Tax Resources
Foster Business Library research guides are aimed at University of Washington students, faculty, and
staff, highlighting resources available to them; users not currently affiliated with the university
may be unable to access some of these resources.
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Foster Business Library
Databases:
The Foster Business Library offers an extensive collection of over fifty databases on its homepage; see under Databases. For a complete list of Foster databases, see the List of All Business Databases. Access to these databases from off campus requires that you first go to the Off-Campus Access button, in the upper right of all library webpages. These resources may not be accessed from off campus except by those with a valid UW Net ID and password. For more information on Foster business databases, click Databases, A-Z. For information on which Foster business databases to use, see the Database Index.
For information on accessing Foster databases from off campus, see Database Access.
For guidelines on responsible database usage, see Database Usage.
ABI/Inform Accounting & Tax: On the Foster Business Library homepage, listed
under Business Databases. Go to Select Multiple databases and chose Accounting & Tax, for access to over 2,000 periodicals in this subject area, including newspapers (for the latest accounting and tax news), and journals, magazines, reports, based on the Accountants' Index, with "current accounting, taxation, and financial management information, national and international in scope; key publications focus on accounting policies and standards, state and national tax legislation, corporate and individual taxation, compensation and pension plans, and corporate financial management, as well as profiles of accounting firms, CPAs, and management consulting firms."
LexisNexis Academic: On the Foster Business Library homepage, listed
under Business Databases. Lexis-Nexis is a rich source for accounting,
business and tax information from a large number of authoritative sources. There are two primary
ways to find tax information:
- Go to Legal Research and select one of the following sources for searching:
- ABA Tax Lawyer: Includes authoritative articles and analysis of legislation,
decisions,
developments and trends in the area of taxation of interest to the legal practitioner
- AICPA Tax Adviser: Contains full length articles discussing the most current and
up-to-date
tax
information of importance to AICPA Tax Division members and to others interested in current trends
in taxation
- Combined State Attorney General Tax Opinions: All tax opinions written by the
Attorneys
General
from the 50 states
- Department of Labor Letter Opinions: Advisory opinions and information letters
from the U.S.
Department of Labor Welfare Benefit Programs.
- Federal Tax Cases: All available federal tax case law.
- Internal Revenue Bulletin/Cumulative Bulletin: Selected documents found in the
Internal
Revenue
Bulletin, a weekly publication by the Internal Revenue Service that announces the official rulings
and procedures of the Internal Revenue Service. Included are Revenue Rulings, Revenue Procedures,
Announcements, Notices, News Releases (IR's), Treasury Department Orders, Prohibited Trans.
Exemptions, Executive Orders, Current Action on Previously Published Rulings and Acq. and Non-Acq.
Tables
- Internal Revenue Code: Contains the Internal Revenue Code of the United States of
America as
published by The Research Institute of America. This publication is not searchable by date (see
date tips below).
- IRS Actions &Memoranda - GCM/AOD/TM: Combined file of memos from the IRS
including General
Counsel
Memorandas, Actions on Decisions, and Technical Memoranda.
- Law Reviews - Tax Articles: Selected law review articles relating to tax law.
- Practical Tax Lawyer: Concise, practice-oriented articles to assist lawyers with
all aspects
of tax
law. The articles are written by practitioners and are reviewed by an expert board of editorial
advisors who are members of the ABA Tax Section and are appointed by the Section
- Private Letter Rulings/Tax Advice Memoranda: Each Private Letter Ruling is a
determination
from the
Internal Revenue Service regarding a tax issue from a taxpayer.
- State Tax Cases: State tax case law for all 50 States plus the District of
Columbia and the
U.S.
Virgin Islands and all ALR annotations
- Tax Analysts Daily Tax News: Includes Tax Notes Today, Worldwide Tax Daily and
State Tax
Daily.
