Doctoral Research in Taxation.

Abstract The article presents various abstracts on research in the field of taxation by the tax doctoral graduates. "Analysis of Financial Accounting Measures of Deferred Tax Liabilities," by Benjamin C. Ayers is a study which compares deferred tax liabilities. "Tax Payment-Based Liquidity Effects: Using Historical Evidence of a Tax-Based January Effect to Investigate a New Seasonal," by Anthony J. Cataldo examines the potential existence of any market reactions that may have resulted from the imposition and expansion of withholding at the source and quarterly and estimated tax payments. Some of the abstracts presented are "Taxpayer Noncompliance: The Case of High Income Self-employed Taxpayers," by H. Wayne Cecil, The Effects of Departures from Prior Return Measures on Individual Taxpayer Frame and Tax Reporting Decisions," by Phyllis V. Copeland, "Tax Reform Act of 1986 Effect on Corporate Capital Structure," by A. Osh Elnagger, "The Effect of Taxes on the Structure of Corporate Acquisitions," by Merle M. Erickson.