Advances in Taxation

John Hasseldine

Emerald

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9781789732948

22 October 2019

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9781789732931

22 October 2019

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22 October 2019

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Contents
About

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.

1. Are Earnings Repatriation Elections Under the 2004 American Jobs Creation Act Influenced by APB 23 Declarations?; B. Anthony Billings, Chansog (Francis) Kim, and Cheol Lee 2. The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms; Jennifer Howard and Norman Massel 3. Empirical Evidence on Employment Effects of EPA Brownfield Grants and Tax Incentives; Charles Swenson 4. Nonprofessional Investors' Perceptions of Real-Time Corporate Tax Audits; Catherine Cleaveland, Lynn Comer Jones and Kathryn Epps 5. Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-Sized Enterprises in Indonesia; Fany Inasius 6. Political Influence and Tax Evasion in Bangladesh: What Went Wrong?; Mohammad Nurunnabi 7. Turnover Tax Relief in South Africa: Evidence from the Sars-Nt Panel; Danie Schutte and Pieter Van der Zwan

John Hasseldine has been a Professor of Accounting and Taxation in the Peter T. 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 Department at the University of Nottingham Business School. 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 Ph.D by Indiana University in 1997.