Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781839091858

Publisher
Format

PDF and EPUB

Availability: In Stock

Advances in Taxation

SKU: 9781837533602

Original price was: $132.00.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)
Edition
ISBN

9781837533602, 9781837533619, 9781837533626

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

In this 30th volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning. Three studies separately examine individual responses to taxation including the renunciation of U.S. citizenship due to the Foreign Account Tax Compliance Act, the imposition of a tax on sugar-sweetened beverages, and the effects of social media on tax compliance in a developing country. Reporting peer-reviewed research contributions from the U.S., Canada, and Malaysia Advances in Taxation Volume 30 is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts

Availability: In Stock

Advances in Taxation

SKU: 9781789732931

Original price was: $111.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781789732931, 9781789732948, 9781789732955

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates’ uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research.  The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.

Availability: In Stock

Advances in Taxation

SKU: 9781800433267

Original price was: $116.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781800433267, 9781800433274, 9781800433281

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

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.

Availability: In Stock

Advances in Taxation

SKU: 9781787564176

Original price was: $134.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781787564176, 9781787564169, 9781787564152

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research.  Next, Mark Bauman and Cathalene Rogers Bowler examine the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the lowering of dividend taxes as part of the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in an increase in dividend payouts at the expense of R&D spending.  The fourth article by Brian Dowis and Ted Englebrecht examines reasonable compensation in closely-held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the U.S. Tax Court. Then, a practice-related study by Sonja Pippin, Jeffrey Wong, and Richard Mason reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. They find that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives.  The next three articles in this volume have an international focus. Zakir Akhand investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, Bitzenis and Vasileios investigate the effect of the economic downturn in Greece on the factors determining the level of tax morale through primary data from a European Union funded research project on the Greek shadow economy.

Availability: In Stock

Advances in Taxation

SKU: 9781835495865

Original price was: $140.00.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

JOHN HASSELDINE

Edition
ISBN

9781835495865, 9781835495858, 9781835495841

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

In Volume 31 of Advances in Taxation, the editor John Hasseldine includes studies from expert contributors to explore topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. In addition, one study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments. Reporting peer-reviewed research contributions from the U.S. and Canada, this volume is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

Availability: In Stock

Advances in Taxation

SKU: 9780857241405

Original price was: $149.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

Toby Stock

Edition
ISBN

9780857241405, 9780857241399

Publisher

Emerald Group Publishing Limited

Format

PDF and EPUB

Description

“Advances in Taxation” publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and sociology.

Availability: In Stock

Advances in Taxation

SKU: 9781784411190

Original price was: $165.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

Toby Stock

Edition
ISBN

9781784411190, 9781784411206

Publisher

Emerald Group Publishing Limited

Format

PDF and EPUB

Description

Advances in Taxation publishes relevant, quality manuscripts addressing the issues of federal, state, local and international taxation including tax compliance, tax planning, and tax policy issues among others. The series uses a wide variety of research methods, including analytical modelling, archival, experimental, survey, descriptive, and legal approaches to address the problems and issues associated with taxation. Volume 21 of Advances in Taxation continues this broad approach to taxation, looking at taxpayer compliance, state tax issues and tax policy decisions, amongst others.

Availability: In Stock

Advances in Taxation

SKU: 9781800716735

Original price was: $122.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

Author

Edition
ISBN

9781800716735, 9781800716742, 9781800716759

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

In volume 29 of Advances in Taxation, editor John Hasseldine includes studies from expert contributors exploring topics such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education. Reporting peer-reviewed research contributions from North America, Africa, and Asia, Advances in Taxation is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

Availability: In Stock

Advances in Taxation

SKU: 9781787564152

Original price was: $134.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781787564152, 9781787564169, 9781787564176

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research.  Next, Mark Bauman and Cathalene Rogers Bowler examine the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the lowering of dividend taxes as part of the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in an increase in dividend payouts at the expense of R&D spending.  The fourth article by Brian Dowis and Ted Englebrecht examines reasonable compensation in closely-held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the U.S. Tax Court. Then, a practice-related study by Sonja Pippin, Jeffrey Wong, and Richard Mason reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. They find that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives.  The next three articles in this volume have an international focus. Zakir Akhand investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, Bitzenis and Vasileios investigate the effect of the economic downturn in Greece on the factors determining the level of tax morale through primary data from a European Union funded research project on the Greek shadow economy.

