Sage Journals: Discover world-class research

Retricted access

Research article

First published 2019-11

A historical review of the rise of tax effect accounting as a financial reporting norm

Elizabeth Frances Morton

Accounting History

Retricted access

Research article

First published 2000-03

The Effect of Personal Property Taxes on Consumer Vehicle-Purchasing Decisions: A Partitioned Price/Mental Accounting Theory Analysis

Richard L. Ott, David M. Andrus

Public Finance Review

Open access

Research article

First published 2025

Loss Aversion and Tax Evasion: Theory and Evidence

Sanjit Dhami, Narges Hajimoladarvish, Pavan Mamidi

Arthaniti: Journal of Economic Theory and Practice

Retricted access

Research article

First published 1987-11

A General Accounting Model of Intergovernmental Tax and Benefit Effects on Business

R J Bennett

Environment and Planning A: Economy and Space

Retricted access

Research article

First published 2007-05

The Impact of State Corporate Taxes on FDI Location

Claudio A. Agostini

Public Finance Review

Retricted access

Research article

First published 1994-07

Who Pays Broad-Based Energy Taxes? Computing Lifetime and Regional Incidence*

Nicholas Bull, Kevin A. Hassett, Gilbert E. Metcalf

The Energy Journal

Retricted access

Research article

First published 2023-7

The Impact of State 529 Plan Tax Incentives on Take-Up and Savings

Bradley T. Heim, Ruth Winecoff

Public Finance Review

Retricted access

Research article

First published 2003-06

The Role of Political Costs in the Deferred Tax Policy Choice

Baljit K. Sidhu, Greg Whittred

Australian Journal of Management

Retricted access

Research article

First published 1984-10

Sales Tax Audit Performance among the States

Robert L. Conn, Paul F. Williams, William E. Young

Public Finance Review

Retricted access

Review article

First published 1993-4

An Investigation of the Firm Size—Effective Tax Rate Relation in the 1980s

Thomas C. Omer, Karen H. Molloy, David A. Ziebart

Journal of Accounting,Auditing & Finance

Search results