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
