{"title":"遗产税案件的法院裁决:性别是一个因素吗?","authors":"Mark Jackson, Sonja E. Pippin, J. Wong","doi":"10.2139/ssrn.2418768","DOIUrl":null,"url":null,"abstract":"ABSTRACT: The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"37 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2014-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"Court Rulings in Estate Tax Cases: Is Gender a Factor?\",\"authors\":\"Mark Jackson, Sonja E. Pippin, J. Wong\",\"doi\":\"10.2139/ssrn.2418768\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT: The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.\",\"PeriodicalId\":84919,\"journal\":{\"name\":\"International demographics\",\"volume\":\"37 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2014-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International demographics\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2418768\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International demographics","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2418768","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Court Rulings in Estate Tax Cases: Is Gender a Factor?
ABSTRACT: The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.
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