Advances in Taxation, Volume 19

194 Pages·2010·2.572 MB·English

by  Toby Stock, Toby Stock

ADVANCES IN TAXATION
ADVANCES IN TAXATION
Series Editor: Toby Stock
Recent Volumes:
Volumes 1–3: Edited by Sally M. Jones
Volumes 4 and 5: Edited by Jerold J. Stern
Volumes 6–13: Edited by Thomas M. Porcano
Volume 14: Edited by Thomas M. Porcano
Volumes 15 and 16: Edited by Thomas M. Porcano
Volumes 17 and 18: Edited by Suzanne Luttman
ADVANCES IN TAXATION VOLUME 19
ADVANCES IN
TAXATION
EDITED BY
TOBY STOCK
School of Accounting, Ohio University
Athens, OH, USA
United Kingdom – North America – Japan
India – Malaysia – China
EmeraldGroupPublishingLimited
HowardHouse,WagonLane,BingleyBD161WA,UK
Firstedition2010
Copyrightr2010EmeraldGroupPublishingLimited
Reprintsandpermissionservice
Contact:[email protected]
Nopartofthisbookmaybereproduced,storedinaretrievalsystem,transmittedinany
formorbyanymeanselectronic,mechanical,photocopying,recordingorotherwise
withouteitherthepriorwrittenpermissionofthepublisheroralicencepermitting
restrictedcopyingissuedintheUKbyTheCopyrightLicensingAgencyandintheUSA
byTheCopyrightClearanceCenter.Noresponsibilityisacceptedfortheaccuracyof
informationcontainedinthetext,illustrationsoradvertisements.Theopinionsexpressed
inthesechaptersarenotnecessarilythoseoftheEditororthepublisher.
BritishLibraryCataloguinginPublicationData
AcataloguerecordforthisbookisavailablefromtheBritishLibrary
ISBN:978-0-85724-139-9
ISSN:1058-7497(Series)
Awarded in recognition of
Emerald’s production
department’s adherence to
quality systems and processes
when preparing scholarly
journals for print
CONTENTS
LIST OF CONTRIBUTORS vii
STATEMENT OF PURPOSE ix
PROBABILITY PERCEPTIONS AND TAXPAYER
DECISION-MAKING BEHAVIOR
Hugh Pforsich, Susan Gill and Debra Sanders 1
SAVINGS AND FRAMING EFFECTS ON
PARTICIPATION IN INDIVIDUAL RETIREMENT
ACCOUNTS: MORE EVIDENCE FROM TAX RETURN
DATA
Charles R. Enis 29
THE EFFECTS OF OBSERVING A PEER’S
LIKELIHOOD OF REPORTING INCOME ON TAX
REPORTING DECISIONS
Martha L. Wartick and Timothy J. Rupert 65
MEASURING TAXPAYERS’ MOTIVATION TO
HIRE TAX PREPARERS: THE DEVELOPMENT
OF A FOUR-CONSTRUCT SCALE
Teresa Stephenson 95
MICROANOMIE AS AN EXPLANATION OF TAX
FRAUD: A PRELIMINARY INVESTIGATION
Michele W. Ganon and James J. Donegan 123
v
vi CONTENTS
PROPERTY TAX AND OTHER WEALTH TAXES
INTERNATIONALLY: EVIDENCE FROM OECD
COUNTRIES
Sonja E. Pippin, Mehmet S. Tosun, 145
Charles A. Carslaw and Richard M. Mason
READABILITY OF TAX COURT OPINIONS
Cynthia M.Daily, Roger W. Dorsey and GauravKumar 171
LIST OF CONTRIBUTORS
Charles A. Carslaw Department of Accounting & IS,
University of Nevada Reno, Reno,
NV, USA
Cynthia M. Daily Department of Accounting, University of
Arkansas at Little Rock, Little Rock,
AR, USA
James J. Donegan Department of Accounting, Ancell School
of Business, Western Connecticut State
University, Danbury, CT, USA
Roger W. Dorsey Department of Accounting, University of
Arkansas at Little Rock, Little Rock,
AR, USA
Charles R. Enis Department of Accounting,
The Pennsylvania State University,
University Park, PA, USA
Michele W. Ganon Department of Accounting, Ancell School
of Business, Western Connecticut State
University, Danbury, CT, USA
Susan Gill Department of Accounting, Washington
State University, Pullman, WA, USA
Gaurav Kumar Department of Accounting, University of
Arkansas at Little Rock, Little Rock,
AR, USA
Richard M. Mason Department of Accounting & IS,
University of Nevada Reno, Reno,
NV, USA
vii
viii LIST OFCONTRIBUTORS
Hugh Pforsich Department of Accountancy, College of
Business Administration, California State
University – Sacramento, Sacramento,
CA, USA
Sonja E. Pippin Department of Accounting & IS,
University of Nevada Reno, Reno,
NV, USA
Timothy J. Rupert Department of Accounting, Northeastern
University, Boston, MA, USA
Debra Sanders Department of Accounting, Washington
State University, Vancouver, WA, USA
Teresa Stephenson Department of Accounting, College of
Business,UniversityofWyoming,Laramie,
Wyoming, USA
Mehmet S. Tosun Department of Economics, University of
Nevada Reno, Reno, NV, USA
Martha L. Wartick Department of Accounting, University of
Northern Iowa, Cedar Falls, IA, USA
STATEMENT OF PURPOSE
Advances in Taxation is a refereed academic tax journal published annually.
Academic articles on any aspect of Federal, state, local, or international
taxationwillbeconsidered.Theseinclude,butarenotlimitedto,compliance,
education, law, planning, and policy. Interdisciplinary research involving
economics, finance, or other areas also is encouraged. Acceptable research
methods include any analytical, behavioral, descriptive, legal, quantitative,
survey, or theoretical approach appropriate to the project.
Manuscripts should be readable, relevant, and rigorous. To be readable,
manuscripts must be understandable and concise. To be relevant, manu-
scriptsmustbedirectlyrelatedtosubstantiveissuesinherentinthesystemof
taxation. To be rigorous, manuscripts should scrupulously follow the
tenants of sound research design and execution. Conclusions must follow
logically from the evidence and arguments presented. Justifiable assump-
tions and logical development are essential for theoretical manuscripts.
AdditionalinformationregardingthejournalisavailableattheAdvances
in Taxation link at http://info.emeraldinsight.com/products/books/series.
htm?id¼1058-7497
Editorial correspondence pertaining to manuscripts should be forwarded
to:
Toby Stock
School of Accountancy
Ohio University
526 Copeland Hall
Athens, OH 45701
Toby Stock
Series Editor
ix