Advances in taxation

Author

Additional Author(s)

• Hasseldine, John

Publisher

Bingley, U.K: Emerald Group Publishing Limited, 2019

Language

English

ISBN

9781789732931

Series

Advances in taxation Vol. 26

Subject(s)

• FINANCE, PUBLIC
• TAXATION

Notes

• Emerald Business Management and Economics Ebooks 2019

. .

Abstract

In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research. The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.

Physical Dimension

Number of Page(s)

1 online resource (xiv, 148 p.)

Dimension

-

Other Desc.

-

Summary / Review / Table of Content

Prelims
Are Earnings Repatriation Elections under the 2004 American Jobs Creation Act Influenced by APB 23 Declarations?
The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms
Empirical Evidence on Employment Effects of EPA Brownfield Grants and Tax Incentives
Nonprofessional Investors’ Perceptions of Real-time Corporate Tax Audits
Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-sized Enterprises in Indonesia
Political Influence and Tax Evasion in Bangladesh: What Went Wrong?
Turnover Tax Relief in South Africa: Evidence from the SARS-NT Panel

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	00292/20	336.2 Adv	Online !	Available