Advances in Taxation Vol. 23 contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation. Using a wide variety of research methods, the papers address issues concerning challenges in tax administration, taxpayer decisions,
ethical issues in taxation, and college savings plans.
The adoption of pro-market economic reforms by emerging market economies in last two decades has transformed the institutional context for firms in these economies. The objective of this volume is to better understand how domestic and foreign firms have transformed their strategy, organization and
management system in response to this change. Understanding of such transformation will provide implications to integrate contextual factors in theorizing about firm behaviour in emerging as well as developed economies. These studies will also assist practicing managers to comprehend various
configurations of firm activities and complexities of competition in diverse institutional settings.
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