Journal of the American Taxation Association http://scitation.aip.org/ Journal of the American Taxation Association Additional Journal Content http://link.aip.org/link/?JAT/33/i/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, i (2011)] published Tue Oct 18, 2011. Tax Equalization in Mutual Funds http://link.aip.org/link/?JAT/33/89/1&agg=rss Steven L. Gill and Christopher Schwarz<br/> ABSTRACT: By making an annual tax election, open-ended mutual funds can treat redeeming shareholders as if they have been allocated a pro-rata share of taxable gains, when in fact they have not (known as equalization). Equalization provides significant benefits to shareholders and funds; however, it ... [J. Am. Tax. Assoc. 33, 89 (2011)] published Tue Oct 18, 2011. Short-Term Incentive Effects of a Reduction in the NOL Carryback Period http://link.aip.org/link/?JAT/33/67/1&agg=rss Susan M. Albring, Dan S. Dhaliwal, Inder K. Khurana, and Raynolde Pereira<br/> ABSTRACT: We examine whether the Taxpayer Relief Act of 1997 (TRA 1997), which reduced the net operating loss (NOL) carryback period from three to two years, created a short-term incentive effect to shift income to accelerate loss recognition in the tax year 1997. We find that our sample of NOL firm ... [J. Am. Tax. Assoc. 33, 67 (2011)] published Tue Oct 18, 2011. The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior http://link.aip.org/link/?JAT/33/35/1&agg=rss Michael P. Donohoe and Gary A. McGill<br/> ABSTRACT: We use event study techniques to gauge market participants' ex ante perceptions regarding the benefits and burdens of the Schedule M-3, and structural break analysis to investigate whether managers make ex ante or ex post changes in book-tax differences as a result of this mandatory change ... [J. Am. Tax. Assoc. 33, 35 (2011)] published Tue Oct 18, 2011. DISCUSSION OF Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations? http://link.aip.org/link/?JAT/33/29/1&agg=rss Jennifer L. Blouin<br/> Abstract not available. [J. Am. Tax. Assoc. 33, 29 (2011)] published Tue Oct 18, 2011. Manuscript Preparation and Style http://link.aip.org/link/?JAT/33/157/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, 157 (2011)] published Tue Oct 18, 2011. Editorial Policy and Style Information for The Journal of the American Taxation Association http://link.aip.org/link/?JAT/33/155/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, 155 (2011)] published Tue Oct 18, 2011. Editor's Report http://link.aip.org/link/?JAT/33/151/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, 151 (2011)] published Tue Oct 18, 2011. The Theory of Taxation and Public Economics http://link.aip.org/link/?JAT/33/147/1&agg=rss LOUIS KAPLOW and J. David Golub<br/> Abstract not available. ... [J. Am. Tax. Assoc. 33, 147 (2011)] published Tue Oct 18, 2011. The Logic of Subchapter K: A Conceptual Guide to Taxation of Partnership http://link.aip.org/link/?JAT/33/145/1&agg=rss LAURA E. CUNNINGHAM, NOEL B. CUNNINGHAM, and Ron West<br/> Abstract not available. ... [J. Am. Tax. Assoc. 33, 145 (2011)] published Tue Oct 18, 2011. Summaries of Papers on this Issue http://link.aip.org/link/?JAT/33/137/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, 137 (2011)] published Tue Oct 18, 2011. Is There an Association between Earnings Management and Auditor-Provided Tax Services? http://link.aip.org/link/?JAT/33/111/1&agg=rss Gopal V. Krishnan and Gnanakumar Visvanathan<br/> ABSTRACT: The issue of whether auditor-provided nonaudit services enhance or exacerbate financial reporting quality has been intensely debated among regulators, auditors, investors, academic researchers, and the media. In 2006, the SEC approved the rules proposed by the PCAOB limiting the tax servic ... [J. Am. Tax. Assoc. 33, 111 (2011)] published Tue Oct 18, 2011. Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations? http://link.aip.org/link/?JAT/33/1/1&agg=rss Susan M. Albring, Lillian F. Mills, and Kaye J. Newberry<br/> ABSTRACT: We examine whether U.S. multinationals' private and public debt constraints influence their responses to a temporary reduction in repatriation taxes (tax holiday). Using a sample of 421 U.S. multinationals with permanently reinvested earnings, we find that external debt constraints played ... [J. Am. Tax. Assoc. 33, 1 (2011)] published Tue Oct 18, 2011. Additional Journal Content http://link.aip.org/link/?JAT/33/i/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, i (2011)] published Wed Feb 9, 2011. Tax-Motivated Increases in Qualifying Distributions by Private Foundations http://link.aip.org/link/?JAT/33/79/1&agg=rss Timothy R. Yoder, Noel Addy, and Brian P. McAllister<br/> ABSTRACT: We examine three categories of private foundations with tax incentives to increase their qualifying distributions: (1) foundations barely qualifying for the 1 percent tax rate on net investment income, (2) foundations barely avoiding the tax on undistributed income, and (3) foundations tha ... [J. Am. Tax. Assoc. 33, 79 (2011)] published Wed Feb 9, 2011. Editorial Policy and Style Information for the Journal of the American Taxation Association http://link.aip.org/link/?JAT/33/119/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, 119 (2011)] published Wed Feb 9, 2011. Federal Estate and Gift Taxation http://link.aip.org/link/?JAT/33/117/1&agg=rss RICHARD B. STEPHENS, STEPHEN A. LIND, GUY B. MAXFIELD, DENNIS A. CALFEE, ROBERT B. SMITH et al.<br/> Abstract not available. [J. Am. Tax. Assoc. 33, 117 (2011)] published Wed Feb 9, 2011. The Fair Tax Solution: Financial Justice for All Americans http://link.aip.org/link/?JAT/33/115/1&agg=rss KEN HOAGLAND and Leonard Goodman<br/> Abstract not available. [J. Am. Tax. Assoc. 33, 115 (2011)] published Wed Feb 9, 2011. SUMMARIES OF PAPERS IN THIS ISSUE http://link.aip.org/link/?JAT/33/109/1&agg=rss <br/> Abstract not available. [J. Am. Tax. Assoc. 33, 109 (2011)] published Wed Feb 9, 2011. Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors http://link.aip.org/link/?JAT/33/51/1&agg=rss Joseph Comprix, Roger C. Graham, and Jared A. Moore<br/> ABSTRACT: It is well known that the objectives of financial accounting and tax accounting sometimes conflict, resulting in book-tax differences (BTDs). In this study we test for associations between measures of BTDs and measures of market participants' uncertainty regarding the information conveyed ... [J. Am. Tax. Assoc. 33, 51 (2011)] published Wed Feb 9, 2011. Effects of Dispositional Motivation on Knowledge and Performance in Tax Issue Identification and Research http://link.aip.org/link/?JAT/33/25/1&agg=rss Robert H. Ashton and Michael L. Roberts<br/> ABSTRACT: Previous accounting research on how motivation affects judgment/decision making performance has examined the influence of temporal incentives such as monetary rewards and accountability. We extend this line of research by examining dispositional motivationthe stable individual trait of ach ... [J. Am. Tax. Assoc. 33, 25 (2011)] published Wed Feb 9, 2011.