{"id":27139,"date":"2017-01-09T13:45:38","date_gmt":"2017-01-09T13:45:38","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/lawandeconomics\/bibliographies\/national-association-of-accountants.html"},"modified":"2018-01-30T17:04:33","modified_gmt":"2018-01-30T17:04:33","slug":"national-association-of-accountants","status":"publish","type":"law_economics","link":"https:\/\/reference.findlaw.com\/lawandeconomics\/bibliographies\/national-association-of-accountants.html","title":{"rendered":"Encyclopedia of Law &#038; Economics \u2013 6060 Corporate Taxation"},"content":{"rendered":"<div>\n<ul class=\"links\">\n<li>McGee, Robert W. (1984), &#8216;Software Taxation: A New NAA Research Study&#8217;, <em>Management Accounting <\/em>, 7071-7077. <\/li>\n<li>McGee, Robert W. (1984), &#8216;The Growth of the Deferred Tax Account&#8217;, <em>Management Accounting <\/em>, 18 ff. <\/li>\n<li>McGee, Robert W. (1984), &#8216;Loophole of the Month&#8217;, <em>CPA Digest <\/em>, 4 ff. <\/li>\n<li>McGee, Robert W. (1984), <em>The History of the Income Tax in the United States <\/em>, Occasional Paper, Deakin University, Australia, No. 69. <\/li>\n<li>McGee, Robert W. (1985), &#8216;Computer Software and the Research Credit&#8217;, <b>5 <\/b> <em>Computer Law Journal <\/em>, 363-378. Reprinted in The Monthly Digest of Tax Articles, 1985, 6-21 Accounting and Tax Aspects of Computer Software Manufacturing, Praeger Publishing Company, 1987. <\/li>\n<li>McGee, Robert W. (1985), <em>Employee Stock Ownership Plans: A guide te ESOPs Under The Latest Rules <\/em>, Prentice Hall, 44 p. <\/li>\n<li>McGee, Robert W. (1985), &#8216;Financial and Tax Accounting for Computer Software&#8217;, <b>7 <\/b> <em>Western New England Law Review <\/em>, 651-704. Reprinted in Accounting for Data Processing Department Costs, Greenwood Press, 1988. <\/li>\n<li>McGee, Robert W. (1985), &#8216;Computer Software and the Investment Tax Credit&#8217;, <b>5 <\/b> <em>Computer Law Journal <\/em>, 347-362. Reprinted in Accounting and Tax Aspects of Computer Software Manufacturing, Praeger Publishing Company, 1987. Reprinted in The Monthly Digest of Tax Articles, 1985, 6-21. <\/li>\n<li>McGee, Robert W. (1985), &#8216;New IRS Regs on Company Cars Raise Taxes &#8230; And Tempers&#8217;, <b>1 <\/b> <em>Controllers Quarterly <\/em>, 25-27. <\/li>\n<li>McGee, Robert W. (1985), &#8216;Keeping Track of Fringe Benefits &#8230; When To Tax and When Not To Tax&#8217;, <b>1 <\/b> <em>Controllers Quarterly <\/em>, 24-27. <\/li>\n<li>McGee, Robert W. (1985), &#8216;Developing Computer Technology With the Research Credit&#8217;, <em>The Practical Lawyer <\/em>, 13-24. <\/li>\n<li>McGee, Robert W. (1985), <em>A Summary of Deferred Income Tax Studies Conducted in the United States and Canada <\/em>, Occasional Paper, Deakin University, Australia, No. 74. <\/li>\n<li>McGee, Robert W. (1985), <em>Accounting for Software <\/em>, Dow Jones Irwin, 168 p. <\/li>\n<li>McGee, Robert W. (1985), <em>A Guide To VEBAs and Funded Welfare Benefite Plans <\/em>, Prentice Hall, 32 p. <\/li>\n<li>McGee, Robert W. (1985), &#8216;The 1985 Tax Simplification Act&#8217;, <b>1 <\/b> <em>Business Planning <\/em>, 14-17. <\/li>\n<li>McGee, Robert W. (1986), <em>Tax-Wise Executive Comensation Strategies <\/em>, Prentice Hall, 44 p. <\/li>\n<li>McGee, Robert W. (1986), <em>How Tax Reform Would Affect Profit-Sharing <\/em>, Prentice Hall, 23 p. <\/li>\n<\/ul>\n<\/div>\n<div data-readmore=\"true\">\n<ul class=\"links\">\n<li>McGee, Robert W. (1986), <em>How the New Tax Law Affects Business <\/em>, National Association of Accountants. <\/li>\n<li>McGee, Robert W. (1986), <em>Capital Gains and Losses, Alternative Minimum