Del 28 - Advances in Taxation

Advances in Taxation

Inbunden, Engelska, 2020

Av John Hasseldine, USA) Hasseldine, John (University of New Hampshire

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In the latest volume of Advances in Taxation, series editor John Hasseldine compiles cutting-edge, peer-reviewed studies from expert contributors to explore topics such as: the effects of level of government on trust in revenue agencies; whether understanding tax laws reduces charitable giving; the link between distributive justice and tax fairness judgements; the role of states' R&D tax credits effectiveness in business location; and consumption tax collection on cross-border online sales. Two further contributions separately study the role of designated permanently reinvested earnings (PRE) in the financial statements of multinational corporations.This volume is an exploration of the latest issues in tax and taxation theory, including empirical studies using a variety of research methods from different institutional settings and contexts. It is essential reading for anyone interested in tax policy and its impact in practice.

Produktinformation

Utgivningsdatum2020-12-09
Mått152 x 229 x 16 mm
Vikt453 g
FormatInbunden
SpråkEngelska
SerieAdvances in Taxation
Antal sidor232
FörlagEmerald Publishing Limited
ISBN9781800433274

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John Hasseldine has been a Professor of Accounting and Taxation in the Paul College of Business and Economics at the University of New Hampshire since 2011. Previously, he was a Chair and Head of the Accounting and Finance Division at the Nottingham University Business School in the United Kingdom. John qualified as a Chartered Accountant in New Zealand, is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London, and was awarded his PhD by Indiana University in 1997.

Chapter 1.The Effects of Level of Government and Use of Funds on Trust in Revenue Agencies; Cass Hausserman, Susan Jurney, and Timothy RupertChapter 2.Does Understanding Tax Laws Reduce Charitable Giving? A Study of Tax Literacy and Unintended Consequences; Amy Hageman and Cass HaussermanChapter 3.Distributive Justice and the Tax Fairness Partisan Divide; Michael L. Roberts and Theresa L. RobertsChapter 4.The Use of Tax Accruals to Fool the Market: The Case of PRE before the Tax Cuts and Jobs Act; Zhan Furner, Michaele L. Morrow, and Robert C. RickettsChapter 5.The Relation between Equity Incentives and Earnings Management through Permanently Reinvested Foreign Earnings for U.S. Multinational Corporations; Zhan Furner, Keith Walker and Jon Durrant Chapter 6.Why Businesses Locate R&D in High Tax States: The Role of the States’ R&D Tax Credits Effectiveness; B. Anthony Billings, Buagu N. Musazi, William H. Volz and Deborah K. JonesChapter 7.Consumption Tax Collection on Cross-Border Online Sales; Jeremy Lee and Alexey Nikitkov