The Resource Proceedings 98th annual conference on taxation : Miami, Florida, November 17-19, 2005 and minutes of the annual meeting of the National Tax Association, Thursday, November 17, 2005

Proceedings 98th annual conference on taxation : Miami, Florida, November 17-19, 2005 and minutes of the annual meeting of the National Tax Association, Thursday, November 17, 2005

Label
Proceedings 98th annual conference on taxation : Miami, Florida, November 17-19, 2005 and minutes of the annual meeting of the National Tax Association, Thursday, November 17, 2005
Title
Proceedings 98th annual conference on taxation : Miami, Florida, November 17-19, 2005 and minutes of the annual meeting of the National Tax Association, Thursday, November 17, 2005
Contributor
Subject
Language
eng
Summary
Conference report with contributions by various authors
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Diamond, J
http://library.link/vocab/subjectName
  • property tax
  • tax policy
  • flat tax
  • state tax
  • public finance
  • charities
  • tax amnesty
  • tax expenditure
Label
Proceedings 98th annual conference on taxation : Miami, Florida, November 17-19, 2005 and minutes of the annual meeting of the National Tax Association, Thursday, November 17, 2005
Instantiates
Publication
Contents
  • Impacts of court-mandated education finance reform on school districts' efficiency : case of New Jersey
  • Ho Eom, Tae
  • Lee, Sock-Hwan
  • ; p. 11-18
  • Preliminary update of the tax year 2001 individual income tax underreporting gap estimates
  • Plumley, A.
  • ; p. 19-26
  • Geographic variation in schedule H filing rates : why should location influence the decision to report "nanny" taxes?
  • Bloomquist, K.M.
  • An, Z.
  • ; p. 26-39
  • An analysis of business organizational structure and activity from tax data
  • Petska [et al.], T.
  • ; p. 40-61
  • Current research in the nonprofit sector
  • Arnsberger, P.
  • Ludlum, M.
  • Riley, M.
  • ; p. 62-72
  • Cracking open the nest egg : IRA withdrawals and retirement finance
  • Bershadker, A.
  • Smith, P.A.
  • ; p. 73-83
  • Comments on "The determinants of U.S. state economics growth : a search for control variables" by W.R. Reed
  • Lutz, B.
  • ; p. 84
  • The impact of aid, need, and structure on fiscal disparities in metropolitan America : 2002
  • Palumbo, G.M.
  • Wasylenko, M.
  • ; p. 85-92
  • Comments on "The impact of aid, need, and structure on fiscal disparities in metropolitan America : 2002 by G.M. Palumbo and M. Wasylenko"
  • Lutz, B.
  • ; p. 93-94
  • The flat tax on individual pay as you earn (PAYE) income in Jamaica "what more is to be done?
  • Alleyne, D.
  • ; p. 95-110
  • The coming federal budget squeeze and its impact on state and local government
  • Penner, R.G.
  • ; p. 111-117
  • State income tax revenues in 2002 and 2030 : impact of the retirement of the baby boom
  • Manzi, N.
  • Michael, J.
  • Wilson, P.
  • ; p. 118-130
  • Prelude to schedule M-3 : schedule M-1 corporate book-tax difference data 1990-2003
  • Boynton, C.
  • DeFilippes, P.
  • Legel, E.
  • ; p. 131-137
  • A first look at the book-tax differences in the foreign-source income of U.S. multinational companies
  • Louie, H.J.
  • ; p. 138-144
  • Roy Bahl and tax policy : a career of impact
  • Fox, W.F.
  • ; p. 145-150
  • The early years
  • Sjoquist, D.L.
  • ; p. 151-155
  • Running with the fiscal decentralization Bahl
  • Martinez-Vazquez, J.
  • ; p. 156-164
  • On receiving the Dan Holland award
  • Bahl, R.
  • ; p. 165-167
  • Teaching public economics to economics students
  • Plesko, G.A.
  • ; p. 168
  • Tax courses in a business school
  • Plesko, G.A.
  • ; p. 169-170
  • LOST capacity? Local fiscal capacity, property taxes, and sales tax substitution
  • S. Seligman, J.