- Tax Analysts Journals: Tax Analysts' Exempt Organization Tax Review, Insurance
Tax Review,
Letter
Ruling Review, Natural Resources Tax Review, State Tax Notes Magazine, Tax Notes International
Magazine, Tax Practice and Controversies Magazine and Tax Notes Weekly Magazine
- Treasury Regulations (Final/Temp/Proposed): Selected documents from the Code of
Federal
Regulations
and the Federal Register
- Go to
Business and scroll down to Accounting to obtain access to the sources below. Each of these sources may be searched by
keyword but it is not possible to search all sources simultaneously.
- AICPA Accounting and Auditing Publications: Material from
various American Institute of Certified Public Accountants (AICPA) publications.
The file includes the full text of all the articles from the Journal of Accountancy, Tax
Adviser, CPA Letter,
and the Tax Division Newsletter.
- Practical Accountant: Provides
users with practical tax and accounting money-making advice and time-saving tips.
RIA Checkpoint:
On the Foster Business Library homepage, listed under Business Databases.
RIA Checkpoint is a tax database, designed for research, with comprehensive coverage of
U.S., international,
and state tax law, analysis, treatises, tax news, rulings, and practical practice aids. The
database also includes a
pension and benefits and a payroll library. In addition to the U.S. Internal Revenue Code, this
database includes a
number of RIA full text publications such as the Federal Tax Coordinator and the RIA Federal Tax
Handbook, as well as
Warren, Gorham, and Lamont tax journals. Use of this database requires a one-time personal
registration. Click here to register with your UW NetID.
Statistical
Universe:
Under Business Databases on the Foster Business Library homepage.
Statistical Universe is an index to statistical data in commercial, international and U.S.
government publications. Go to Subjects for many categories associated with Tax and
Taxation.
EIU Online:
One of the world's top sources for country intelligence, the EIU (Economist
Intelligence Unit) employs
500 analysts who research almost 200 nations. The Foster Business
Library provides access to their Country Profiles, Country Reports,
Country Commerce, and Country Finance in print editions and this
database provides online access to these publications, often in both
HTML and PDF formats.
Information about tax may be found by going to Country Reports, updated monthly, for
the country of choice; click
on Full Report and use Control-F and Tax to find all references to Tax in the
Country Report.
In ountry Profiles, updated annually, use the same method to find all references to
Tax in that document.
Web Resources:
Unlike library databases, Web resources are available wherever you have web access; they do not require that you access them via the Off-Campus Access button, in the upper right of all library webpages. When using web resources, be sure to evaluate the credibility of these resources. For a subject index to web resources, see Business Resources on the Web on the Foster Business Library homepage.
Governmental or governmental-related:
Internal Revenue Bulletins:
This U.S. Internal Revenue Service site provides online access to the Internal Revenue
Bulletins, "the authoritative instrument of the IRS for announcing all substantive ruling necessary
to promote a uniform application of tax law." Bulletin format is in PDF format, with content
searchable by issue or by keyword. There is also a link from this site to I.R.S. Forms and Publications and to IRS Issues For Tax Professionals, as well as to
I.R.S. Frequently Asked Questions.
TaxLinks:
This site provides online search access to the entire I.R.S. Revenue Ruling Library from 1954 to
the present and reference/referral to outside sources for other tax related materials.
U.S. Tax Code Online:
"This document allows you to access the complete text of the United States Internal Revenue Code,
Title 26 of the U.S. Code (26 USC) in a variety of ways. Hyperlinks have been embedded in the Code
to permit following cross-references between sections with a simple mouse click. A WAIS-based
full-text search engine allows you to quickly locate Code sections by content." This site was
created by John Walker of FourmiLab Switzerland.
Washington State Tax Center:
This Washington state site provides easy access to electronic filing of paying Washington state
excise taxes, industrial insurance, and unemployment taxes online. For links to similar pages for
other states, click here.
Associations or Foundations:
American Taxation Association:
This association is a section of the American Accounting Association devoted to taxation. See
their extensive collection of Research
Resources on taxation and their Tax Links,
and Teaching Resources.
