Analysis classifies doctoral dissertations in taxation by various factors, indicating significant differences in authorship.
Doctoral dissertations in taxation (496) completed during 1977-1985 were classified by year, degree, government, methodology, source, and topic. A log-linear model-fitting analysis Indicates that doctoral dissertations in taxation written by accountants and non-accountants (i.e., economists) differ significantly.
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O'Neil et al. (1988) studied this question.
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