Journal of the American Taxation Association http://scitation.aip.org/ Journal of the American Taxation Association Additional Journal Content http://link.aip.org/link/?JAT/32/i/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 32, i (2010)] published Wed Feb 17, 2010. Developing a World Tax Organization: The Way Forward http://link.aip.org/link/?JAT/32/85/1&agg=rss ADRIAN J. SAWYER, LILLIAN MILLS, and LISA STRIPLING<br/> Abstract not available. [J. Am. Tax. Assoc. 32, 85 (2010)] published Wed Feb 17, 2010. Corporate Income Tax Accounting http://link.aip.org/link/?JAT/32/83/1&agg=rss CHRISTOPHER H. HANNA, MARK R. MARTIN, MICHAEL J. DONOHUE, E. DANIEL LEIGHTMAN, CYM H. LOWELL et al.<br/> Abstract not available. [J. Am. Tax. Assoc. 32, 83 (2010)] published Wed Feb 17, 2010. SUMMARIES OF PAPERS IN THIS ISSUE http://link.aip.org/link/?JAT/32/79/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 32, 79 (2010)] published Wed Feb 17, 2010. Voluntary Disclosure of Auditor-Provided Tax Service Fees http://link.aip.org/link/?JAT/32/59/1&agg=rss Jean C. Bedard, Diana Falsetta, Ganesh Krishnamoorthy, and Thomas C. Omer<br/> ABSTRACT: This study examines the decisions of firms to voluntarily disclose tax fees paid to their external auditors. Although the Securities and Exchange Commission (SEC) began requiring public companies to disclose fees paid to auditors in 2000, separate disclosure of tax service fees as a compon ... [J. Am. Tax. Assoc. 32, 59 (2010)] published Wed Feb 17, 2010. DISCUSSION OF The Role of Client Advocacy in the Development of Tax Professionals' Advice http://link.aip.org/link/?JAT/32/53/1&agg=rss Jennifer K. Schafer<br/> Abstract not available. [J. Am. Tax. Assoc. 32, 53 (2010)] published Wed Feb 17, 2010. The Role of Client Advocacy in the Development of Tax Professionals' Advice http://link.aip.org/link/?JAT/32/25/1&agg=rss Donna D. Bobek, Amy M. Hageman, and Richard C. Hatfield<br/> ABSTRACT: A primary responsibility of tax professionals is to be an advocate for their clients (AICPA 2000). Prior studies have shown mixed results on how the advocate role influences tax professionals' decision processes and outcomes (e.g., Cloyd and Spilker 1999; Davis and Mason 2003; Barrick et a ... [J. Am. Tax. Assoc. 32, 25 (2010)] published Wed Feb 17, 2010. Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services? http://link.aip.org/link/?JAT/32/1/1&agg=rss Dennis R. Lassila, Thomas C. Omer, Marjorie K. Shelley, and L. Murphy Smith<br/> ABSTRACT: This study examines factors that influenced public companies to retain or dismiss their audit firms as tax service providers during the years immediately surrounding the passage of the Sarbanes-Oxley Act (SOX) in 2002. We find a positive relation between a company's tax and operating compl ... [J. Am. Tax. Assoc. 32, 1 (2010)] published Wed Feb 17, 2010. Additional Journal Content http://link.aip.org/link/?JAT/31/i/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 31, i (2009)] published Thu Oct 1, 2009. The Effects of Rate Limits on Property Tax Revenues and School Expenditures: Evidence from Texas http://link.aip.org/link/?JAT/31/81/1&agg=rss Elizabeth Plummer and Robert J. Pavur<br/> ABSTRACT: In 1993, Texas established a maximum 1.5 percent property tax rate that school districts could impose for purposes of funding their maintenance and operations (M&O). Tax limits are intended to contain government growth and increase the efficiency of government services. Almost all states u ... [J. Am. Tax. Assoc. 31, 81 (2009)] published Thu Oct 1, 2009. DISCUSSION OF Bilateral Implicit Taxes and Anti-Competitive Banking Regulation http://link.aip.org/link/?JAT/31/75/1&agg=rss David A. Guenther<br/> Abstract not available. [J. Am. Tax. Assoc. 31, 75 (2009)] published Thu Oct 1, 2009. Bilateral Implicit Taxes and Anti-Competitive Banking Regulation http://link.aip.org/link/?JAT/31/45/1&agg=rss David G. Harris and Emre Kilic<br/> ABSTRACT: This paper examines how banks impound implicit taxes into loan interest rates. Economic theory predicts that the most flexible party bears the least tax cost. We hypothesize that mortgagors, being geographically fixed, are less flexible than banks and bear greater implicit tax costs, and t ... [J. Am. Tax. Assoc. 31, 45 (2009)] published Thu Oct 1, 2009. Book Reviews http://link.aip.org/link/?JAT/31/113/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 31, 113 (2009)] published Thu Oct 1, 2009. SUMMARIES OF PAPERS IN THIS ISSUE http://link.aip.org/link/?JAT/31/109/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 31, 109 (2009)] published Thu Oct 1, 2009. The Effects of the Capital Gains Tax Rate and Expectations of Subsequent Firm Performance on CEO Stock Ownership http://link.aip.org/link/?JAT/31/1/1&agg=rss Robert F. Gary<br/> ABSTRACT: This study examines the relationship between the Taxpayer Relief Act of 1997 (TRA97) capital gains tax rate reduction and the level of chief executive officer (CEO) equity ownership. In addition, the relationship between the level of CEO equity ownership and CEO expectations of future stoc ... [J. Am. Tax. Assoc. 31, 1 (2009)] published Thu Oct 1, 2009. Editorial Policy and Information for The Journal of the American Taxation Association http://link.aip.org/link/?JAT/31/xv/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 31, xv (2009)] published Fri May 22, 2009. Additional Journal Content http://link.aip.org/link/?JAT/31/i/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 31, i (2009)] published Fri May 22, 2009. The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market http://link.aip.org/link/?JAT/31/75/1&agg=rss Aaron Crabtree and John J. Maher<br/> ABSTRACT: We examine the importance of information pertaining to the relationship between taxable income and reported book income to bond rating analysts. Specifically, using a relatively large sample of new bond issues over an extended period of time, we examine information related to deferred taxe ... [J. Am. Tax. Assoc. 31, 75 (2009)] published Fri May 22, 2009. DISCUSSION OF Inferring U.S. Tax Liability from Financial Statement Information http://link.aip.org/link/?JAT/31/65/1&agg=rss Mary Margaret Frank<br/> Abstract not available. [J. Am. Tax. Assoc. 31, 65 (2009)] published Fri May 22, 2009. Inferring U.S. Tax Liability from Financial Statement Information http://link.aip.org/link/?JAT/31/29/1&agg=rss Petro Lisowsky<br/> Abstract: Using a multi-year matched tax return-financial statement data set, this study builds empirical models that infer U.S. tax liability on the corporate tax return from publicly available financial statement disclosures, including those of Statement on Financial Accounting Standards No. 109, ... [J. Am. Tax. Assoc. 31, 29 (2009)] published Fri May 22, 2009. DISCUSSION OF Dividend Tax Clienteles: Evidence from Tax Law Changes http://link.aip.org/link/?JAT/31/23/1&agg=rss Jennifer L. Blouin<br/> Abstract not available. [J. Am. Tax. Assoc. 31, 23 (2009)] published Fri May 22, 2009.