Tax, Accounting Provisions, Prentice-Hall&#8217;s Explanation of the Tax Reform Act of 1986 <\/em>, Prentice Hall, 500 p. <\/li>\n<li>McGee, Robert W. (1986), <em>International Revenue Service Special Enrollment Examination Questions and Answers <\/em>, Prentice Hall, 59 p. <\/li>\n<li>McGee, Robert W. (1986), <em>The Corporate Alternative Minimum Tax <\/em>, National Association of Accountants. <\/li>\n<li>McGee, Robert W. (1987), <em>Accounting and Tax Aspects of Computer Software Manufacturing <\/em>, Praeger Publishing Company, 162 p. <\/li>\n<li>McGee, Robert W. (1996), <em>Taxation, Ethics &amp; Public Policy <\/em>, Dumont Institute for Public Policy Research. http:\/ww.hili.com~dumontin <\/li>\n<li>McGee, Robert W. (1996), <em>Essays on accounting,Taxation &amp; Public Finance <\/em>, Dumont Institute for Public Policy Research. http:\/ww.hili.com~dumontin <\/li>\n<li>McKenzie, Kenneth J. (1994), &#8216;The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates on Capital&#8217;, <b>27(3) <\/b> <em>Canadian Journal of Economics <\/em>, 604-619. <\/li>\n<li>Mintz, Jack M. (1988), &#8216;An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates&#8217;, <b>103(1) <\/b> <em>Quarterly Journal of Economics <\/em>, 225-231. <\/li>\n<li>Mintz, Jack M. (1990), &#8216;Corporate Tax Holidays and Investment&#8217;, <b>4(1) <\/b> <em>World Bank Economic Review <\/em>, 81-102. <\/li>\n<li>Mintz, Jack M. and Tsiopoulos, Thomas (1994), &#8216;The Effectiveness of Corporate Tax Incentives for Foreign Investment in the Presence of Tax Crediting&#8217;, <b>55(2) <\/b> <em>Journal of Public Economics <\/em>, 233-255. <\/li>\n<li>Morgan, Eleanor J. (1987), &#8216;The UK Corporate Tax Reform and Business Investment Decisions&#8217;, <b>8(2) <\/b> <em>Managerial and Decision Economics <\/em>, 149-159. <\/li>\n<li>Nadean, Serge and Strauss, Robert P. (1991), &#8216;Tax Policies and the Real and Financial Decisions of the Firm: The Effects of the Tax Reform Act of 1986&#8217;, <b>19 <\/b> <em>Public Finance Quarterly <\/em>, 251-292. <\/li>\n<li>Narayanan, Suresh (1989), &#8216;Forward Shifting of the Corporate Tax in the Presence of Competing Imports: A Note&#8217;, <b>44(2) <\/b> <em>Public Finance <\/em>, 320-326. <\/li>\n<li>Norman, Neville R. (1985), &#8216;The Economics of Tax Ploision and Corporate Tax Integration&#8217;, <b>2 <\/b> <em>Australian Tax Forum <\/em>, 71-77. <\/li>\n<li>Norregaard, John and Owens, Jeffrey (1992), &#8216;Taxing Profits in a Global Economy: International&#8217;, <b>46(5) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 223-228. <\/li>\n<li>Omer, Thomas C. and Ziebart, David A. (1993), &#8216;The Effect of the Alternative Minimum Tax on Corporate Tax Burdens&#8217;, <b>33(2) <\/b> <em>Quarterly Review of Economics and Finance <\/em>, 123-139. <\/li>\n<li>Ono, Yoshiyasu and Shibata, Akihisa (1992), &#8216;Spill Over Effects of Supply Side Changes in a Two Country Economy with Capital Accumulation&#8217;, <b>33(12) <\/b> <em>Journal of International Economics <\/em>, 127-146. <\/li>\n<li>Osterberg, William P. (1989), &#8216;Tobin&#8217;s q, Investment, and the Endogenous Adjustment of Financial Structure&#8217;, <b>40(3) <\/b> <em>Journal of Public Economics <\/em>, 293-318. <\/li>\n<li>Parai, Amar K. (1988), &#8216;The Incidence of Corporate Income Tax under Variable Returns to Scale&#8217;, <b>43(3) <\/b> <em>Public Finance <\/em>, 414-424. <\/li>\n<li>Parai, Amar K. and Choudhary, Munir A. S (1992), &#8216;Imperfect Labor Mobility and Corporate Tax Incidence&#8217;, <b>6(3) <\/b> <em>International Economic Journal <\/em>, 75-82. <\/li>\n<li>Pastor, Santos (1991), &#8216;Comment (on Aretz, Taxation