  • Hou, Y.
  • ; p. 171-180
  • Tax substitution in American states
  • A. Agostini, C.
  • ; p. 181-186
  • The impact of casino gaming on sales tax revenues in states legalizing casinos in the 1990s
  • Landers, J.
  • ; p. 187-195
  • Incentive-compatible grants-in-aid-mechanisms for federations with local tax competition and asymmetric information
  • Altemeyer-Bartscher, M.
  • Kuhn, T.
  • ; p. 196-204
  • Comments on "Incentive-compatible grants-in-aid-mechanisms for federations with local tax competition and asymmetric information by M. Altemeyer-Bartscher and T. Kuhn"
  • Haug, P.
  • ; p. 205-206
  • Revenue boosting instruments in municipal finance from a public choice perspective : the case of Germany
  • Haug, P.
  • Nerré, B.
  • ; p. 207-216
  • Trust in government and public debt : an empirical analysis
  • Schaltegger, C.A.
  • Torgler, B.
  • ; p. 217-222
  • Towards a more consistent distributional analysis
  • Burman, L.E.
  • Gravelle, J.G.
  • Rohaly, J.
  • ; p. 223-236
  • The relative regressivity of seven Minnesota lottery games
  • Combs, K.L.
  • Kim, J.
  • Spry, J.A.
  • ; p. 237-243
  • Lifecycle wealth holdings by lifetime income
  • Diamond, J.W.
  • Tung, J.
  • ; p. 244-254
  • Tax preparation services for low- and moderate-income households : preliminary evidence from a new survey
  • Barr, M.S.
  • Dokko, J.K.
  • ; p. 255-263
  • Alternative minimum taxpayers : who they are and where they live
  • Ballard, C.L.
  • Menchik, P.L.
  • ; p. 264-272
  • Small business utilization of accelerated tax depreciation : section 179 expensing and bonus depreciation
  • Knittel, M.
  • ; p. 273-286
  • Russian tax morale in the 1990s
  • Alm, J.
  • Martinez-Vazquez, J.
  • Torgler, B.
  • ; p. 287-292
  • The Japanese post-war tax culture shock caused by the extraordinary tax program
  • Nerré, B.
  • ; p. 293-302
  • Tax incentives, plan design, and employee responses : funding your future in 410(k) plans
  • Holden, S.
  • VanDerhei, J.
  • ; p. 303-312
  • Taxation without representation? Special purpose taxing entities and infrastructure finance
  • Eger (III), R.J.
  • ; p. 313-318
  • The hand that rocks the cradle : how state economic development incentives affect local infrastructure provision
  • Bruce, D.
  • Carroll, D.A.
  • Deskins, J.A.
  • ; p. 319-326
  • Comments on "The hand that rocks the cradle : how state economic development incentives affect local infrastructure provision by D. Bruce, D.A. Carroll and J.A. Deskins"
  • Madhusudhan, R.
  • ; p. 327-328
  • Economic issues in taxing the untaxed business sector
  • Zimmerman, D.
  • Woodward, G.T.
  • ; p. 329-335
  • What do taxpayers deduct? A first look at new evidence on noncash charitable deductions
  • Auten, G.
  • ; p. 336-343
  • Intergovernmental fiscal relations in Pakistan : structural challenges for the 2001 devolution
  • Kaiser, K.
  • ; p. 344-355
  • Effective fiscal decentralization in Vietnam
  • Martinez-Vazquez, J.
  • Gomez, J.L.
  • ; p. 356-361
  • India's intergovernmental transfer system and the fiscal condition of the states
  • Heredia-Ortiz, E.
  • Rider, M.
  • ; p. 362-371
  • Land value taxation for Russian local governments : evidence from Saratov Oblast
  • Gerasimova [et al.], V.
  • ; p. 372-379
  • The effect of state grants, ARC grants, and CDB grants on county-level economic growth
  • Murray, M.N.
  • Ullrich, L.D.
  • ; p. 380-385
  • Replacing the medicare drug doughnut hole with percent-of-income ceilings using tax returns
  • Lewis, K.A.
