Title

A Tax Planning Case Using A Taxpayer Life-Cycle Approach

Keywords

Behavioral tax research; Case analysis; Tax planning; Taxpayer life-cycle approach

Abstract

This chapter presents a seven-part case developed for use in a graduatelevel tax planning class. The case is organized in a taxpayer/business "life-cycle" approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004 2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.

Publication Date

1-1-2014

Publication Title

Advances in Accounting Behavioral Research

Volume

17

Number of Pages

119-160

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1108/S1475-148820140000017004

Socpus ID

84928383034 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84928383034

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