Advances in Taxation

Since 2011, Dr. John Hasseldine has been a Professor of Accounting and Taxation in the Peter T. Paul College of Business and Economics at the University of New Hampshire. Previously he was a Chair and Head of the Accounting and Finance Department at the University of Nottingham Business School. John, a Kiwi, qualified as a chartered accountant in New Zealand and is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London.   John has served on three government committees in the U.K. and was a contributor to the Mirrlees Review of the U.K. tax system conducted by the Institute of Fiscal Studies. He has been an external expert at the International Monetary Fund, a visiting professor at the University of New South Wales, Sydney, and a keynote speaker at several international tax conferences. He travels widely, speaking at national and global conferences, including one on VAT organized by the OECD, World Bank and IMF, and a conference on dealing with the national tax gap held at the U.S. Library of Congress in Washington DC. He is a co-author of Comparative Taxation: Why Tax Systems Differ, Fiscal Publications, 2017.   John received his Ph.D in Accounting in 1997 from the Kelley School of Business at Indiana University-Bloomington, and his Master of Commerce in Accounting and Bachelor of Commerce from the University of Canterbury, Christchurch, New Zealand.

INTRODUCTION: TAX AVOIDANCE, TAX POLICY, TAX ADMINISTRATION AND TAX COMPLIANCE; John Hasseldine
 Chapter 1. SHORT SELLING AND CORPORATE TAX AVOIDANCE; Savannah (Yuanyuan) Guo, Sabrina Chi, and Kirsten Cook
Chapter 2. FIN48 AND INCOME TAX-BASED EARNINGS MANAGEMENT: EVIDENCE FROM THE DEFERRED TAX ASSET VALUATION ALLOWANCE; Mark P. Bauman and Cathalene Rogers Bowler
Chapter 3. DIVIDEND TAX POLICY AND PRIVATE-SECTOR RESEARCH AND DEVELOPMENT SPENDING: A MODIFIED PERSPECTIVE ON THE IMPACT OF U.S. 2003 TAX REFORM ACT ON R&D SPENDING; B. Anthony Billings, Cheol Lee, and Jaegul Lee
Chapter 4. THE EFFECT OF GENDER, POLITICAL AFFILIATION, AND FAMILY COMPOSITION ON REASONABLE COMPENSATION DECISIONS: AN EMPIRICAL ASSIST; W. Brian Dowis and Ted Englebrecht
Chapter 5. PERCEIVED AND ACTUAL CONSEQUENCES OF THE FOREIGN ACCOUNT TAX COMPLIANCE ACT: A SURVEY OF AMERICANS LIVING ABROAD; Sonja E. Pippin, Jeffrey A. Wong, and Richard M. Mason
Chapter 6. THE INFLUENCE OF THE CORPORATE SECTOR ON THE EFFECTIVENESS OF TAX COMPLIANCE INSTRUMENTS; Zakir Akhand
Chapter 7. DETERMINANTS OF ENFORCED TAX COMPLIANCE: EMPIRICAL EVIDENCE FROM MALAYSIA; K-Rine Chong and Murugesh Arunachalam
Chapter 8. TAX MORALE IN TIMES OF ECONOMIC DEPRESSION: THE CASE OF GREECE; Aristidis Bitzenis and Vasileios Vlachos