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Acknowledgments: The authors appreciate the support of the Center for Applied Real Estate Education and Research and the helpful comments from Ted Moore and seminar participants at the University of South Carolina.

abstract: taxpayers right have to enumerate most important part of taxion law as for power and particular authority tax organization.today this subject lionze because notation of citizen right in the taxion system of development country and they use variouse methods for it’s nomination and performance in the their taxion law. in this reaserch is tried to survey basics taxpayers rights like:righ...

We examine whether the information content of earnings is inversely related to the degree of conformity between financial accounting income and taxable income. Our inquiry exploits a natural experiment first examined by Guenther et al. (1997) in which a set of U.S. firms were forced to increase their book-tax conformity as a result of a change in the tax law. We find evidence consistent with th...

On November 27, 2001, the Supreme Court ruled in Chickasaw v. United States that Native American gaming (NAG) firms are subject to federal excise and occupational taxes. Prior to the decision, these firms had been exempt from all federal taxation. We hypothesize that Chickasaw improves the competitive position of publicly traded gaming firms and their suppliers by leveling the playing field for...