Advances in Taxation
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Book 1
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Book 1
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Book 1
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Advances in Taxation: (29 Advances in Taxation)

Advances in Taxation: (29 Advances in Taxation)


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About the Book

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.

Table of Contents:
Chapter 1. Implicit Taxes in Imperfect Markets; Hannah Smith Chapter 2. Announcing the Repatriation of Indefinitely Reinvested Earnings; Kimberly S. Krieg Chapter 3. The Effect of Changes in the Value-Added Tax Rate on Tax Compliance Behaviour of Small Businesses In South Africa: A Field Experiment; Anculien Schoeman, Chris Evans, and Hanneke du Preez Chapter 4. Impact of Governance Quality and Religiosity on Tax Evasion: Evidence From OECD Countries; Md. Harun Ur Rashid, Md. Sha Alam Buhayan, Md. Abdul Kaium Masud, and Adrian Sawyer Chapter 5. The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam; Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo, and Binh Tran-Nam Chapter 6. An Examination of the Factors That Impact Innocent Spouse Tax Relief Decisions in the U.S. Tax Court; W. Brian Dowis, Ted D. Englebrecht, and Mike Wiggins Chapter 7. The Pedagogical Benefits of a Position Paper Assignment; Michael Killey and Stephanie Walton

About the Author :
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 U.K. 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.


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Product Details
  • ISBN-13: 9781800716735
  • Publisher: Emerald Publishing Limited
  • Publisher Imprint: Emerald Publishing Limited
  • Language: English
  • Series Title: 29 Advances in Taxation
  • ISBN-10: 1800716737
  • Publisher Date: 19 Oct 2021
  • Binding: Digital download
  • No of Pages: 200


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