Advances In Taxation, Volume 17

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 Beth B. Kern Indiana University-South Bend Caroline K. Craig Illinois State University Gary A. McGill University of Florida Anthony P. Curatola Drexel University Janet A. Meade University of Houston Ted D. Englebrecht Louisiana Tech University Michael L. Roberts University of Colorado-Denver Philip J. Harmelink University of New Orleans David Ryan Temple University D. John Hasseldine University of Nottingham Dan L. Schisler East Carolina University Peggy A. Hite Indiana University-Bloomington Toby Stock Ohio University ix AD HOC REVIEWERS Bruce Lubich University of Maryland – University College Lawrence Brown Georgia State University Michael Calegary Santa Clara University Steven Matsunaga University of Oregon Deborah Garvey Santa Clara University John Phillips University of Connecticut Jeffrey Gramlich University of Southern Maine Debra Sanders Washington State University Robert Halperin Hong Kong Polytechnic University Michael Schadewald University of WisconsinMilwaukee Cherie Hennig Florida International University Jerrold Stern Indiana University Mary Ann Hofmann Andrews University Robert Yetman University of California – Davis Yongtae Kim Santa Clara University xi STATEMENT OF PURPOSE Advances in Taxation is a refereed academic tax journal published annually. Academic articles on any aspect of Federal, state, local, or internati