Advances in Taxation in Bloomington, MN

This volume of Advances in Taxation continues the journal's tradition of publishing a wide variety of tax-related research. This volume includes research on federal and on state and local tax, issues. The federal topics investigated include the association between agency costs and tax avoidance; the impact of tax incentives on post-Katrina economic indicators; a distributional analysis of Herman Cain's '999 Plan': corporate tax compliance; and insights into tax-related decisions married couples make. The state and local topics investigated include the effects of different corporate income tax systems on state economic activity and the effects of states switching to a "combined reporting" requirement for related corporations. Methodologically this volume contains quasi-experimental empirical analyses, experimental/survey methods, and simulations methods. Thus, this volume highlights the broad array of topics and methods that comprise modern tax research.