Advances In Taxation, Volume 15

CONTENTS LIST OF CONTRIBUTORS vii EDITORIAL BOARD ix AD HOC REVIEWERS xi AIT STATEMENT OF PURPOSE xiii THE EFFECT OF EXPORT TAX INCENTIVES ON EXPORT VOLUME: THE DISC/FSC EVIDENCE B. Anthony Billings, Gary A. McGill and Mbodja Mougoué 1 IMPLICATIONS OF BENCHMARK STATE AND LOCAL TAX RATES FOR MEASURES OF ESTIMATED IMPLICIT TAXES Bradley D. Childs 29 TAX ADMINISTRATION PROBLEMS: GAO-IDENTIFIED SHORTCOMINGS AND IMPLICATIONS Philip J. Harmelink, Thomas M. Porcano and William M. VanDenburgh 43 IMPLICIT TAXES AND PROGRESSIVITY Harvey J. Iglarsh and Ronald Gage Allan 93 THE ASSOCIATION OF CAREER STAGE AND GENDER WITH TAX ACCOUNTANTS’ WORK ATTITUDES AND BEHAVIORS Suzanne Luttman, Linda Mittermaier and James Rebele v 111 vi THE DETERMINANTS OF STAFF ACCOUNTANTS’ SATISFACTION WITH SERVICES AT KOREAN DISTRICT TAX OFFICES Tae sup Shim 145 TAX POLICY EFFECTIVENESS AS MEASURED BY RESPONSES TO LIMITS PLACED ON THE DEDUCTION OF EXECUTIVE COMPENSATION Toni Smith 173 LIST OF CONTRIBUTORS Ronald Gage Allan Office of Student Financial Services, Georgetown University, USA B. Anthony Billings Department of Accounting, Wayne State University, USA Bradley D. Childs College of Business Administration, Belmont University, USA Philip J. Harmelink Department of Accounting, University of New Orleans, USA Harvey J. Iglarsh McDonough School of Business, Georgetown University, USA Suzanne Luttman Leavey School of Business, Santa Clara University, USA Gary A. McGill Fisher School of Accounting, University of Florida, USA Linda Mittermaier Accounting Department, Capital University, USA Mbodja Mougou´e Department of Finance and Business Economics, Wayne State University, USA Thomas M. Porcano Department of Accountancy, Miami University, USA James Rebele Rauch Business Center, Lehigh University, USA Tae sup Shim Department of Tax and Accounting, Incheon City College, South Korea vii viii Toni Smith Department of Accounting and Finance, University of New Hampshire, USA William M. VanDenburgh Department of Accounting, Louisiana State University, USA EDITORIAL BOARD EDITOR Thomas M. Porcano Miami University ASSOCIATE EDITOR Charles E. Price Auburn University Kenneth Anderson University of Tennessee, USA Beth B. Kern Indiana University-South Bend, USA Caroline K. Craig Illinois State University, USA Suzanne M. Luttman Santa Clara University, USA Anthony P. Curatola Drexel University, USA Gary A. McGill University of Florida, USA Ted D. Englebrecht Louisiana Tech University, USA Janet A. Meade University of Houston, USA Daniel P. Murphy University of Tennessee, USA Philip J. Harmelink University of New Orleans, USA Charles E. Price Auburn University, USA D. John Hasseldine University of Nottingham, England William A. Raabe Ohio State University, USA Peggy A. Hite Indiana University-Bloomington, USA Michael L. Robert