UnknownHasseldine, John
Emerald Group Publishing Limited (Bingley, UK, 2024) (eng) English9781835495865Advances in taxationUnknownTAXATION--RESEARCH;TAXATION;TAXATION--STUDY AND TEACHING;Includes bibliographical references and index; 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.
Physical dimension
1 online resource (312 pages)UnknownUnknown
Summary / review / table of contents
Chapter 1. The Declining Cash Effective Tax Rates of U.S. Domestic Firms / Kimberly S. Krieg and John Li --
Chapter 2. The Influence of Macroeconomic Growth Opportunities on U.S. Effective Tax Rates on Foreign Earnings / Roger Graham, K.C. Lin, and Jared Moore --
Chapter 3. Conforming Tax Avoidance and Firm Value / David Tree and Dilin Wang --
Chapter 4. The Impact of Audit Protection Services on Taxpayer Decision Making / Stephanie Walton --
Chapter 5. An Investigation of The Influence of Guilt, Awards, and A Moral Message on Tax Whistleblowing Decisions / Jonathan Farrar, Thomas Farrar, Cass Hausserman, and Morina Rennie --
Chapter 6. Does Taxation Education Improve Tax Compliance: An Empirical Study / Ling Tuo and Shipeng Han --
Chapter 7. Tax Increment Financing (TIF): A Review of TIF's Economic and Fiscal Effects / S. Allen Hartt, Jonathan Nash, and Catherine Plante --
Chapter 8. A Decade of Tax Scholarship Published in Advances in Taxation / John Hasseldine.