Advances in Taxation Vol: 24

John Hasseldine
University of New Hampshire, USA

Product Details
29 Sep 2017
Emerald Publishing Limited
288 pages - 152 x 229mm
Advances in Taxation
Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm’s external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those clients’ motivations; and evidence on the level and determinants of corporate income tax compliance costs.
Introduction: The Role of Tax Researchers; John Hasseldine 
Market Response to Fin 48 Adoption: A Debt Covenant Theory; Raquel Meyer Alexander, Andrew Gross, G. Ryan Huston, and Vernon J. Richardson 
Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting; Sarah Lyon 
Environmental uncertainty and Tax avoidance; Henry Huang, Li Sun, and Joseph Zhang 
The impact of Bonus depreciation on capital expenditures; Carol MacPhail, Riza Emekter, and Benjamas Jirasakuldech 
Generational differences in perceptions of tax fairness and attitudes towards compliance; Susan Jurney, Tim Rupert, and Marty Wartick 
Demand for tax preparation services: an exploratory examination of client vs. tax preparer expectation gaps; Teresa Stephenson, Gary M. Fleischman, and Mark Peterson 
Corporate income tax compliance costs: and their determinants: evidence from Greece; Ioannis Stamatopoulos, Stamatina Hadjidema, and Konstantinos Eleftheriou

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