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An analysis of opinion on matters of taxation and public policy between the students of law and business at the University of North Carolina at Chapel Hill.

机译：北卡罗来纳大学教堂山分校的法律与商业专业学生对税收和公共政策问题的观点分析。

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The objective of this study was to compare and contrast opinions between a sample of law and business students at the University of North Carolina at Chapel Hill on matters of federal taxation and corresponding public policy. Because economics is an inexact science, lawmakers must bring their own opinions, education, and philosophy to bear on decisions regarding taxes. Those who represent business and economic interests often view matters of taxation differently than do those involved in writing and interpreting the laws, possibly leading to a dynamic and unsettled federal tax code. This study compared the opinions of these two groups of students at various stages of matriculation by quantifying and analyzing the results of an opinion survey. Though anecdotal predictions on post-graduation opinion are possible, the study was designed to contrast present opinions of the student groups without regard to post-graduate experiences or activities.;A sample of the population of each school was surveyed using a Likert-type questionnaire regarding federal taxation and public policy. Statements were divided into three groups by subject matter, and the data were analyzed using two independent sample t tests to determine statistically significant differences in opinion between the two groups. This testing was followed by an analysis of each question using Pearson's chi-square test of homogeneity to identify distribution patterns. In both analyses, the testing failed to identify a statistically significant difference in grouped statements or a difference in response patterns in individual statements. These findings suggest that students in the disciplines of law and business may enter their chosen course of study with similar views of federal taxation and tax policy, and that some of these policies have become widely accepted in the American tax system.

机译：这项研究的目的是比较和对比北卡罗来纳大学教堂山分校的法学和商科学生在联邦税收和相应公共政策方面的观点。由于经济学是一门不精确的科学，因此立法者必须带着自己的见解，教育和哲学来做出关于税收的决定。那些代表商业和经济利益的人通常对税收事项的看法与撰写和解释法律的人不同，这可能导致制定动态且不稳定的联邦税法。本研究通过量化和分析意见调查的结果，比较了这两组学生在入学各个阶段的意见。尽管可以对毕业后的观点进行轶事预测，但该研究旨在对比学生群体的当前观点，而不考虑研究生的经历或活动。;使用李克特型问卷调查了每所学校的人口样本关于联邦税收和公共政策。根据主题将陈述分为三组，并使用两个独立的样本t检验对数据进行分析，以确定两组之间在统计学上有显着性差异。该测试之后，使用Pearson的同质性卡方检验对每个问题进行分析，以识别分布模式。在两项分析中，测试均未能识别出分组陈述中统计学上显着的差异或个别陈述中响应模式的差异。这些发现表明，法律和商业学科的学生可能会以对联邦税收和税收政策的相似观点进入他们选择的学习课程，并且其中一些政策已在美国税收体系中被广泛接受。

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作者
McGann, Bryan A.;
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作者单位

Walden University.;

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授予单位 Walden University.;
学科 Business Administration Management.;Education Business.;Economics General.
学位 Ph.D.
年度 2004
页码 138 p.
总页数 138
原文格式 PDF
正文语种 eng
中图分类建筑科学;
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An analysis of opinion on matters of taxation and public policy between the students of law and business at the University of North Carolina at Chapel Hill.

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