Abstract The article presents abstracts of various doctoral research papers on taxation. The paper The Effect of Framing Persuasive Communications on Tax-Payer Compliance by D. John Hasseldine addressed two primary research questions: what effect does the communication of legal sanctions or an appeal to conscience have on taxpayer compliance and what is the effect of manipulating the framing of the persuasive communications read by subjects. The paper Corporate Tax Equity and the Tax Reform Act of 1986: An Examination of the Relationship Between Effective Tax Rates and Investment Risk by Roger L. Lirely highlights that the corporate provisions of the Tax Reform Act of 1986 (TRA86) were designed to ensure that corporations pay taxes in proportion to theft abilities to pay tax and to equalize the tax burdens of diverse economic activities. Prior research used financial statement data to examine the distribution of corporate average effective tax rates and reached inconsistent conclusions regarding the effects of TRA86 on the equality of corporate tax burdens.
Kenneth B. Anderson (Mon,) studied this question.