Concepedia

Tax Judgment

Tax Judgment is a scholarly construct in the field of Tax Controversy Accounting that denotes a formal, reasoned decision rendered by a judicial or administrative authority to resolve a disputed tax matter, distinguishing it from alternative dispute resolution outcomes by its binding legal precedent and procedural legitimacy.

36

Publications

1.4K

Citations

46

Authors

29

Institutions

Publications per year

2017–2026

0

Variants

Tax Judgements

Parents

Publications

36

A Multidimensional Analysis of Tax Practitioners' Ethical Judgments

Cheryl A. Cruz, William E. Shafer, Jerry R. Strawser · Journal of Business Ethics · 2000 · 136 citations

, , +15

The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations

C. Bryan Cloyd, Brian C. Spilker · The Accounting Review · 1999 · 134 citations

, , +14

Thinking about tax.

Edward J. McCaffery, Jonathan Baron · Psychology Public Policy and Law · 2006 · 127 citations

, , +16

The Method of Comparables and Tax Court Valuations of Private Firms: An Empirical Investigation

Randolph P. Beatty, Susan Riffe, Rex Thompson · Accounting Horizons · 1999 · 123 citations

, , +13

A STUDY OF TAX EVASION JUDGMENTS

Steven E. Kaplan, Philip M.J. Reckers · National Tax Journal · 1985 · 104 citations

, , +5

1–5 of 36

Authors

46

  1. EJ
    Edward J. McCaffery

    University of Southern California, United States

    4 publications · 176 citations

    4

    h-index

  2. AM
    Anne M. Magro

    George Mason University, United States

    4 publications · 110 citations

    4

    h-index

  3. PM
    Philip M.J. Reckers

    Arizona State University, United States

    4 publications · 219 citations

    4

    h-index

  4. CB
    C. Bryan Cloyd

    Virginia Tech, United States

    3 publications · 171 citations

    3

    h-index

  5. BC
    Brian C. Spilker

    Brigham Young University, United States

    3 publications · 171 citations

    3

    h-index

1–5 of 46

Institutions

29

  1. Brigham Young University

    Provo, United States

    3 h-index

    4 publications

    197 citations

  2. Arizona State University

    Tempe, United States

    3 h-index

    8 publications

    311 citations

  3. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    2 publications

    39 citations

  4. University of Washington

    Seattle, United States

    2 h-index

    2 publications

    68 citations

  5. University of Oklahoma

    Norman, United States

    2 h-index

    2 publications

    68 citations

  6. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    39 citations

  7. George Mason University

    Fairfax, United States

    1 h-index

    1 publications

    16 citations

  8. University of Wisconsin–Madison

    Madison, United States

    1 h-index

    1 publications

    21 citations

1–8 of 29

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 112 citations

    7

    h-index

  2. Journal of the American Taxation Association

    6 publications · 134 citations

    6

    h-index

  3. Journal of Economic Psychology

    3 publications · 145 citations

    3

    h-index

  4. Accounting Organizations and Society

    2 publications · 58 citations

    2

    h-index

  5. Psychology Public Policy and Law

    2 publications · 137 citations

    2

    h-index

1–5