Advances in Taxation, Volume 17 by Suzanne M. Luttman

By Suzanne M. Luttman

"Advances in Taxation" publishes articles facing all elements of taxation. Articles can tackle tax coverage concerns on the federal, kingdom, neighborhood, or foreign point. The sequence essentially publishes empirical stories that tackle compliance, laptop utilization, schooling, criminal, making plans, or coverage matters. those experiences normally contain interdisciplinary examine that comes with theories from accounting, economics, finance, psychology, and sociology. The authors are confirmed leaders within the box. it's overseas in scope. it's a really interdisciplinary sequence.

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9% ∆Income Tax = [$1 – ½(SE Tax)] * Marginal Income Tax Rate CMTR = ∆SE Tax + ∆Income Tax Fig. 2. Combined Marginal Tax Rates with Respect to $1 of Dues Deduction for Self-Employed Association Members in 1997. 46 MARY ANN HOFMANN Non-Tax and Control Variables A variety of variables are used to control for the non-tax costs that might differ between the pay and notify alternatives. The size of the association serves to control for budgetary constraints. Smaller firms may be less prepared to notify members as to the non-deductibility of dues but also may be less likely to have sufficient cash flow to pay the lobby tax.

The Accounting Review, 6(January), 158–178. Christensen, A. , Finger, C. , & Latham, C. K. (2002). New accounting scholars’ publications in accounting and non-accounting journals. Issues in Accounting Education, 17(August), 233–252. Englebrecht, T. , & Patterson, D. (1994). An empirical investigation of the productivity of promoted accounting faculty. Accounting Horizons, 8(March), 45–68. , & Wong-On-Wing, B. (1991). Publication opportunities in accounting research journals: 1970–1988. Issues in Accounting Education, 6(Fall), 239–247.

3% selfemployment tax. If this association collects dues of $100,000 per year and spends $50,000 on lobbying, it would have to either notify the members that 50% of their dues are not deductible or pay $17,500 (35% Â $50,000) in lobby tax (which it possibly could re-coup through higher dues assessments). Fig. 1 illustrates three available alternatives. The decision to notify the members has a zero tax cost to the association but a cost of $18,682 in additional taxes paid by the members. In Alternative B, the association pays the tax.

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