Author Biography
ANNA C. FOWLER is the John Arch White Professor in the Department of Accounting at the University of Texas at Austin. She received her B.S. in accounting from the University of Alabama and her M.B.A. and Ph.D. from the University of Texas at Austin. Active in the American Taxation Association, she has served on the editorial board of its journal and has held many positions, including president, within the organization. She is also active with the American Institute of CPAs and currently serves on the Executive committee of its Tax Division. Currently, Fowler is a member of the Board of Trustees of the Educational Foundation of the Texas Society of CPAs. She has published a number of articles, most of which have dealt with estate planning or real estate transaction issues. She also is a frequent speaker before professional organizations on estate planning topics.RICHARD J. JOSEPH is a Lecturer in Taxation at The University of Texas at Austin Graduate School of Business. A graduate magna cum laude of Harvard College (B.A.), Oxford University (M.Litt.), and The University of Texas School of Law (J.D.), he has taught federal income taxation, tax research methodology, tax issues in business management, and the fundamentals of financial and managerial accounting. A former investment banker at Lehman Brothers, securities trader at Bear Stearns, and mergers lawyer for the Bass Group, Mr. Joseph has published articles on tax equity and the consumption and flat taxes. His forthcoming book, The Origins of the American Income Tax, traces the historical development of the ideas that went into the making of the modern income tax.SANDRA S. KRAMER is a faculty member in the Fisher School of Accounting at the University of Florida. She is a recipient of a Teaching Improvement Program award made by the University of Florida in 1994. She holds a Ph.D. in Accounting from the University of Texas at Austin, an M.B.A. degree from the University of Michigan, and an A.B. degree from the University of Georgia. She is a former vice-president of the American Taxation Association, a past editor of The Journal of the American Taxation Association, and the current President of the American Taxation Association. Kramer has taught for a number of national, regional, and local accounting firms and is a frequent speaker at academic and professional tax conferences. She has published more than 30 articles and books. Her articles have appeared in The Accounting Review, The Journal of Accounting Research, The Journal of the American Taxation Association, The Tax Adviser, and other academic and professional journals.SUSAN L NORDHAUSER is a professor at the University of Texas at San Antonio. She received her B.A. from Cornell University, her M.S. from Purdue University, and her Ph.D. from the University of Texas at Austin. She has published many articles on taxation in journals including The Journal of the American Taxation Association, The Accounting Review, The Tax Adviser, and The National Tax Journal. Nordhauser is the recipient of the 1992 Ernst & Young Tax Literature Award. She has served on the editorial board of several academic tax journals.MICHAEL S. SCHADEWALD is an Associate Professor of Accounting and Director of the Deloitte & Touche Center for Multistate Taxation at the University of Wisconsin-Milwaukee. He holds a Ph.D. from the University of Minnesota, an M.S. from the University of Wisconsin-Milwaukee, and a B.B.A. from the University of Wisconsin-Whitewater. He has co-authored a book on international taxation and has published over 25 articles in a number of accounting and tax journals, including The Journal of the American Taxation Association, The Accounting Review, Contemporary Accounting Research, and The Journal of Taxation. He serves on the editorial boards of The Journal of the Americ