Citizens for Tax Justice: This nonprofit association describes itself as a "public interest research and advocacy organization focusing on federal, state and local tax policies and their impact upon our nation." The New York Times notes that this organization "maintains that the tax system favors the rich." See their Publications, including the four-page PDF United States Remains One of the Least Taxed Industrial Countries.
National Association of Tax Professionals:
The website of this association of 16,000 tax professionals offers a Tax
Information section, with a great tax news section, State Information, including Washington state and Tax Forms.
National Tax Association:
"The National Tax Association is a nonpartisan, nonpolitical educational association that fosters
study and discussion of complex and controversial issues in tax theory, practice and policy, and
other aspects of public finance." Membership consists of "government, corporate, academic, and
independent tax professionals--a rich mix of federal and state legislators and administrators;
taxpayer representatives; tax lawyers and accountants; professors, librarians, and other scholars;
students and interested citizens. This association also publishes the National tax journal, part
of the Foster Business Library's Periodicals Collection. See
their tax links for the Federal Government, State and Local Government, U.S.
Databases, and Internet Resources.
Tax Foundation: "The mission of the Tax Foundation is to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government. From its founding in 1937, the Tax Foundation has been grounded in the belief that the dissemination of basic information about government finance is the foundation of sound policy in a free society." The New York Times notes that this organization is "a research group that favors lower taxes." See their Publications, including their America Celebrates Tax Freedom Day.
Taxpayers for Common Sense:
This nonpartisan organization claims it "is an independent voice for American taxpayers. TCS is dedicated to cutting wasteful government spending and subsidies in order to achieve a responsible and efficient government that lives within its means." "TCS works extensively with elected officials from both political parties. TCS positions are often cited during floor debates and TCS testifies frequently before congressional committees." See their list of tax Issues and What's New.
Universities:
Finding Guide for Federal Tax Materials (Gallagher Law Library):
This guide, from the University of Washington Law Library, features a chart designed to help
library users navigate federal acronyms and abbreviations used in tax citations and also includes
links to many other valuable sources for federal tax research. See also their Web-Based Tax Research guide. The Gallagher Law Library also subscribes to a number of tax publications that the Foster Business Library does not have; search their Online Catalog for tax publications that Foster lacks.
Reading Tax Citations:
This site, from the Long Library at the University of California, Berkeley, is a key to the
abbreviations of sources for tax citations and where to find them. See also the similar but longer
Acronyms & Abbreviations
Chart, from the University of Washington's Law Library.
Tax Law Overviews:
This Cornell University Law School site provides overviews and links to more information on
Income Tax Law, Property
Tax Law, and Estate and Gift
Tax Law.
Tax World:
This site, by an accounting professor at the University of Illinois in Chicago, provides
links to
everything tax: tax site, tax research, tax stats, tax policy, tax jobs, tax courses, tax
history, the language of tax, IRS specialty homepages, tax forms, tax associations, U.S. Tax Court
and even tax humor and quotations.
Other Sources:
1040.Com:
This commercial site "is an online tax resource dedicated to helping you find the information, news, and forms you need to complete your taxes. Search, download, and print any tax form you need, visit links to the IRS website, find the answers to your tax questions, and get the latest news and information, all in one location." Coverage includes both federal and state taxes.
Deloitte International Tax and Business Guides:
"The Guides, which are designed for businesses that operate in a crossborder context, provide essential information on the latest legislative and regulatory changes and operating conditions in more than 50 jurisdictions." See also their Snapshots, which provide a digest of facts, figures, economic indicators, and tax rates for nearly 100 significant trading jurisdictions. International Tax and Business Guides are extended reports on the regulatory, tax and human resources environment for more than 50 major economies worldwide. Guides and Snapshots are available both HTML and PDF formats, about thirty pages long, for the Guides, and under five pages, for the Snapshots.
HLB International Doing Business Series:
Extensive country background information for about 50 countries, plus investment factors, types of business organizations, and taxation, from this United Kingdom-based firm of accounting companies, in HTML or PDF format. The U.S. report consists of over thirty PDF pages.
