Spotlight,
2025
University of Mississippi
Washington Report: Tax Division Statement On Revised Sec. 274 Question,
2025
University of Mississippi
Washington Report: Tax Division Statement On Revised Sec. 274 Question, Kenneth F. Thomas
Tax Adviser
No abstract provided.
Employee Stock Ownership Trusts: 1978 Developments,
2025
University of Mississippi
Employee Stock Ownership Trusts: 1978 Developments, Paul Lieberman
Tax Adviser
No abstract provided.
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I),
2025
University of Mississippi
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Tax Planning For Educational Benefits,
2025
University of Mississippi
Tax Planning For Educational Benefits, Joseph L. Boyd, Charles H. Calhoun
Tax Adviser
No abstract provided.
Final Sec. 83 Regs: Dividends On Restricted Stock As Compensation,
2025
University of Mississippi
Final Sec. 83 Regs: Dividends On Restricted Stock As Compensation, Joseph E. Bernstein
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 10, Number 2, February 1979,
2025
University of Mississippi
The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended January 1979,
2025
University of Mississippi
Author Index, 12 Months Ended January 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Washington Report: Tax Division Comments On Foreign Tax Credit Regs, Project,
2025
University of Mississippi
Washington Report: Tax Division Comments On Foreign Tax Credit Regs, Project, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Spotlight,
2025
University of Mississippi
Investment Tax Credit For Farmers And Agriculturalists,
2025
University of Mississippi
Investment Tax Credit For Farmers And Agriculturalists, Douglas O. Thure
Tax Adviser
No abstract provided.
Viewpoint: How Confidential Is The Tax Return?,
2025
University of Mississippi
Viewpoint: How Confidential Is The Tax Return?, Howard T. Martin
Tax Adviser
No abstract provided.
Estate Tax Deduction For Administration Expenses - Circuits In Conflict,
2025
University of Mississippi
Estate Tax Deduction For Administration Expenses - Circuits In Conflict, William R. Brennan Jr.
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Planning Contractual Deferred Compensation Arrangements For Professional Athletes,
2025
University of Mississippi
Planning Contractual Deferred Compensation Arrangements For Professional Athletes, Cym H. Lowell
Tax Adviser
No abstract provided.
Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others,
2025
Brigham Young University - Provo
Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others, Ryan D. Sommerfeldt
Faculty Publications
Out Of The Vacuum: The Effect Of Tax Liability Changes On Compliance In The Presence Of Withholding Position And Group Affiliation,
2025
University of South Carolina
Out Of The Vacuum: The Effect Of Tax Liability Changes On Compliance In The Presence Of Withholding Position And Group Affiliation, Chelsea Rae Austin, Donna Bobek Schmitt, Spenser G. Seifert
Faculty Publications
Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position. Additionally, tax law changes are often enacted in politically polarized environments. We examine how three factors—tax liability changes, withholding position, and group affiliation—combine to influence individuals' tax compliance decisions. Our experimental results show that a tax increase is universally experienced as a loss, even when coupled with a tax refund and enacted by an …
In Crypto We Trust: A Cross-National Comparison Of Factors Affecting Trust In Cryptocurrencies,
2025
Monash University
In Crypto We Trust: A Cross-National Comparison Of Factors Affecting Trust In Cryptocurrencies, Arif Perdana, W. Eric Lee, Chu Yeong Lim, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
Background: Trust in cryptocurrencies is a complex and evolving construct influenced by technological, economic, and social factors. Unlike traditional information systems that rely on institutional trust, cryptocurrency users often depend on underlying technology and community insights. Despite growing interest, existing research has primarily focused on narrow aspects of trust, with limited cross-national perspectives and comprehensive models.
Method: This study investigates how geographic differences impact user trust in cryptocurrencies by surveying 644 respondents from China, Germany, and the USA. Drawing on established trust formation theories, it utilizes a comprehensive model encompassing technological, economic, and social factors.
Results: Our analysis reveals multiple …
