This seventh volume is part of a series which serves as a research annual for the publication of academic tax research.

This series focuses mainly on tax policies and research, tax expenditure budget trends, potential effects of tax reforms on real estate investment risks, and income tax laws. It also covers topics such as tax fairness, taxpayer belief revisions and the importance of controlling for prior beliefs, the determinants of tax professionals' aggressiveness in ambiguous situations, and the impact that IRS forms and psychological type have on student performance in solving tax problems.