax Professionals' Information Search Behaviors / C. Bryan Cloyd, Brian C. Spilker, David A. Wood -- The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance / Jason MacGregor, Brett Wilkinson -- Property Tax Strategic Interaction: A Test of Tax Versus Yardstick Competition / Kimberly G. Key -- The Tax Gap: A Methodological Review / Norman Gemmell, John Hasseldine.
