Why Should Tax Researchers Take Note of the Date on Which

question 15

Essay

Why should tax researchers take note of the date on which a Treasury Regulation was adopted?

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Definitions:

Ajzen And Fishbein

Refers to the theorists who developed the Theory of Reasoned Action and the Theory of Planned Behavior, which are models used to predict how individuals' attitudes influence their behaviors.

Attitude Measure

Tools or methods used to assess individuals' attitudes or feelings towards a particular object, concept, or person.

Cognitive Dissonance

The psychological discomfort experienced when holding two or more conflicting cognitions (beliefs, attitudes, or values) simultaneously.

Mechanical Problems

Issues or malfunctions related to the physical or functional aspects of machinery or equipment.