Advances in taxation

Author

Additional Author(s)

• Hasseldine, John

Publisher

Bingley, U.K: Emerald Group Publishing Limited, 2021

Language

English

ISBN

9781800716759

Series

Advances in taxation vol. 29

Subject(s)

• TAXATION

Notes

. .

Abstract

In volume 29 of Advances in Taxation, editor John Hasseldine includes studies from expert contributors exploring topics such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education. Reporting peer-reviewed research contributions from North America, Africa, and Asia, Advances in Taxation 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

Number of Page(s)

1 online resource (xv, 178 p.)

Dimension

-

Other Desc.

-

Summary / Review / Table of Content

Chapter 1. Implicit taxes in imperfect markets / Hannah Smith --
Chapter 2. Announcing the repatriation of indefinitely reinvested earnings / Kimberly S. Krieg --
Chapter 3. The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in South Africa: A field experiment / Anculien Schoeman, Chris Evans, and Hanneke du Preez --
Chapter 4. Impact of governance quality and religiosity on tax evasion: Evidence from oecd countries / Md. Harun Ur Rashid, Md. Sha Alam Buhayan, Md. Abdul Kaium Masud, and Adrian Sawyer --
Chapter 5. The effects of emotion, trust and perception on tax compliance: Empirical evidence from vietnam / Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo, and Binh Tran-Nam --
Chapter 6. An examination of the factors that impact innocent spouse tax relief decisions in the u.s. Tax court / W. Brian Dowis, Ted D. Englebrecht, and Mike Wiggins --
Chapter 7. The pedagogical benefits of a position paper assignment / Michael Killey and Stephanie Walton.

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	00229/22	336.2 Adv	Online !	Available