Resources for U.S. Master Tax Guide Users:
This site, from tax publisher CCH, provides "access to helpful and free CCH resources for U.S. Master Tax Guide users. These aids will assist you in staying informed of key new developments affecting tax compliance and
planning, as well as convenient and easy ways to increase your understanding of federal tax law and earn valuable CPE credits." See Daily Tax News, Legislative
Highlights, Tax Briefings, and Quick Tax Facts. See also their print publication U.S. master tax guide, in the Foster Business Library reference collection (noted below).
Tax and Accounting Sites Directory:
This commercial site to twenty tax-related linking categories including tax topics, tax forms and publications, tax rates and tables, tax jobs, federal tax law, tax software, state and local tax, international tax, IRS links, policy and reform, academic tax sites, and tax filing online.
The Tax History Project:
The Tax History Project was "established by Tax Analysts in 1995 to provide scholars, policymakers,
students, the media, and citizens with information about the history of American taxation. The
project pursues its mission through a program of web-based documentary publication and original
historical research. Currently, the project's main focus is the creation of a detailed chronology
of American tax history."
Tax Resources on the Web:
This site is designed "to provide easy access to tax resources that are available on the World Wide
Web for individual and small business taxpayers," with over 200 links to tax-related topics in an A
to Z alphabetical format.
Wikipedia:
This free online user-created and maintained encyclopedia can be a good starting point for an orientation to a topic. See their entry for Tax.
Foster Business
Library Reference Collection:
The Foster Business Library Reference Collection consists of business handbooks, encyclopedias, dictionaries, and other quick reference tools. It is located behind the Reference Desk in Foster, arranged by call number. Reference materials cannot be checked out; they may only be used in the library.
This is a selected rather than a comprehensive list of tax-related titles in the Foster Business
Library reference collection.
Global, Inc.: an atlas of the multinational corporation.
This large heavily-illustrated, map-rich paperback covers the foundations of globalization, the history of multinational corporations, global corporations by industry, the impacts of multinational corporations on employment and wages, taxes, technology, capital, culture, environment, and standards, and the governance of multinational corporations.
Foster Business Library Reference, CALL NUMBER: G1046 .Q1 .G3 2003.
Datapedia of the United States, 1790-2005.
This one-volume work covers United States population, vital statistics and health, migration,
labor, national income and wealth, consumer income and expenditures, social statistics,
land--water--climate, agriculture, forestry--fisheries, minerals, construction--housing,
manufacturing, transportation, communications, energy, distribution--services, international
trade, business enterprises, productivity--technological development, financial
markets--institutions, and government. See index page 572 for many tables on Taxes.
Foster Business Library Reference, CALL NUMBER: HA202 .K87 2001.
Statistical abstract of the United States.
Information about many industries as well as demographic information;
check index for references and index pages 992 to 993 for many tables on Taxes, Tax
Expenditures, and Tax Receipts.
Foster Business Library Reference, CALL NUMBER: HA202 .U56 (Annual)
Encyclopedia of business ethics and society.
This five-volume reference work includes 900 essays by scholars,
arranged alphabetically by topic, on all aspects of business ethics.
Foster Business Library Reference, CALL NUMBER: HF5387 .E53 2008.
See Tax Ethics in volume five, on pages 2050 to 2053, and Tax Havens in volume five, on pages 2054 to 2057.
The ultimate accountants' reference.
This accounting reference work provides an overview of accounting, accounting rules and regulations and the bodies that produce those rules, accounting reports, balance sheets and income statements, accounting management, financial management, other accounting topics, accounting ratios, a dictionary of accounting terms, and a due diligence checklist. See Taxation on pages 683 to 740.
Foster Business Library Reference, CALL NUMBER: HF5616 .U5 .B713 2006.
The effective tax burden of companies in European regions: an international comparison.
This scholarly monograph examines tax systems in Austria, France, Germany, Italy, the Netherlands, Switzerland, the United Kingdom, and the U.S., and at the effects of such tax policies on specific cities in those countries.
Foster Business Library Reference, CALL NUMBER: HJ4706.5 .L35 2005.
Individual taxes: worldwide summaries.
