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.
In the latest volume of Advances in Taxation, series editor John Hasseldine compiles cutting-edge, peer-reviewed studies from expert contributors to explore topics such as: the effects of level of government on trust in revenue agencies; whether understanding tax laws reduces charitable giving; the
link between distributive justice and tax fairness judgements; the role of states' R&D tax credits effectiveness in business location; and consumption tax collection on cross-border online sales. Two further contributions separately study the role of designated permanently reinvested earnings (PRE)
in the financial statements of multinational corporations.
This volume is an exploration of the latest issues in tax and taxation theory, including empirical studies using a variety of research methods from different institutional settings and contexts. It is essential reading for anyone interested in tax policy and its impact in practice.
In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributors
exploring topics such as: corporate tax planning, tax-related accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension scheme change, and non-professional investor and taxpayer judgments and perceptions. Reporting peer-reviewed
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.
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.
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
This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related
to accounting measurements and theory.
The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone
interested in the intellectual history of the accounting discipline.
The COVID-19 pandemic has led to further acceleration of digitalisation in all areas. This caused significant changes in economic and social life. Through digitalisation, the need for people in business life has decreased and has forced the traditional employment structure to change. During the
pandemic period, some segments enjoyed the advantages of owning digital technologies, while others remained strangers to the new world because they were deprived of digital technologies, revealing the inequality of opportunity on an individual or social basis.
Although this rapid change produced positive results, it also brought about risks. To help mitigate such emerging risks, The New Digital Era’s two volumes vitally generate new information in order to determine the advantages and risks in which areas this digitalisation, which has increased
with the COVID-19 pandemic. The chapter authors highlight the new social and economic policies that are needed to balance the effects on social and economic life and prevent possible conflicts between individuals and societies
Contemporary Studies in Economic and Financial Analysis publishes a series of current and relevant themed volumes within the fields of economics and finance. Both disciplinary and interdisciplinary studies are welcome.
The COVID-19 pandemic has led to further acceleration of digitalization in all areas. This caused significant changes in economic and social life. Through digitalization, the need for people in business life has decreased and has forced the traditional employment structure to change. During the
pandemic period, some segments enjoyed the advantages of owning digital technologies, while others remained strangers to the new world because they were deprived of digital technologies, revealing the inequality of opportunity on an individual or social basis.
Although this rapid change produced positive results, it also brought about risks. To help mitigate such emerging risks, The New Digital Era’s two volumes vitally generate new information in order to determine the advantages and risks in which areas this digitalization, which has increased
with the COVID-19 pandemic. The chapter authors highlight the new social and economic policies that are needed to balance the effects on social and economic life and prevent possible conflicts between individuals and societies
Contemporary Studies in Economic and Financial Analysis publishes a series of current and relevant themed volumes within the fields of economics and finance. Both disciplinary and interdisciplinary studies are welcome.
The Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for the 2020/21 financial year. With advice on how to complete self-assessment tax returns and a number of tax saving tips, this book includes: - Key
changes from the Budget and Treasury Statements - How furlough will have affected how much tax you pay - Dealing effectively with HM Revenue and Customs - Worked illustrations showing you how to complete your tax submission - How living or working abroad affects the tax that you pay - Tax saving
tips which help you save money - Inheritance tax and potentially exempt transfers Whether you are self-employed, work part time or full time, are unemployed or retired, if you pay tax The Telegraph Tax Guide is invaluable. It helps ensure that you are as tax efficient as possible, offering practical
advice, timetables and examples that make the complex and challenging world of tax returns easier to understand.
The Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for the 2021/22 financial year. With advice on how to complete self-assessment tax returns and a number of tax saving tips, this indispensable book
includes: - Key changes from the Budget and Treasury Statements - Dealing effectively with HR Revenue and Customs - Worked illustrations showing you how to complete your tax submission - How living or working abroad affects the tax that you pay - Tax saving tips which help you save moneyWhether you
are self-employed, work part time of full time, are unemployed or retired, if you pay tax The Telegraph Tax Guide is invaluable. It helps ensure that you are as tax efficient as possible, offering practical advice, timetables and examples that make the complex and challenging world of tax returns
easier to understand.