TAILIEUCHUNG - ADVANDCES IN TAXATION VOLUME 1

Advances in Taxation is a refereed academic tax journal published annually. Academic articles on any aspect of Federal, state, local, or international taxation will be considered. These include, but are not limited to, compli- ance, education, law, planning, and policy. Interdisciplinary research in- volving 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 | LIST OF CONTRIBUTORS Kenneth E. Anderson Department of Accounting and Information Management University of Tennessee TN UsA Anne L. Christensen College of Business Montana State University MT USA Mary Ann Hofmann Walker College of Business Appalachian State University NC USA Ira Horowitz University of Florida FL USA Cynthia M. Jackson Accounting Group College of Business Administration Northeastern University MA USA Rex Karsten Department of Management University of Northern Iowa IA USA Claire K. Latham Department of Accounting College of Business Washington State University WA USA Tracy S. Manly School of Accounting University of Tulsa OK USA James J. Maroney Accounting Group College of Business Administration Northeastern University MA USA William A. Raabe Ohio State University OH USA Timothy J. Rupert Accounting Group College of Business Administration Northeastern University MA USA vii viii LIST OF CONTRIBUTORS Dennis Schmidt College of Business Montana State University MT USA Craig T. Schulman Department of Economics Texas A M University TX USA Deborah W. Thomas Department of Accounting Sam M. Walton College of Business University of Arkansas AR USA Gerald E. Whittenburg School of Accountancy College of Business Administration San Diego State University CA USA EDITORIAL BOARD Kenneth E. Anderson University of Tennessee Caroline K. Craig Illinois State University Anthony P. Curatola Drexel University Ted D. Englebrecht Louisiana Tech University Philip J. Harmelink University of New Orleans D. John Hasseldine University of Nottingham Peggy A. Hite Indiana University-Bloomington Beth B. Kern Indiana University-South Bend Gary A. McGill University of Florida Janet A. Meade University of Houston Michael L. Roberts University of Colorado-Denver David Ryan Temple University Dan L. Schisler East Carolina University Toby Stock Ohio University .

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