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Submitted on: 22 June 2011.
Revised on: 25 August 2011.
Accepted on: 18 October 2011.
___________________Journal of the American Taxation Association
Submitted on: 20 December 2019.
Revised on: 15 March 2020.
Accepted on: 25 March 2020.
___________________Journal of the American Taxation Association
Submitted on: 08 May 2003.
Revised on: 05 June 2003.
Accepted on: 01 August 2003.
___________________Journal of the American Taxation Association
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Submitted on: 03 April 2002.
Revised on: 03 July 2002.
Accepted on: 25 July 2002.
___________________Journal of the American Taxation Association
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