Download Advances in Taxation, Volume 15 by Thomas M Porcano PDF

By Thomas M Porcano

ISBN-10: 0762310650

ISBN-13: 9780762310654

"Advances in Taxation" publishes articles facing all features of taxation. Articles can tackle tax coverage concerns on the federal, kingdom, neighborhood, or overseas point. The sequence basically publishes empirical reports that deal with compliance, machine utilization, schooling, criminal, making plans, or coverage concerns. those stories mostly contain interdisciplinary study that comes with theories from accounting, economics, finance, psychology, and sociology.

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Extra info for Advances in Taxation, Volume 15

Example text

Shin, Y. (1992). Testing the null hypothesis of stationarity against the alternative of a unit root. Journal of Econometrics, 54, 159–178. Larkins, E. R. (1991). Alternative tax vehicles for exportation (Part II). The Tax Adviser, 22, 247–257. Laussel, D. (1992). Strategic commercial policy revisited: A supply function equilibrium model. American Economic Review, 82, 84–99. , & Stone, J. A. (1994). S. manufacturing industries. Southern Economic Journal, 60, 754–763. Lewis-Beck, M. (1986). Interrupted time series.

Schneeweis, T. (1985). A note on international trade and market structure. Journal of International Business Studies, 16, 139–152. 28 B. ANTHONY BILLINGS, GARY A. McGILL AND MBODJA MOUGOUE´ Stadler, M. (1991). R&D dynamics in the product life cycle. Journal of Evolutionary Economics, 1, 293–305. Stock, J. H. (1987). Asymptotic properties of least squares estimators of cointegrating vectors. Econometrica, 55, 1035–1056. S. Department of Commerce (various, 1967–1998). Survey of Current Business 47–78.

25. The intercept and slope parameter estimates at any given point in time are determined by taking the base year estimates (␤0 and ␤1 ) and adjusting them for cumulative changes up to that point. For example, for the post-1977 period, the intercept and the slope estimates are (␤0 + ␤2 + ␤4 ) and (␤1 + ␤3 + ␤5 ), respectively. For the post-1984 period, the intercept and the slope estimates are, respectively (␤0 + ␤2 + ␤4 + ␤6 ) and (␤1 + ␤3 + ␤5 + ␤7 ). 26. The results of these robustness tests are available on request from the authors.

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