Advances in Taxation

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 Hausserman
Chapter 3.Distributive Justice and the Tax Fairness Partisan Divide; Michael L. Roberts and Theresa L. Roberts
Chapter 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. Ricketts
Chapter 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. Jones
Chapter 7.Consumption Tax Collection on Cross-Border Online Sales; Jeremy Lee and Alexey Nikitkov