and Incorporation)&#8217;, in Weigel, Wolfgang (ed.), <em>Economic Analysis of Law &#8211; A Collection of Applications <\/em>, Vienna, \u0085sterreichischer Wirtschaftsverlag, 133-134. <\/li>\n<li>Pedersen, Bente Moll (1994), &#8216;Denmark: Joint Taxation: A Unique Way of Reducing Corporate Tax&#8217;, <b>48(11) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 574-578. <\/li>\n<li>Pereira, Alfredo M. (1993), &#8216;A Dynamic General Equilibrium Analysis of Corporate Tax Integration&#8217;, <b>15(1) <\/b> <em>Journal of Policy Modeling <\/em>, 63-89. <\/li>\n<li>Reaume, David M. (1976), &#8216;Short Run Corporate Tax Shifting by Profit Maximizing Oligopolists&#8217;, <b>4(1) <\/b> <em>Public Finance Quarterly <\/em>, 33-44. <\/li>\n<li>Ribstein, Larry E. (1992), &#8216;The Deregulation of Limited Liability and the Death of Partnership&#8217;, <b>70 <\/b> <em>Washington University Law Quarterly <\/em>, 417 ff. <\/li>\n<li>Ronen, Joshua and Aharoni, A. (1989), &#8216;The Choice among Accounting Alternatives and Management Compensation: Effects of Corporate Tax&#8217;, <b>64(1) <\/b> <em>Accounting Review <\/em>, 69-86. <\/li>\n<li>Rose-Ackerman, Susan (1982), &#8216;Unfair Competition and Corporate Income Taxation&#8217;, <b>34 <\/b> <em>Stanford Law Review <\/em>, 1017-1039. Reprinted In Rose Ackerman, Ed., The Economics Of Nonprofit Institutions, Pp. 394 414. <\/li>\n<li>Rousslang, Donald J. (1987), &#8216;The Effects of Recent Corporate Tax Changes on U.S. International Trade&#8217;, <b>40(4) <\/b> <em>National Tax Journal <\/em>, 603-615. <\/li>\n<li>Sarma, J.V.M. (1990), &#8216;1990 91 Budget and the New Corporate Tax Proposals: An Evaluation: India&#8217;, <b>44(7) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 347-349. <\/li>\n<li>Schadewald, Michael S. (1992), &#8216;Discussion of Expertise in Corporate Tax Planning: The Issue Identification Phase&#8217;, <b>30(0) <\/b> <em>Journal of Accounting Research <\/em>, 29-36. <\/li>\n<li>Scholes, Myron S. and Wolfson, Mark A. (1990), &#8216;The Effects of Changes in Tax Laws on Corporate Reorganization Activity&#8217;, <b>63(S) <\/b> <em>Journal of Business <\/em>, 141-164. <\/li>\n<li>Shaviro, Daniel N. (1995), &#8216;Risk-Based Rules and the Taxation of Capital Income&#8217;, <b>50 <\/b> <em>Tax Law Review <\/em>, 643-724. <\/li>\n<li>Sheffrin, Steven M. (1982), &#8216;What Have We Done to the Corporate Tax System?&#8217;, <b>25(2) <\/b> <em>Challenge <\/em>, 46-52. <\/li>\n<li>Shome, Parthasarathi (1985), &#8216;Is the Corporate Tax Shifted? Empirical Evidence from ASEAN&#8217;, <b>13(1) <\/b> <em>Public Finance Quarterly <\/em>, 21-46. <\/li>\n<li>Sloan, Frank A. and others (1988), &#8216;Cost of Capital to the Hospital Secto&#8217;, <b>7(1) <\/b> <em>Journal of Health Economics <\/em>, 25-45. <\/li>\n<li>Smith, Abbie (1990), &#8216;The Effects of Leveraged Buyouts&#8217;, <b>25(2) <\/b> <em>Business Economics <\/em>, 19-25. <\/li>\n<li>Smith, Andrew M. C. (1991), &#8216;Corporate and International Tax Reforms in 1991 Budget: New Zealand&#8217;, <b>45(11) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 530-537. <\/li>\n<li>Stephan, Paul B. III (1990), &#8216;Disaggregation and Subchapter C: Rethinking Corporate Tax Reform&#8217;, <b>76 <\/b> <em>Virginia Law Review <\/em>, 655-711. <\/li>\n<li>Stewart, J. C. (1989), &#8216;Transfer Pricing: Some Empirical Evidence from Ireland&#8217;, <b>16(3) <\/b> <em>Journal of Economic Studies <\/em>, 40-56. <\/li>\n<li>Suwanmala, Charas (1989), &#8216;Crisis and Response: Treasury Cash Balance Crisis in Thailand 1980 1982&#8217;, <b>9(3) <\/b> <em>Public Budgeting and Finance <\/em>, 27-36. <\/li>\n<li>Swan, Peter