DOCTORAL RESEARCH IN TAXATION.
本文总结了多项税收研究，涵盖归集税制对跨国公司的影响、FAS No.109的会计选择与估值、以及税务师或有收费安排对合规的影响，适合关注税收政策与会计实务的研究者。
Abstract The article presents summary of various research papers related to taxation. "The Effects of Imputation Tax Systems on Multinational Investment, Financing and Accounting Strategies," by Jennifer L. Babcock, shows that the U.S. is one of a few remaining countries to tax distributed corporate earnings twice-once at the corporate level and again at the individual level. In contrast, many other countries have adopted imputation systems that refund domestic corporate taxes through dividend tax credits. "Accounting Choice and Valuation Considerations of FAS No. 109," by Christine Czekai Bauman examines descriptively, and from a valuation perspective, issues surrounding Financial Accounting Standard No. 109, Accounting for Income Taxes. The research evaluates implementation of the Standard by examining determinants for recording deferred tax asset valuation allowances. "Analysis of the Impact of a Contingent Fee Arrangement Between a Tax Preparer and a Taxpayer on Tax Preparer Compliance," by Daisy S. Beck suggests that tax aggressiveness is prevalent among tax preparers. Treasury concern about this behavior has prompted certain policies to be issued to mitigate aggressive tax reporting by tax preparers.