Volume 13 (2003) Empirical Taxation
Introduction
Introduction: Empirical Taxation
Nancy Staudt
Essays
Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities
William M. Gentry and David M. Schizer
Fear and Greed in Tax Policy: A Qualitative Research Agenda
Christopher C. Fennell and Lee Anne Fennell
Contractual Compliance and the Federal Income Tax System
John T. Scholz
Exploring the “Myth of Parity" in State Taxation: State Court Decisions Interpreting Public Law 86—272
Bradley W. Joondeph
Local Control of the Bureaucracy: Federal Appeals Courts, Ideology, and the Internal Revenue Service
Robert M. Howard and David C. Nixon
Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges' Social Backgrounds and of Other Aspects of Litigation
Daniel M. Schneider
Judging Statutes: Thoughts on Statutory Interpretation and Notes for a Project on the Internal Revenue Code
Lee Epstein, Nancy Staudt, and Peter J. Wiedenbeck
Notes
Repressed Memories: Do Triggering Methods Contribute to Witness Testimony Reliability?
Camille Fletcher
Elaborating on Sham Transactions As Evidence of Violations of the Anti-Kickback Statute
Jeffrey Schwartz
New York Times Co., Inc. v. Tasini: A Rational United States Supreme Court Ruling on the Rights of Freelance Authors?
Mili Kamlesh Vakil