Advances in taxation

著者

書誌事項

Advances in taxation

edited by John Hasseldine

Emerald, 2021

1st ed

  • v. 29 : print

大学図書館所蔵 件 / 全5件

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注記

Includes bibliographical references

内容説明・目次

内容説明

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.

目次

  • Chapter 1. Implicit Taxes in Imperfect Markets
  • Hannah Smith Chapter 2. Announcing the Repatriation of Indefinitely Reinvested Earnings
  • Kimberly S. Krieg Chapter 3. The Effect of Changes in the Value-Added Tax Rate on Tax Compliance Behaviour of Small Businesses In South Africa: A Field Experiment
  • Anculien Schoeman, Chris Evans, and Hanneke du Preez Chapter 4. Impact of Governance Quality and Religiosity on Tax Evasion: Evidence From OECD Countries
  • Md. Harun Ur Rashid, Md. Sha Alam Buhayan, Md. Abdul Kaium Masud, and Adrian Sawyer Chapter 5. The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam
  • Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo, and Binh Tran-Nam Chapter 6. An Examination of the Factors That Impact Innocent Spouse Tax Relief Decisions in the U.S. Tax Court
  • W. Brian Dowis, Ted D. Englebrecht, and Mike Wiggins Chapter 7. The Pedagogical Benefits of a Position Paper Assignment
  • Michael Killey and Stephanie Walton

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