Advances in taxation. Vol. 20 / edited by Toby Stock.

Includes bibliographical references.

Could increasing the frequency of estimated tax payments decrease delinquency rates among the self-employed? / Valrie Chambers and Anthony P. Curatola -- The failure of private foundations to anticipate distribution shortfalls, causing effective tax rates greater than 100% / Noel Addy and Timothy Yoder -- Early exercise of call options to accelerate application of lower U.S. tax rates on capital gains / Stephen L. Liedtka and Nandkumar Nayar -- The effects of supervisory advice on tax professionals' information search behaviors / C. Bryan Cloyd, Brian C. Spilker and David A. Wood -- The effect of economic patriotism on tax morale and attitudes toward tax compliance / Jason MacGregor and Brett Wilkinson -- Property tax strategic interaction: a test of tax versus yardstick competition / Kimberly G. Key -- The tax gap: a methodological review / Norman Gemmell and John Hasseldine.

The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the "tax gap" literature. MacGregor and Wilkinson investigate the effect of economic patriotism on taxpayer compliance attitudes. Volume 20 also includes two articles on federal tax issues. Addy and Yoder investigate factors associated with private foundations that narrowly fail a test that would reduce the tax the foundation pays on investment income. Liedtka and Nayar examine the motivation for early exercise of certain stock options. Two articles in this volume examine state tax issues. Jalbert and Fleischman analyze interactions between federal section 179 deduction decisions and Hawaiian tax credit elections. Key investigates the effect of one county's property tax policy decisions on those of adjoining counties. Last but not least, one paper deals with practitioner information search. Cloyd, Spilker and Wood investigate how supervisors can affect the information search behavior of their subordinate practitioners.