Advances in Taxation

John Hasseldine

2020년 12월 · Emerald Group Publishing

eBook

232

페이지

적용 가능

검증되지 않은 평점과 리뷰입니다. 자세히 알아보기

eBook 정보

In the latest volume of Advances in Taxation, series editor John Hasseldine compiles cutting-edge, peer-reviewed studies from expert contributors to explore topics such as: the effects of level of government on trust in revenue agencies; whether understanding tax laws reduces charitable giving; the link between distributive justice and tax fairness judgements; the role of states' R&D tax credits effectiveness in business location; and consumption tax collection on cross-border online sales. Two further contributions separately study the role of designated permanently reinvested earnings (PRE) in the financial statements of multinational corporations.
This volume is an exploration of the latest issues in tax and taxation theory, including empirical studies using a variety of research methods from different institutional settings and contexts. It is essential reading for anyone interested in tax policy and its impact in practice.

저자 정보

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.