  • Seidman, L.S.
  • ; p. 386-391
  • Determining who's altruistic : evidence from estate tax data
  • Rebelein, R.
  • ; p. 392-399
  • The effect of falling SSI generosity on SSI participation among the aged since the 1970s
  • Elder, T.E.
  • Powers, E.T.
  • ; p. 400-406
  • The effect of local taxes and spending on the migration of the elderly to high-amenity destinations
  • Denslow, D.
  • Pakhotina, N.
  • ; p. 407-414
  • An essay on the effects of taxation on the corporate financial policy
  • ontos, G.
  • ; p. 415-423
  • Property taxes on business in the United States : a fifty-state comparison
  • Reed, L.E.
  • ; p. 424-433
  • State and local taxation of business property : the small open economy perspective
  • Muthitacharoen, A.
  • Zodrow, G.R.
  • ; p. 434-440
  • The uses of the concept of efficiency in tax analysis
  • Buchanan, N.H.
  • ; p. 441-442
  • Economic and political determinants of tax amnesties in the U.S. States
  • Le Borgne, E.
  • ; p. 443-449
  • Comments on "Economic and political determinants of tax amnesties in the U.S. States by E. Le Borgne"
  • Seligman, J.S.
  • ; p. 450-451
  • What gives rise to changes in marriage penalties and bonuses : a panel model approach
  • Gillette, R.
  • Holtzblatt, J.
  • Lin, E.Y.
  • ; p. 452-463
  • Can an examination of subnational flat taxes teach us anything? Labor supply decisions of married men and women in the United States and Canada in 2001-2002
  • Vaillancourt, F.
  • Geoffrion, G.
  • ; p. 464-471
  • Tax expenditures and tax reform : issues and analysis
  • Toder, E.J.
  • ; p. 472-479
  • Comments on "Tax expenditures and tax reform : issues and analysis by E.J. Toder"
  • Seligman, J.S.
  • ; p. 480-481
  • Should there be a payroll tax expenditure budget?
  • Richardson, D.P.
  • ; p. 482-492
  • Comments on "Should there be a payroll tax expenditure budget? by D.P. Richardson"
  • Seligman, J.S.
  • ; p. 493-494
  • Do tax considerations still matter in firms' choice of organizational form?
  • Dauchy, E.
  • ; p. 495-506
  • What can the "price of government" predict?
  • Miller, G.J.
  • Lin, W.
  • Xu, H. (Hua)
  • ; p. 507-513
Extent
XI, 559 p.
Issn
1066-8608
Label
Proceedings 98th annual conference on taxation : Miami, Florida, November 17-19, 2005 and minutes of the annual meeting of the National Tax Association, Thursday, November 17, 2005
Publication
Contents
  • Impacts of court-mandated education finance reform on school districts' efficiency : case of New Jersey
  • Ho Eom, Tae
  • Lee, Sock-Hwan
  • ; p. 11-18
  • Preliminary update of the tax year 2001 individual income tax underreporting gap estimates
  • Plumley, A.
  • ; p. 19-26
  • Geographic variation in schedule H filing rates : why should location influence the decision to report "nanny" taxes?
  • Bloomquist, K.M.
  • An, Z.
  • ; p. 26-39
  • An analysis of business organizational structure and activity from tax data
  • Petska [et al.], T.
  • ; p. 40-61
  • Current research in the nonprofit sector
  • Arnsberger, P.
  • Ludlum, M.
  • Riley, M.
  • ; p. 62-72
  • Cracking open the nest egg : IRA withdrawals and retirement finance
  • Bershadker, A.
  • Smith, P.A.
  • ; p. 73-83
  • Comments on "The determinants of U.S. state economics growth : a search for control variables" by W.R. Reed
  • Lutz, B.
  • ; p. 84
  • The impact of aid, need, and structure on fiscal disparities in metropolitan America : 2002
  • Palumbo, G.M.
  • Wasylenko, M.
  • ; p. 85-92
  • Comments on "The impact of aid, need, and structure on fiscal disparities in metropolitan America : 2002 by G.M. Palumbo and M. Wasylenko"
  • Lutz, B.
