Advances in Taxation

List of Contributors. EDITORIAL BOARD. Ad hoc Reviewers. Advances in taxation editorial policy and call for papers. The effect of policy objectives, complexity, and self-interest on individuals' comparative fairness judgments of a flat tax. Tax subsidy increases in anticipation of tax rate changes. Equality or simplicity: The income taxation of retirement plan distributions. A survey of tax evasion using the randomized response technique. An examination of the “relistic possibility” standard's influence on tax practitioner aggressiveness. The use of the latent constructs method in behavioral accounting research: The measurement of client advocacy. Tax practitioners' willingness to trust clients: Effects of prior experience, situational and dispositional variables. Measuring variation in tax liability among economic equals. The use of Generally Accepted Accounting Principles (GAAP) in tax litigation.