Availability: In Stock

Advances in Taxation

SKU: 9781787145238

Original price was: $141.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781787145238, 9781787145245, 9781787149601

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm’s external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those clients’ motivations; and evidence on the level and determinants of corporate income tax compliance costs.

Availability: In Stock

Advances in Taxation

SKU: 9781800716759

Original price was: $122.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

Author

Edition
ISBN

9781800716759, 9781800716742, 9781800716735

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

In volume 29 of Advances in Taxation, editor John Hasseldine includes studies from expert contributors exploring topics such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education. Reporting peer-reviewed research contributions from North America, Africa, and Asia, Advances in Taxation is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

Availability: In Stock

Advances in Taxation

SKU: 9781786350015

Original price was: $149.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781786350015, 9781786350022

Publisher

Emerald Group Publishing Limited

Format

PDF and EPUB

Description

Advances in Taxation Vol. 23 contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation. Using a wide variety of research methods, the papers address issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.

Availability: In Stock

Advances in Taxation

SKU: 9781789732955

Original price was: $111.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781789732955, 9781789732948, 9781789732931

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates’ uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research.  The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.

Availability: In Stock

Advances in Taxation

SKU: 9781837533626

Original price was: $132.00.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781837533626, 9781837533619, 9781837533602

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

In this 30th volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning. Three studies separately examine individual responses to taxation including the renunciation of U.S. citizenship due to the Foreign Account Tax Compliance Act, the imposition of a tax on sugar-sweetened beverages, and the effects of social media on tax compliance in a developing country. Reporting peer-reviewed research contributions from the U.S., Canada, and Malaysia Advances in Taxation Volume 30 is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts

Availability: In Stock

Advances in Taxation

SKU: 9781787149601

Original price was: $141.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

John Hasseldine

Edition
ISBN

9781787149601, 9781787145245, 9781787145238

Publisher

Emerald Publishing Limited

Format

PDF and EPUB

Description

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm’s external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those clients’ motivations; and evidence on the level and determinants of corporate income tax compliance costs.

Availability: In Stock

Advances in Taxation

SKU: 9781846639135

Original price was: $129.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

Suzanne M. Luttman

Edition
ISBN

9781846639135, 9781846639128

Publisher

Emerald Group Publishing Limited

Format

PDF and EPUB

Description

This title addresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels. This series covers topics of compliance, computer usage, education, legal, and planning, or policy issues.

Availability: In Stock

Advances in Taxation

SKU: 9781780525938

Original price was: $179.99.Current price is: $24.99.

Access Advances in Taxation Now. Discount up to 90%

Additional information

Full Title

Advances in Taxation

Author(s)

Toby Stock

Edition
ISBN

9781780525938, 9781780525921

Publisher

Emerald Group Publishing Limited

Format

PDF and EPUB

Description

The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the tax gap literature. MacGregor and Wilkinson investigate the effect of economic patriotism on taxpayer compliance attitudes. Volume 20 also includes two articles on federal tax issues. Addy and Yoder investigate factors associated with private foundations that narrowly fail a test that would reduce the tax the foundation pays on investment income. Liedtka and Nayar examine the motivation for early exercise of certain stock options. Two articles in this volume examine state tax issues. Jalbert and Fleischman analyze interactions between federal section 179 deduction decisions and Hawaiian tax credit elections. Key investigates the effect of one county’s property tax policy decisions on those of adjoining counties. Last but not least, one paper deals with practitioner information search. Cloyd, Spilker and Wood investigate how supervisors can affect the information search behavior of their subordinate practitioners.