  • ; p. 93-94
  • The flat tax on individual pay as you earn (PAYE) income in Jamaica "what more is to be done?
  • Alleyne, D.
  • ; p. 95-110
  • The coming federal budget squeeze and its impact on state and local government
  • Penner, R.G.
  • ; p. 111-117
  • State income tax revenues in 2002 and 2030 : impact of the retirement of the baby boom
  • Manzi, N.
  • Michael, J.
  • Wilson, P.
  • ; p. 118-130
  • Prelude to schedule M-3 : schedule M-1 corporate book-tax difference data 1990-2003
  • Boynton, C.
  • DeFilippes, P.
  • Legel, E.
  • ; p. 131-137
  • A first look at the book-tax differences in the foreign-source income of U.S. multinational companies
  • Louie, H.J.
  • ; p. 138-144
  • Roy Bahl and tax policy : a career of impact
  • Fox, W.F.
  • ; p. 145-150
  • The early years
  • Sjoquist, D.L.
  • ; p. 151-155
  • Running with the fiscal decentralization Bahl
  • Martinez-Vazquez, J.
  • ; p. 156-164
  • On receiving the Dan Holland award
  • Bahl, R.
  • ; p. 165-167
  • Teaching public economics to economics students
  • Plesko, G.A.
  • ; p. 168
  • Tax courses in a business school
  • Plesko, G.A.
  • ; p. 169-170
  • LOST capacity? Local fiscal capacity, property taxes, and sales tax substitution
  • S. Seligman, J.
  • Hou, Y.
  • ; p. 171-180
  • Tax substitution in American states
  • A. Agostini, C.
  • ; p. 181-186
  • The impact of casino gaming on sales tax revenues in states legalizing casinos in the 1990s
  • Landers, J.
  • ; p. 187-195
  • Incentive-compatible grants-in-aid-mechanisms for federations with local tax competition and asymmetric information
  • Altemeyer-Bartscher, M.
  • Kuhn, T.
  • ; p. 196-204
  • Comments on "Incentive-compatible grants-in-aid-mechanisms for federations with local tax competition and asymmetric information by M. Altemeyer-Bartscher and T. Kuhn"
  • Haug, P.
  • ; p. 205-206
  • Revenue boosting instruments in municipal finance from a public choice perspective : the case of Germany
  • Haug, P.
  • Nerré, B.
  • ; p. 207-216
  • Trust in government and public debt : an empirical analysis
  • Schaltegger, C.A.
  • Torgler, B.
  • ; p. 217-222
  • Towards a more consistent distributional analysis
  • Burman, L.E.
  • Gravelle, J.G.
  • Rohaly, J.
  • ; p. 223-236
  • The relative regressivity of seven Minnesota lottery games
  • Combs, K.L.
  • Kim, J.
  • Spry, J.A.
  • ; p. 237-243
  • Lifecycle wealth holdings by lifetime income
  • Diamond, J.W.
  • Tung, J.
  • ; p. 244-254
  • Tax preparation services for low- and moderate-income households : preliminary evidence from a new survey
  • Barr, M.S.
  • Dokko, J.K.
  • ; p. 255-263
  • Alternative minimum taxpayers : who they are and where they live
  • Ballard, C.L.
  • Menchik, P.L.
  • ; p. 264-272
  • Small business utilization of accelerated tax depreciation : section 179 expensing and bonus depreciation
  • Knittel, M.
  • ; p. 273-286
  • Russian tax morale in the 1990s
  • Alm, J.
  • Martinez-Vazquez, J.
  • Torgler, B.
  • ; p. 287-292
  • The Japanese post-war tax culture shock caused by the extraordinary tax program
  • Nerré, B.
  • ; p. 293-302
  • Tax incentives, plan design, and employee responses : funding your future in 410(k) plans
  • Holden, S.
  • VanDerhei, J.
  • ; p. 303-312
  • Taxation without representation? Special purpose taxing entities and infrastructure finance
  • Eger (III), R.J.
