Advances in Taxation

List of contributors. Editorial board. Ad hoc reviewers. Editorial policy and manuscript form guidelines. Tax preparers and horizontal tax equity (R.G. Allan, H.J. Iglarsh). The impact of the home mortgage interest deduction on homeowners' tax liabilities and the home purchase decision (T. Ashley et al.). The progressivity of helping families with children: the Canadian experience, 1985-1994 (A.M.G. Gelardi). An experimental examination of the separate effects of tax rate and income level on taxpayer compliance (J.L. Hamm, R.C. Ricketts). Tax incentives for exporting and retirement savings: strange new bedfellows (E.R. Larkins, F.A. Jacobs). Tax workpaper review: the impact of staff conclusions and argument presentation (A.G. Mayper et al.). Refining tax progressivity measures: the effect of the filing status covariate (S.E. Nutter et al.). The use of neural networks in tax research (T.S. Quinn, T.K. Flesher). Evidence of the desirability of an alignment of tax rules with financial accounting rules (A.V. Tran).