78 records from EconBiz based on author Name

1. Advances in Taxation

abstract

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.

Hasseldine, John;
2024
Availability: Link

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2. Advances in taxation

abstract

In this 30th volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning. Three studies separately examine individual responses to taxation including the renunciation of U.S. citizenship due to the Foreign Account Tax Compliance Act, the imposition of a tax on sugar-sweetened beverages, and the effects of social media on tax compliance in a developing country. Reporting peer-reviewed research contributions from the U.S., Canada, and Malaysia Advances in Taxation Volume 30 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.

Hasseldine, John;
2023
Type: Aufsatzsammlung; Beiträge ; Einzelbeiträge; Sammelwerk ;
Availability: Link

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3. Advances in taxation

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.

Hasseldine, John;
2021
Availability: Link

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4. A Comment on corporate inversions by US multinational firms

Clothier, Sedona; Hasseldine, John;
2021
Type: Aufsatz in Zeitschrift; Article in journal;

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5. Small Business and Tax Compliance Costs : A Cross-Country Study of Managerial Benefits and Tax Concessions

abstract

Concern about the size and the regressive nature of taxation compliance costs for small businesses has prompted many governments to introduce special tax concessions and regimes for that sector of the economy. This article reports on exploratory research conducted in four countries (Australia, Canada, South Africa and the United Kingdom) in 2010-11 utilising broadly similar survey instruments, designed to collect and collate data about the levels of compliance costs experienced by small businesses; to identify the extent (if any) to which compliance with tax obligations may have given rise to managerial benefits; and to evaluate the use and usefulness for the small business sector of special tax regimes designed to mitigate the burden of tax compliance. In spite of some data limitations it finds remarkably similar outcomes in all four countries: tax compliance costs remain high and regressive, and do not appear to be diminishing over time; many small businesses are aware of the managerial benefits, in terms of better decision making and management of financial information that derives from tax compliance, though few are able to place a value on those benefits; and legislated small business tax concessions do not appear to be making any difference to the burden of tax compliance in the three countries that were considered in relation to that issue

Evans, Chris; Hansford, Ann; Hasseldine, John; Lignier, Philip; Smulders, Sharon; Vaillancourt, François;
2020
Availability: Link

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6. Advances in taxation

abstract

In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributors exploring topics such as: corporate tax planning, taxrelated accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension scheme change, and nonprofessional investor and taxpayer judgments and perceptions. Reporting peerreviewed research contributions from North America and the U.K., 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.

Hasseldine, John;
2020
Availability: Link

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7. Advances in taxation

Hasseldine, John;
2020
Availability: Link

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8. The influence of ethical codes of conduct on professionalism in tax practice

abstract

Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics (IESBA, in Code of ethics for professional accountants, IFAC, New York; IESBA, Code of ethics for professional accountants, IFAC, New York, 2016). This does not apply directly to members of a particular professional body, but rather member organizations from around the globe are required to adopt a code no less stringent than the principles in the IESBA Code. Hence, all professional accountants are required to possess integrity as a core ethical principle. In the USA, certified public accountants must, in addition, also adhere to the principle of client advocacy in relation to their tax clients. Despite extensive prior literature on accounting ethics, firm culture, and ethical codes, no prior research has tested whether the communication of an Integrity ethical standard actually affects practitioners’ actual judgments and decisions. In this study, we use brief interventions to determine whether a prime of two ethical professional standards (Integrity; Advocacy) affects tax practitioners’ recommendations to their clients. One implication for professionalism in tax practice is our finding that a brief intervention of professional standards can directly impact on practitioners’ judgments. Most notably, a joint presentation of Advocacy and Integrity leads to contrasting results that depend on the order of the intervention. In sum, when the Integrity (Advocacy) standard was presented before the Advocacy (Integrity) standard, tax practitioners were significantly less (more) likely to choose a tax-favorable outcome. That is, the order of professional ethical standard intervention significantly affects tax practitioners’ judgments.

Fatemi, Darius; Hasseldine, John; Hite, Peggy A.;
2020
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link Link
Citations: 15 (based on OpenCitations) Cited By

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9. Advances in accounting behavioral research

abstract

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines. Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged. Coverage includes, but is not restricted to: Individual judgement/decision making; Group decision making; Organizational behavior; Inter-organizational relationships; Technology integration; Strategic management/organizational theory; Theory development; Theory review; This volume includes chapters on emerging theory, methods, and applications towards behavioral research in accounting and audit.

Karim, Khondkar E.; Fogarty, Timothy; Rutledge, Robert; Pinsker, Robert; Hasseldine, John; Bailey, Charles D.; Pitre, Terence;
2019
Availability: Link Link

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10. Advances in taxation

Hasseldine, John;
2019
Availability: Link Link

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