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Book Reviews In each issue, JATA publishes reviews of textbooks and other books of interest to tax scholars. All book reviews are solicited by the Associate Editor. However, if you know of a book that you would like reviewed, or if you are interested in reviewing a book, please contact the Associate Editor.

In each issue, JATA publishes reviews of textbooks and other books of interest to tax scholars. All book reviews are solicited by the Associate Editor. However, if you know of a book that you would like reviewed, or if you are interested in reviewing a book, please contact the Associate Editor.

This paper is the result of the authors’ participation in a panel session at the Southwest Regional Meeting of the American Accounting Association in Houston, Texas in March 2008. Robert J. Walsh presented an earlier version of this manuscript at the Northeast Regional Meeting of the American Accounting Association in Newport, Rhode Island in November 2008. The authors wish to recognize the contributions of the program chairs, anonymous reviewers, and panel session participants for their helpful comments and suggestions.