An Analysis of Ph.D. Dissertations in Taxation: 1977-1985.

Key Points

• The study aims to classify and analyze doctoral dissertations in taxation from 1977 to 1985 based on multiple criteria.
• Classified 496 doctoral dissertations by year, degree, government, methodology, source, and topic.
• Utilized a log-linear model for statistical analysis to evaluate differences between dissertation authors.
• Found significant differences in dissertations between accountants and non-accountants (economists).