tailieunhanh - Taxation without Representation in Contemporary Rural China

The financial burdens imposed on peasants have become a major source of discontent in the Chinese countryside and a worrisome source of political and social instability for the Chinese government. Throughout the 1990s and into the new century, much of rural China has been in a state of crisis as tension has grown between the peasant masses and the state. Farmers who bitterly resented the taxburden began increasingly to protest (sometimes violently) against unpredictable and open-ended financial exactions by predatory local governments. Local rural officials, in turn, are driven by intense pressure to develop and modernize in order to catch up with the more highly developed coastal areas | CONTENTS LIST OF CONTRIBUTORS vii EDITORIAL BOARD ix AD HOC REVIEWERS xi AIT STATEMENT OF PURPOSE xiii MAIN ARTICLES PROFESSIONAL LIABILITY SUITS AGAINST TAX ACCOUNTANTS SOME EMPIRICAL EVIDENCE REGARDING CASE MERIT Donna D. Bobek Richard C. Hatfield and Sandra S. Kramer 3 AN EMPIRICAL ASSESSMENT OF SHIFTING THE PAYROLL TAX BURDEN IN SMALL BUSINESSES Ted D. Englebrecht and Timothy O. Bisping 25 AN EMPIRICAL EXAMINATION OF INVESTOR OR DEALER STATUS IN REAL ESTATE SALES Ted D. Englebrecht and Tracy L. Bundy 55 CHARITABLE GIVING AND THE SUPERDEDUCTION AN INVESTIGATION OF TAXPAYER PHILANTHROPIC BEHAVIOR FOLLOWING THE MOVE FROM A TAX DEDUCTION TO A TAX CREDIT SYSTEM Alexander M. G. Gelardi 73 v vi HOW ENGAGEMENT LETTERS AFFECT CLIENT LOSS AND REIMBURSEMENT RISKS IN TAX PRACTICE Lynn Comer Jones Ernest R. Larkins and Ping Zhou 95 THE ALTERNATIVE MINIMUM TAX EMPIRICAL EVIDENCE OF TAX POLICY INEQUITIES AND A RAPIDLY INCREASING MARRIAGE PENALTY John J. Masselli Tracy J. Noga and Robert C. Ricketts 123 AN EMPIRICAL INVESTIGATION OF FACTORS INFLUENCING TAX-MOTIVATED INCOME SHIFTING Toby Stock 147 RESEARCH NOTES ACADEMIC TAX ARTICLES PRODUCTIVITY AND PARTICIPATION ANALYSES 1980-2000 Paul D. Hutchison and Craig G. White 181 EDUCATORS FORUM EXPORT INCENTIVES AFTER REPEAL OF THE EXTRATERRITORIAL INCOME EXCLUSION Ernest R. Larkins 201 LIST OF CONTRIBUTORS Timothy O. Bisping Department of Economics and Finance Louisiana Tech University USA Donna D. Bobek School of Accounting University of Central Florida USA Tracy L. Bundy School of Professional Accountancy Louisiana Tech University USA Ted D. Englebrecht School of Professional Accountancy Louisiana Tech University USA AlexanderM. G. Gelardi College of Business University of St. Thomas St. Paul MN USA Richard C. Hatfield Department of Accounting University of Texas at San Antonio USA Paul D. Hutchison Department of Accounting University of North Texas USA Lynn Comer Jones Department of Accounting and Finance University of North .