Advances in Taxation
Emerald Publishing Limited (Verlag)
978-1-83753-361-9 (ISBN)
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
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.
Chapter 1. Investor Reaction to the International Provisions of the Tax Cuts and Jobs Act of 2017; K. C. Lin, Jared A. Moore, and David R. Tree
Chapter 2. Strategic Repatriations and Future Earnings Flexibility; Andrew Duxbury
Chapter 3. Corporate Social Responsibility and Tax Planning: Evidence from the Adoption of Constituency Statutes; Kaishu Wu
Chapter 4. Would Individuals Renounce their U.S. Citizenship to Avoid Tax Compliance Costs? An Experiment on the Impact of the Foreign Account Tax Compliance Act (FATCA); Jonathan E. Lee, Candice Correia, John Correia, and Zhuoli Axelton
Chapter 5. Health or Taxes: Which is more Effective at Reducing Consumption of Sugar-Sweetened Beverages?; Michaele L. Morrow, Jacob Suher, and Ashley West
Chapter 6. The Effects of Social Media on Tax Compliance: A Mediating Role of Tax Morale; Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, and Ruhanita Maelah
Erscheinungsdatum | 11.07.2023 |
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Reihe/Serie | Advances in Taxation |
Verlagsort | Bingley |
Sprache | englisch |
Maße | 152 x 229 mm |
Gewicht | 458 g |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 1-83753-361-X / 183753361X |
ISBN-13 | 978-1-83753-361-9 / 9781837533619 |
Zustand | Neuware |
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