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Advances in Taxation
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Advances in Taxation

John Hasseldine
Emerald
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Hardback
9781787564169
15 November 2018
$134.99
eBook (PDF)
9781787564152
15 November 2018
$134.99
eBook (ePub)
9781787564176
15 November 2018
$134.99

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Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research. 

Next, Mark Bauman and Cathalene Rogers Bowler examine the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the lowering of dividend taxes as part of the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in an increase in dividend payouts at the expense of R&D spending. 

The fourth article by Brian Dowis and Ted Englebrecht examines reasonable compensation in closely-held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the U.S. Tax Court. Then, a practice-related study by Sonja Pippin, Jeffrey Wong, and Richard Mason reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. They find that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives. 

The next three articles in this volume have an international focus. Zakir Akhand investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, Bitzenis and Vasileios investigate the effect of the economic downturn in Greece on the factors determining the level of tax morale through primary data from a European Union funded research project on the Greek shadow economy.

INTRODUCTION: TAX AVOIDANCE, TAX POLICY, TAX ADMINISTRATION AND TAX COMPLIANCE; John Hasseldine  Chapter 1. SHORT SELLING AND CORPORATE TAX AVOIDANCE; Savannah (Yuanyuan) Guo, Sabrina Chi, and Kirsten Cook Chapter 2. FIN48 AND INCOME TAX-BASED EARNINGS MANAGEMENT: EVIDENCE FROM THE DEFERRED TAX ASSET VALUATION ALLOWANCE; Mark P. Bauman and Cathalene Rogers Bowler Chapter 3. DIVIDEND TAX POLICY AND PRIVATE-SECTOR RESEARCH AND DEVELOPMENT SPENDING: A MODIFIED PERSPECTIVE ON THE IMPACT OF U.S. 2003 TAX REFORM ACT ON R&D SPENDING; B. Anthony Billings, Cheol Lee, and Jaegul Lee Chapter 4. THE EFFECT OF GENDER, POLITICAL AFFILIATION, AND FAMILY COMPOSITION ON REASONABLE COMPENSATION DECISIONS: AN EMPIRICAL ASSIST; W. Brian Dowis and Ted Englebrecht Chapter 5. PERCEIVED AND ACTUAL CONSEQUENCES OF THE FOREIGN ACCOUNT TAX COMPLIANCE ACT: A SURVEY OF AMERICANS LIVING ABROAD; Sonja E. Pippin, Jeffrey A. Wong, and Richard M. Mason Chapter 6. THE INFLUENCE OF THE CORPORATE SECTOR ON THE EFFECTIVENESS OF TAX COMPLIANCE INSTRUMENTS; Zakir Akhand Chapter 7. DETERMINANTS OF ENFORCED TAX COMPLIANCE: EMPIRICAL EVIDENCE FROM MALAYSIA; K-Rine Chong and Murugesh Arunachalam Chapter 8. TAX MORALE IN TIMES OF ECONOMIC DEPRESSION: THE CASE OF GREECE; Aristidis Bitzenis and Vasileios Vlachos

    Accounting and taxation researchers look at a number of issues regarding taxation. Their topics include FIN48 and income tax-based earnings management: evidence from the deferred tax asset valuation allowance, dividend tax policy and private-sector research and development spending: a modified perspective on the impact of US 2003 tax reform act on research and development spending, the perceived and actual consequences of the Foreign Account Tax Compliance Act: a survey of Americans living abroad, and tax morale in times of economic depression: the case of Greece.

    - Annotation ©2018
    Since 2011, Dr. 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. Previously he was a Chair and Head of the Accounting and Finance Department at the University of Nottingham Business School. John, a Kiwi, qualified as a chartered accountant in New Zealand and is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London.  

    John has served on three government committees in the U.K. and was a contributor to the Mirrlees Review of the U.K. tax system conducted by the Institute of Fiscal Studies. He has been an external expert at the International Monetary Fund, a visiting professor at the University of New South Wales, Sydney, and a keynote speaker at several international tax conferences. He travels widely, speaking at national and global conferences, including one on VAT organized by the OECD, World Bank and IMF, and a conference on dealing with the national tax gap held at the U.S. Library of Congress in Washington DC. He is a co-author of Comparative Taxation: Why Tax Systems Differ, Fiscal Publications, 2017.  

    John received his Ph.D in Accounting in 1997 from the Kelley School of Business at Indiana University-Bloomington, and his Master of Commerce in Accounting and Bachelor of Commerce from the University of Canterbury, Christchurch, New Zealand.