Advances in Taxation is a refereed academic tax journal published annually.
Academic articles on any aspect of Federal, state, local, or international
taxation will be considered. These include, but are not limited to, compli-
ance, education, law, planning, and policy. Interdisciplinary research in-
volving economics, ﬁnance, or other areas also is encouraged. Acceptable
research methods include any analytical, behavioral, descriptive, legal,
quantitative, survey, or theoretical approach appropriate to the project....