  • ; p. 313-318
  • The hand that rocks the cradle : how state economic development incentives affect local infrastructure provision
  • Bruce, D.
  • Carroll, D.A.
  • Deskins, J.A.
  • ; p. 319-326
  • Comments on "The hand that rocks the cradle : how state economic development incentives affect local infrastructure provision by D. Bruce, D.A. Carroll and J.A. Deskins"
  • Madhusudhan, R.
  • ; p. 327-328
  • Economic issues in taxing the untaxed business sector
  • Zimmerman, D.
  • Woodward, G.T.
  • ; p. 329-335
  • What do taxpayers deduct? A first look at new evidence on noncash charitable deductions
  • Auten, G.
  • ; p. 336-343
  • Intergovernmental fiscal relations in Pakistan : structural challenges for the 2001 devolution
  • Kaiser, K.
  • ; p. 344-355
  • Effective fiscal decentralization in Vietnam
  • Martinez-Vazquez, J.
  • Gomez, J.L.
  • ; p. 356-361
  • India's intergovernmental transfer system and the fiscal condition of the states
  • Heredia-Ortiz, E.
  • Rider, M.
  • ; p. 362-371
  • Land value taxation for Russian local governments : evidence from Saratov Oblast
  • Gerasimova [et al.], V.
  • ; p. 372-379
  • The effect of state grants, ARC grants, and CDB grants on county-level economic growth
  • Murray, M.N.
  • Ullrich, L.D.
  • ; p. 380-385
  • Replacing the medicare drug doughnut hole with percent-of-income ceilings using tax returns
  • Lewis, K.A.
  • Seidman, L.S.
  • ; p. 386-391
  • Determining who's altruistic : evidence from estate tax data
  • Rebelein, R.
  • ; p. 392-399
  • The effect of falling SSI generosity on SSI participation among the aged since the 1970s
  • Elder, T.E.
  • Powers, E.T.
  • ; p. 400-406
  • The effect of local taxes and spending on the migration of the elderly to high-amenity destinations
  • Denslow, D.
  • Pakhotina, N.
  • ; p. 407-414
  • An essay on the effects of taxation on the corporate financial policy
  • ontos, G.
  • ; p. 415-423
  • Property taxes on business in the United States : a fifty-state comparison
  • Reed, L.E.
  • ; p. 424-433
  • State and local taxation of business property : the small open economy perspective
  • Muthitacharoen, A.
  • Zodrow, G.R.
  • ; p. 434-440
  • The uses of the concept of efficiency in tax analysis
  • Buchanan, N.H.
  • ; p. 441-442
  • Economic and political determinants of tax amnesties in the U.S. States
  • Le Borgne, E.
  • ; p. 443-449
  • Comments on "Economic and political determinants of tax amnesties in the U.S. States by E. Le Borgne"
  • Seligman, J.S.
  • ; p. 450-451
  • What gives rise to changes in marriage penalties and bonuses : a panel model approach
  • Gillette, R.
  • Holtzblatt, J.
  • Lin, E.Y.
  • ; p. 452-463
  • Can an examination of subnational flat taxes teach us anything? Labor supply decisions of married men and women in the United States and Canada in 2001-2002
  • Vaillancourt, F.
  • Geoffrion, G.
  • ; p. 464-471
  • Tax expenditures and tax reform : issues and analysis
  • Toder, E.J.
  • ; p. 472-479
  • Comments on "Tax expenditures and tax reform : issues and analysis by E.J. Toder"
  • Seligman, J.S.
  • ; p. 480-481
  • Should there be a payroll tax expenditure budget?
  • Richardson, D.P.
  • ; p. 482-492
  • Comments on "Should there be a payroll tax expenditure budget? by D.P. Richardson"
  • Seligman, J.S.
  • ; p. 493-494
  • Do tax considerations still matter in firms' choice of organizational form?
  • Dauchy, E.
  • ; p. 495-506
  • What can the "price of government" predict?
  • Miller, G.J.
  • Lin, W.
  • Xu, H. (Hua)
  • ; p. 507-513
Extent
XI, 559 p.
Issn
1066-8608

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