Advances In Taxation, Volume 13

LIST OF CONTRIBUTORS Dale Bandy School of Accounting University of Central Florida Donna Bobek School of Accounting University of Central Florida Bradley D . Childs Department of Accounting Belmont University Anthony P . Curatola Department of Accounting Drexel University Richard C . Hatfield Department of Accounting Drexel University Jodie Houston Department of Commerce The Australian National University Andrew J. Judd School of Accounting University of Central Florida Charles F. Kelliher School of Accounting University of Central Florida James R. Lackritz College of Business Administration San Diego State University Linda Garrett Levy Department of Accounting University of Colorado-Denver J. David Mason Department of Accounting Clemson University vii William A . Raabe School of Business Samford University William Shafer Graziadio School of Business and Management, Pepperdine University Alfred Tran Department of Commerce The Australian National University Janet Trewin Department of Accounting Drexel University L . Melissa Walters-York R .O Anderson School of Management University of New Mexico Peter J. Westort Department of Accounting University of Massachusetts-Boston G. E. Whittenberg College of Business Administration San Diego State University EDITORIAL BOARD EDITOR Thomas M . Porcano Miami University Kenneth Anderson University of Tennessee Gary A . McGill University of Florida Caroline K . Craig Illinois State University Daniel P . Murphy University of Tennessee Anthony P. Curatola Drexel University Charles E . Price Auburn University Ted D . Englebrecht Old Dominion University William A . Raabe Samford University Philip J . Harmelink University of New Orleans Michael L . Roberts University of Alabama D . John Hasseldine University of Nottingham David Ryan Temple University Peggy A. Hite Indiana University-Bloomington Dan L . Schisler East Carolina University Beth B . Kern Indiana University-South Bend Toby Stock University of Colorado-Bould Suzanne M . Luttman Santa Clara University Is AD HOC REVIEWERS Janet A . Meade University of Houston John R . Robinson University of Texas-Austin Patrick J . Wilkie George Mason University ADVANCES IN TAXATION EDITORIAL POLICY AND CALL FOR PAPERS Advances in Taxation (AIT) is a refereed academic tax research annual. Academic articles on any aspect of federal, state, local, or international taxation will be considered. These include, but are not limited to, compliance, computer usage, education, law, planning, and policy. Interdisciplinary research involving economics, finance, or other areas also is encouraged. Acceptable research methods include any analytical, behavioral, descriptive, legal, quantitative, survey, or theoretical approach appropriate for the project. Manuscripts should be readable, relevant, and reliable. To be readable, manuscripts must be understandable and concise. To be relevant, manuscripts must be directly