WORDS: A New Approach to Determining the Factors Affecting Tax court Decisions Involving Real Estate Transactions.
本文提出一种基于WORDS计算机程序的新方法，通过分析税务案例的叙述内容来识别影响税务法院裁决的因素，并以房地产交易中资本利得与普通收入的区分为例进行验证。
Abstract This paper presents an alternative methodology for developing explanatory factors that are associated with Tax Court decisions. The WORDS computer program was used for measuring the content of narrative data in tax cases. The procedure is illustrated by developing factors that distinguish between capital gain and ordinary income in real estate transactions. The results are compared with another study on the same issue which used a traditional tax modeling methodology. Fifteen factors were identified by WORDS, of which seven were significant. A logistic; regression model was able to classify correctly 80 percent of the total observations in a jackknife holdout sample, indicating that the WORDS themes were consistent across the sample and are reliable measures of important factors that influence Tax Court decisions.