Advances in Taxation, Volume 12 (Advances in Taxation)

''Advances in Taxation'' publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology. Although empirical studies are primarily published, analytical and historical manuscripts are also welcome. Accuracy, agreement, and aggressiveness in tax reporting : evidence from the money / Robert H. Ashton -- The effect of accountability on the evaluation of evidence : a tax setting / Richard C. Hatfield -- Incentive effects of the investment tax credit : evidence from analysts' forecasts / Elizabeth Plummer -- Responsibility for tax return outcomes : an attribution theory approach / Dan L. Schisler, Susan Coomer Galbreath -- The effects of multiple accountability pressures on tax return preparation decisions / Steven R. Cox, Robin R. Radtke -- An experimental study of the effects of marital status and family size on tax fairness judgments / Anne L. Christensen, Peggy A. Hite, Michael L. Roberts -- Security price reaction to tax law changes : a case of tax amortization of purchased goodwill / Stephen C. Gara, Khondkar E. Karim This paper reports an empirical analysis of the tax return preparation contests published in Money Magazine from 1988 to 1993 (Anrig 1988, 1989; Topolnicki 1990; Tritch and Lohse 1991, 1992; Tritch 1993).1