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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.
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. 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