Submitted on: 13 March 2002.
Revised on: 10 July 2002.
Accepted on: 07 August 2002.
___________________Journal of the American Taxation Association
Submitted on: 05 January 2019.
Revised on: 01 May 2019.
Accepted on: 20 May 2019.
___________________Journal of the American Taxation Association
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Submitted on: 08 October 2021.
Revised on: 13 January 2022.
Accepted on: 09 March 2022.
___________________Journal of the American Taxation Association