Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

This volume explores the latest issues in tax and taxation theory, including empirical studies using research methods from different institutional settings and contexts. It is essential reading for anyone interested in tax policy and its impact in practice.

Advances in Taxation is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world’s tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.

Methodologically, volume 20 features considerable breadth. Two articles support their conclusions with analytical modeling. Two others employ experimental methods using taxpayer/practitioner subjects. In addition, two use quasi-experimental empirical analyses. Of the last two articles, one uses survey methods, and the last is a review article.

Addresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels.