DOCTORAL RESEARCH IN TAXATION.
本文介绍了1986年3月美国多所大学在税收领域的博士研究，包括一项关于离岸石油开发中税收会计方法选择的研究，以及一项关于消费税率对纳税人行为影响的研究。
Abstract This article presents information on doctoral research in taxation by students of various universities in the U.S., as of March 1986. In one of the doctoral research titled "Tax Accounting Method and Offshore Petroleum Development: A Policy Evaluation Model Employing Royalty Equivalents and Excise Taxes," the goal was to develop a methodology by which a government might choose a tax accounting method that would maximize the net present value of government revenues from a class of projects. The industry selected for study was off-shore petroleum. The methodology also determined the impact of tax accounting methods on reserves. In another dissertation "Tax Simplification: The Implications of a Consumption Tax Base on the Individual Taxpayer," taxpayer demographic attributes were examined in a model designed to provide some evidence as to the behavioral responses made by classes of taxpayers during periods of tax reform. Behavioral responses were also measured. The significant determinants of a taxpayer's consumption are labor income, capital income, permanent consumption and permanent income.