This annual PriceWaterhouseCoopers publication provides information on individual tax rates and
selected major features of the tax laws affecting individuals for the 125 countries and territories
in which the company does business. In most cases, there are also sample tax calculations to
illustrate those tax rules in each country.
Foster Business Library Reference, CALL NUMBER: HJ4623 .I52 2004/2005.
Corporate taxes: worldwide summaries.
This annual PriceWaterhouseCoopers companion to the publication above provides information on
corporate tax rates and
selected major features of the tax laws affecting individuals for the 125 countries and territories
in which the company does business. In most cases, there are also sample tax calculations to
illustrate those tax rules in each country.
Foster Business Library Reference, CALL NUMBER: K4544 .A13 .C67 2004/2005.
U.S. master tax guide.
This annual publication, from CCH, is now in its 86th edition, with explanations of all of the
latest developments in tax for individuals and businesses, in 29 chapters. It is designed not
only to assist in preparing tax filings but to provide assistance in tax research and tax
planning. An update to this
volume is available at http://tax.cchgroup.com/mtg for
developments since this volume was published.
Foster Business Library Reference, CALL NUMBER: KF6272.5 .C59 2003.
The complete Internal Revenue Code.
This publication, from major tax publisher Thomson-RIA, provides the complete text
of the Internal Revenue Code in 9,500 pages, covering
income, estate, gift, employment, excise and alcohol and tobacco taxes as well as procedures and
administration.
See the index at the beginning of this publication.
Foster Business Library Reference, CALL NUMBER: KF6276.558 .A19 .U53 2003.
Job Creation and Worker Assistance Act of 2002: law, explanation
and analysis.
This CCH publication provides an explanation and analysis of
the most recent tax legislation by tax practitioners.
Foster Business Library Reference, CALL NUMBER: KF6276.582 .A5 .C37 2002.
Federal tax regulations.
This five-volume set, from major tax publisher Thomson-RIA, provides the complete text of all
final, temporary, and proposed Treasury
regulations on income, estate, gift, and employment taxes, procedures, administration and excise
taxes. See volume one for a topic index and finding aids.
Foster Business Library Reference, CALL NUMBER: KF6276.99 .R53 2003.
2001 tax legislation: law, explanation and analysis.
This CCH publication is subtitled law, explanation and analysis, Economic Growth and Tax Relief
Reconciliation Act of 2001, with opinion from tax practictioners about this tax act.
Foster Business Library Reference, CALL NUMBER: KF6279 .L38 2001.
Jobs and Growth Tax Relief Act of 2003.
This CCH publication covers the most recent tax legislation, with the full text of H.R.2, as passed
by Congress and released in May of 2003. See the next title.
Foster Business Library Reference, CALL NUMBER: KF6285 .J63 2003.
Jobs and Growth Tax Relief Reconciliation Act of 2003: law,
explanation and analysis.
This CCH publication accompanies the title above and provides an explanation and analysis of
the most recent tax legislation by tax practitioners. CCH customarily provides two such volumes
(this one and the one above) for each new tax act; each tax act has its own title; for instance,
the previous act was entitled the Job Creation and Worker Assistance Act of 2002 (see call number
KF6276.582 .A5 .C37 2002, above).
Foster Business Library Reference, CALL NUMBER: KF6285.5 .J63 .J63 2003.
Standard federal tax reporter.
This CCH publication, in more than 30 ring-bound volumes, covers all aspects of federal income
taxation, with finding aids to locate statutory, administrative and judicial authority, and
provides editorial interpretations of tax law. Organization is by Internal Revenue Code section
number, with a citator at the end of the set. Near the end of this set are U.S. Tax Cases and, in
two volumes, the full Internal Revenue Code itself.
Foster Business Library Reference, CALL NUMBER: KF6285 .S72 (Updated regularly)
How to use the CCH standard federal tax reporter.
This CCH pamphlet of 62 pages explains how to navigate the unwieldy 35-volume set above.
Foster Business Library Reference, CALL NUMBER: KF6285 .S8234 1995.
