The Journal of the American Taxation Association held its Twelfth Annual Tax Research Conference in San Diego on Friday. Here are the papers:
- Experimental Evidence on the Role of Tax Complexity in Investment Decisions, by Scott J. Boylan (Washington & Lee) & Peter J. Frischmann (Idaho State)
- Presenter: Scott Boylan
- Discussant: Anne M. Magro (Oklahoma University)
- Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach, by Donna D. Bobek (Central Florida), Richard C. Hatfield (Alabama) & Kristin Wentzel (La Salle)
- Presenters: Donna Bobek & Rick Hatfield
- Discussant : Diana Falsetta (Northeastern)
- Tax Avoidance by Nonprofit Organizations, by Thomas C. Omer (Texas A&M) & Robert J. Yetman (California-Davis)
- Presenter: Bob Yetman
- Discussant: Andrew P. Schmidt (Columbia)
- Stock Price Reaction to a Reduction in the Capital Gains Tax Rate, by Kirsten A. Cook (Texas A&M)
- Presenter: Kirsten Cook
- Discussant: Garth Novack (Utah State)
