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Methodologically, volume 20 features considerable breadth. Two articles support their conclusions with analytical modeling. Two others employ experimental methods using taxpayer/practitioner subjects. In addition, two use quasi-experimental empirical analyses. Of the last two articles, one uses survey methods, and the last is a review article.

Advances in Taxation publishes relevant, quality manuscripts addressing the issues of federal, state, local and international taxation including tax compliance, tax planning, and tax policy issues among others. The series uses a wide variety of research methods, including analytical modelling, archival, experimental, survey, descriptive, and legal approaches to address the problems and issues associated with taxation. Volume 21 of Advances in ...

Features articles that deal with the various aspects of taxation. This title also addresses tax policy issues at the federal, state, local, or international level.