Shepard's/McGraw-Hill tax dictionary for business.
This dictionary provides definitions of more than 6,000 tax terms, with reference to applicable
sections of the tax code, regulations, revenue rulings, etc.
Foster Business Library Reference, CALL NUMBER: KF6287 .M56 1994.
Federal tax handbook.
This annual publication, from Thomson-RIA, is "designed to answer the tax questions and resolve the
tax problems that arise in everyday business and personal transactions." It includes illustrations
to clarify tax rules, cautions of dangers in particular tax situations, recommendations to keep
taxes to the legal minimum, and observations, analysis, and commentary. See the index on the
outside back cover for a listing of chapters.
Foster Business Library Reference, CALL NUMBER: KF6289 .R523 2003.
Tax planning strategies.
This slim annual publication, from CCH, formerly known as Year-end tax strategies, provides
guidance in income tax planning, based on the most recent changes in tax law.
Foster Business Library Reference, CALL NUMBER: KF6297 .Z9 .Y435 2005/2005.
Individuals' filled-in tax return forms.
This slim annual publication, from CCH, provides explanations and filled-in examples for about 30
forms and schedules applicable to individual tax filings; also included is a list of what's new for
2002 and the 2002 tax rate table and
tax rate schedules.
Foster Business Library Reference, CALL NUMBER: KF6369.6 .I5 2003.
Corporation partnership fiduciary filled-in tax return forms.
This slim annual publication, also from CCH, provides explanations and filled-in examples for nine
forms, schedules and worksheets applicable to corporations, partnerships, estates and trusts, and
S corporations.
Foster Business Library Reference, CALL NUMBER: KF6450 .A73 .C6 2003.
International income taxation.
This CCH publication includes codes and regulations for international income taxation, with
selected sections, related to U.S. taxation of income from international trade and investment.
It reflects the state of tax law only to 1999.
Foster Business Library Reference, CALL NUMBER: KF6458.99 .T39 1999/2000.
Federal estate and gift taxes explained.
This CCH publication provides guidance to those involved in federal estate and gift tax return
preparation and payment, with examples of filled in forms and explanations of relevant citations to
IRS code, regulations, rulings and court decisions.
Foster Business Library Reference, CALL NUMBER: KF6572 .Z9 .F4 1998.
Small business taxation: planning and practice.
This CCH publication explains and analyzes tax laws affecting small businesses, with examples and
tax planning tips as well as warnings about pitfalls.
Foster Business Library Reference, CALL NUMBER: KF6491 .M36 1997.
Foster Business
Library Reference Accounting Collection:
The Foster Business Library Reference Accounting Collection is located
adjacent to
the Reference Collection. Unlike the Reference Collection, which is
arranged by call number, the Reference Accounting Collection is arranged largely
by issuing body; within those bodies, material is arranged alphabetically
by series title. Color coding also helps accounting students navigate this collection, using the guides at the end of each shelving range. This arrangement is designed to facilitate self service
access to reference accounting materials since many items in the
collection are too narrow to permit easy identification of call
numbers--and call numbers would scatter materials that logically belong
together. Go to the collection link above and search for Tax to find tax-related publications.
The Reference Accounting collection occupies two shelving ranges. One
range and half of another is devoted to AICPA publications, including
historical publications, exposure drafts, statements and standards, audit
and accounting guides (in four volumes), audit risk alerts, audit guides,
checklists, and committee publications. The remaining half range includes
FASB, GASB, CICA, IASC, ICA and miscellaneous publications (the latter
arranged alphabetically by call number).
The collection's arrangement:
Foster Business Library
Books:
The Foster Business Library maintains a collection of over 70,000 books on
all business topics. To search for materials on all three campuses of the University of Washington, go to the UW Libraries Catalog, in the upper left corner of the Foster Business Library homepage. Search by keyword, title, author, series, etc.
To limit the results of your search just to materials in the Foster Business Library collection, use the Modify or Limit options at the top of the search results and change the library location to Foster Business Library.
