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