Robert J. Yetman

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This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 years. The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices, and (iii) the taxation of multijurisdictional (international and interstate)(More)
In this paper we provide evidence consistent with nonprofit organizations managing their taxable income to near zero by examining the cross-sectional distribution of taxable income as reported on IRS form 990-T. We find an unusually large number of nonprofits that report taxable income profitability in the range of [-0.01, 0.01). Further analysis finds that(More)
especially Doug Shackelford (chair), for their invaluable assistance and thoughtful mentoring, and I would also like to thank workshop participants at the The suggestions of Richard Sansing (associate editor), and two anonymous reviewers were particularly helpful. The financial support of the Arthur Andersen Foundation, Abstract: Although nonprofit(More)
– Prior research indicates that donations respond to price and income effects as well as to alternative sources of nonprofit financing. Using a database of confidential nonprofit tax returns, we examine the effects of nonprofits' taxable activities on the supply of donations. We find that each additional dollar of taxable revenues crowds-out approximately(More)
Private foundations must spend at least five percent of their assets each year on charitable purposes. This paper examines actual tax return data from a sample of private foundations between 1994 and 1998. It examines the amount and timeliness of their charitable expenditures. It also examines the level of charitable administrative expenses per dollar of(More)
Nonprofit organizations are subject to an unrelated business income tax on the portion of their activities that is not related to their primary exempt purpose. Taxable activities are nonprofits' fastest growing revenue source although, on average, nonprofits report significant losses on these taxable operations. Prior research finds that these losses are(More)
Determining blood pressure (BP) values at different daily time periods is a well recognised measure to assess the risk of end-organ damage. However, the use of various definitions of these periods, eg, day vs night, sleep vs wake or arbitrary definitions, makes clinical decisions based on available data difficult. In the present study, we compared BP loads(More)
– Nonprofit organizations earn both tax-exempt and taxable revenues. The taxable portion of nonprofit revenues is nonprofits smallest, yet most quickly growing revenue source. Because nonprofits may have a natural aversion to ancillary activities, taxable ventures need to provide higher returns than alternative investments. This paper examines how(More)
This study examines the extent to which pay-for-performance incentive contracting is used in the nonprofit setting. Starting with the premise that nonprofits have as an objective expenditures on charitable output, we show that nonprofit CEO compensation is a function of accounting-based performance metrics reflecting provisions of resources for charitable(More)
This paper examines how nonprofit organizations respond to incentives to manage their publicly available financial information. Prior research identifies two operating ratios donors commonly use to evaluate the efficiency and effectiveness of nonprofits (i.e., the program service ratio, defined as the fraction of total expenses committed to advancing the(More)
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