Availablity is indicated on the right of each online catalog record. First, note in which collection, within Foster, your materials are in, since the library has ten different Collections, each in a different location and often with differing arrangements. "Available" indicates that the book should be on the shelves under that call number and available for you to check out. "Due" and a date indicates that the book is already checked out to someone and is due back on the date indicated; you can have the "Request/Place Hold" feature to recall the book for your use.
If the material you want is not in the collections of the University of Washington, you can use the "Search Summit" feature to repeat your search in the combined holdings of over thirty cooperating libraries in Washington and Oregon. Use the "Request This Item" feature in Summit to have books in those library sent here to Foster for you to check out.
The Foster general stacks collection is located south of the main part of the Foster Business Library, through the two pass-throughs into the basement of Balmer. The arrangement is by call number, from A (at the east end, near the Copy Center) to Z (at the far west end).
A keyword search for Tax, limited to the Foster Business Library's collections,
retrieved over 670
records. Some examples include:
A subject search for Tax, limited to the Foster Business Library's collections, produced a
list of nearly 1,000
records. For a full list of tax-related subject headings, go to the Library of Congress
Subject Headings set of red volumes, volume five, S-Z, pages 5654 to 5657. This set is located
in the atlas/dictionary stand adjacent to the Foster Business Library reference desk.
Foster Business
Library Corporate Annual Reports:
The Foster Business Library maintains a collection of several thousand
annual reports for hundreds of U.S. and foreign companies. These reports are
filed in lateral filing cabinets near the Foster Reference desk under the sign Corporate Annual Reports. Annual reports for companies in an industry can be a valuable source of information about the industry itself. For a list of all the companies in the collection, see the library's Corporate Annual Reports Collection.
For an index to corporate annual reports in the collection by industry sector, see the Annual Reports Industry Sector Index. For an index to companies in the collection with headquarters outside the U.S., see Corporate Annual Reports Headquarters Index.
Corporate annual reports are also often available on company homepages. A good source for those
annual reports is Hoovers
Online on the Foster Business Library homepage, under
Business Databases.
Most company annual reports have references to the taxes paid, usually in the financial statement
part of the report. To find references to tax, quickly, go to the company's homepage (the URL for
which may be found in Hoovers Online), and use the binocular tool to search the company's annual
report in PDF format for references to tax.
Foster Business
Library Periodicals:
The Foster Business Library maintains a collection of 800 periodicals, arranged alphabetically by title at the west end of the library. A list of the titles in this collection is available on the Foster homepage; look for Periodicals Lists and click on Periodicals in the Foster Business Library.
This collection is arranged alphabetically by title, and located in the northwest corner of the ground floor of the library.
Tax-related titles in this collection include:
- Journal of
taxation, v.1-91 (June 1954-Dec.1999) Incomplete v.62.
- Journal of the
American Taxation Association, v.17- (Spring 1995-)
- National tax
journal, v.1- (Mar. 1948-)
- Practical tax
strategies, v.61 no.5-
(Nov. 1998-)
- Tax adviser, v.7- (1976-)
- Taxation for
accountants, v.6 no.6-v.11,
v.13-61 no.4 (1971-Oct.1998) Continued by Practical tax
strategies
- Taxation for
lawyers, v.20-v.27 no.2
(July/Aug. 1991-Sept./Oct. 1998)
- Taxes (Chicago, IL), v.38-
(1960-)
Incomplete v.47.
Electronic Journals:
(From the Foster Business Library's list of Electronic Journals in
business.)
Foster Business Library Articles:
Articles in academic journals, magazines, trade periodicals, and newspapers are one of the best sources for any kind of research. While the
Foster Business Library offers a large periodicals print collection, comprising over 800 titles, articles are most easily accessed online,
24/7, in such fulltext article databases as EBSCO Business Source Premier, Factiva, LexisNexis Academic, Newsbank Infoweb, and ProQuest Databases. These article databases are available in the library or from off-campus, and provide access to over 10,000 periodicals and millions of articles.
