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The aim is to present various doctoral research works in taxation conducted at U.S. universities.

Doctoral Research in Taxation.

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This article summarizes doctoral research findings on taxation, highlighting key impacts and proposals for simplification.

The aim is to present various doctoral research works in taxation conducted at U.S. universities.
Review of doctoral research topics in taxation from U.S. universities as of September 1994.
Examination of specific case studies, such as the Tax Reform Act of 1986 and its provisions.
Assessment of Sections like 263A and their impact on companies.
Identified the ambiguous nature of rifle-shot transition rules and their limited transparency for taxpayers.
Highlighted the significant revenue impact of Section 263A on specific categories of companies.

Dave N. Stewart (1994) studied this question.

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