Doctoral Research in Taxation.

Abstract This article presents information on various doctoral researches in taxation done by students of the U. S. universities, as of September 1994. One of the doctoral researches is titled "The Timing of the Stock Market Reaction to Rifle-Shot Transition Rules in the Tax Reform Act of 1986, " by David S. Hulse. As part of the Tax Reform Act of 1986, the U. S. Congress granted 10. 6 billion of targeted tax brakes to specific taxpayers. Many of these so-called rifle-shot transition rules were written to benefit only one taxpayer and in ambiguous language so that the beneficiaries could not be easily identified. Another doctoral research titled "Internal Revenue Code Section 263A: An Assessment of Its Impact and Proposals for Simplification, " was conducted by Paul G. Schloemer. Section 263A was one of the largest revenue raising provisions enacted in the Tax Reform Act of 1986. The primary objective of this research was empirical assessment of 263A to determine the relative impact on various categories of affected companies, identifying categories that paid a relatively larger share of the tax imposed by 263A.