Library access to most ProQuest databases will terminate at the end of
spring quarter 2008, except for ProQuest NewsStand, ProQuest Dissertations
and Theses, Historical New York Times, and the Historical Wall Street
Journal. For more about this change, see UW Libraries Providing New
Databases. After this change, comprehensive article searches should be performed in EBSCO
Business Source Premier, Newsbank Infoweb, and ProQuest
NewsStand. Also, after this change, links to the articles below will be broken.
This database--actually, a family of over two dozen databases--offers full
text articles for over 10,000 publications, including scholarly journals,
magazines, trade and industry periodicals, newspapers, and reports on a
very wide range of topics. To find articles on specific topics, search by
word or phrase by keying your search phrase into the search box--or search
for your topic in the Topic Guide.
Your search terms will be highlighted in red in each article.
To see what this database contains, on tax, go to Topic Guide and search for the subject
term Tax; doing so produces a very long list of tax-related subjects, such as Tax
abatement, Tax allocation, Tax assessments, Tax audits, Tax avoidance, Tax base, Tax basis, Tax
benefits,
Tax collections,
Tax controversies,
Tax court decisions,
Tax credits,
Tax cuts,
Tax deductions,
Tax deferred privileges,
Tax elections,
Tax evasion,
Tax exempt,
Tax exempt organizations,
Tax exempt securities,
Tax exemptions,
Tax free,
Tax free exchanges,
Tax free reorganization,
Tax havens,
Tax incentives,
Tax increases,
Tax liens,
Tax overpayment,
Tax planning,
Tax preparation,
Tax rates,
Tax reform,
Tax refunds,
Tax regulations,
Tax returns,
Tax revenues,
Tax services,
Tax shelters,
Tax treaties,
Tax underpayment,
Taxable income,
Taxation,
Taxation economics,
Taxes,
Taxpayer identification number, and
Taxpayers.
A search in this database, in all collections, on the topic of Tax Havens, for
instance, produced a list of over 770 articles, including almost 100 articles in
peer-reviewed scholarly publications. It is also possible to narrow a search for this subject with
related subjects such as Bills,
Corporate taxes,
Europe,
Multinational corporations,
Organization for Economic Cooperation & Development,
Tax avoidance, and Tax legislation.
Examples of articles from these searches include:
- "Tax Cuts Increased Income, but Hardly Equally" (New York Times. (Late Edition (East Coast)). New York, N.Y.: Oct 12, 2007. pg. C.2)
- "Risky Bets On Winning Tax Fights" (New York Times. (Late Edition (East Coast)). New York, N.Y.: May 25, 2007. pg. C.1)
- "I.R.S. Curtails Many Audits In Tax Havens" (New York Times. (Late Edition (East Coast)). New York, N.Y.: May 3, 2007. pg. C.1)
- "Trouble coming for Cayman tax paradise?" (Los Angeles Times. Los Angeles, Calif.: May 15, 2007. pg. C.8)
- "A Few Good Lawyers" (New York Times. (Late Edition (East Coast)). New York, N.Y.: Apr 16, 2007. pg. A.19)
- "IRS Cracks Down on Dodgers Who Use Onshore Tax Havens" (Wall Street Journal. (Eastern edition). New York, N.Y.: Dec 6, 2006. pg. D.2)
- "Foreign Tax Havens Costly to U.S., Study Says" (New York Times. (Late Edition (East Coast)). New York, N.Y.: Sep 27, 2004. pg. C.2)
Help:
The Foster Business Library Reference Desk is staffed nearly all the hours that the library is open. The
staff at the desk will be happy to help you find research tools on any business subject. For e-mail
questions, direct your query to balib@u.washington.edu. For
assistance by telephone, dial (206) 543-8012 during library hours.
See also the Foster Business Library's Business & Economics FAQ, and, in particular, the section for Taxation and Accounting.
For research guides on a wide variety of industries,
products, companies, issues and topics, see the Team Librarian Consultation
archives.
14 July 2003; updated
29 May 2008.
Peter Stevens, Business Librarian, stevens@u.washington.edu