L. (1984), &#8216;Capital Gains, Cash Flow Taxes, and Corporate Tax Reform&#8217;, <b>1(3) <\/b> <em>Australian Tax Forum <\/em>, 292-311. <\/li>\n<li>Tajika, Eiji and Yui, Yuji (1988), &#8216;Cost of Capital and Effective Corporate Tax Rate the Case of Post War Japan (In Japanese)&#8217;, <b>39(2) <\/b> <em>Economic Review (Keizai Kenkyu) <\/em>, 118-128. <\/li>\n<li>Takirambudde, Peter Nanyenya (1994), &#8216;Botswana: Double Corporate Tax: Untangling the Undergrowth of Company and Shareholder Tax Rules&#8217;, <b>48(2) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 82-88. <\/li>\n<li>Van Rooijen, Martin J. (1977), &#8216;Interrelationship of Corporate Tax and Income Tax of Shareholders&#8217;, <b>31(2) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 64-68. <\/li>\n<li>Vazquez Vega, Pablo (1996), &#8216;\u00c0Discriminaci\u0097n positiva? La reforma del impuesto de sociedades en el Pais Vasco (Positive Discrimination? Corporate Tax Reform in Euskadi)&#8217;, <em>Revista de la Camara de Comercio, Industria y Navegaci\u0097n <\/em>. <\/li>\n<li>Virolainen, Kimmo (1991), &#8216;Corporate Tax Exhaustion and Financial Policy: Evidence on Finnish Data&#8217;, <b>4(2) <\/b> <em>Finnish Economic Papers <\/em>, 130-141. <\/li>\n<li>Von Martens, Christel (1992), &#8216;Beskattning av kapitalinkomster och av foretagsinkomst ur kommunal synvinkel (With English summary) (The Effect of the New Capital and Corporate Tax Reform on Local Government Finances)&#8217;, <b>45(3) <\/b> <em>Ekonomiska Samfundets Tidskrift <\/em>, 131-137. <\/li>\n<li>Wang, Leonard F. S. (1993), &#8216;Sector Specific Unemployment and Corporate Income Tax Incidence: A Geometric Exposition&#8217;, <b>37(1) <\/b> <em>American Economist <\/em>, 64-67. <\/li>\n<li>Wang, Leonard F. S. and Conant, John L. (1988), &#8216;Corporate Tax Evasion and Output Decisions of the Uncertain Monopolis t&#8217;, <b>41 <\/b> <em>National Tax Journal <\/em>, 579-581. <\/li>\n<li>Willard, Kristen L. (1994), &#8216;Do Taxes Level the Playing Field? How U.S. Tax Policy Affects the Investment Decisions of Foreign Affiliates in the United States&#8217;, <b>29(4) <\/b> <em>Columbia Journal of World Business <\/em>, 20-28. <\/li>\n<li>Winsen, Joseph K. (1992), &#8216;The Interaction Between Fringe Benefits Tax, Salary and Franked Dividends&#8217;, <b>Sept <\/b> <em>Australian Tax Review <\/em>, 149-154. <\/li>\n<li>Woodworth, Jay N. (1990), &#8216;Different Economic Systems: Vast New Opportunities for Business Economists: NABE Presidential Address&#8217;, <b>25(1) <\/b> <em>Business Economics <\/em>, 10-17. <\/li>\n<li>York, Harold L. (1993), &#8216;An Applied General Equilibrium Model of International Tax Competition among the Group of Seven Countries&#8217;, <b>15(56) <\/b> <em>Journal of Policy Modeling <\/em>, 653-672. <\/li>\n<li>Zarin Nejadan, Milad (1992), &#8216;Fiscalite, q de Tobin et investissement prive en Suisse&#8217;, <b>58(2) <\/b> <em>Recherches Economiques de Louvain <\/em>, 213-235. <\/li>\n<\/ul>\n<\/div>\n","protected":false},"parent":26944,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","_cloudinary_featured_overwrite":false},"class_list":["post-27139","law_economics","type-law_economics","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/law_economics\/27139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/law_economics"}],"about":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/types\/law_economics"}],"up":[{"embeddable":true,"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/law_economics\/26944"}],"wp:attachment":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/media?parent=27139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}