In the latest volume of Advances in Taxation, the editor John Hasseldine includes studies from expert contributors to explore topics such as: tax avoidance; tax management, and tax compliance. In addition, two studies focus on tax education. Reporting peer-reviewed research contributions from the U.S., France, and Indonesia, 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. Advances in Taxation publishes relevant quality manuscripts from around the world on any aspect of federal, state, local or international taxation including tax compliance, tax planning, tax policy issues and current issues in tax.
Chapter
1. Executive Regulatory Focus and Tax Avoidance; Erica Bauman,
Joost Impink, Michael Mayberry, and Gary Mcgill
Chapter
2. Non-GAAP Earnings Reporting and Tax Management; Khondkar Karim and
Sanghyun Suh
Chapter
3. How Does Rolling Conformity Affect State Tax Revenue?; Tyler
Johnson
Chapter
4. The Influence of Fraud on Bond Yield in The New Information Age:
Evidence from Municipal Bond Issuances; Hannah Smith Antinozzi, Lidong Cui,
and Philip Kunz
Chapter
5. The Company You Keep: The Influence of Peer Groups on Tax
Compliance; Mary Sasmaz and Timothy Fogarty
Chapter
6. The Psychological Costs of Tax Compliance: Insights from
Indonesian SME Taxpayers; Ferry
Chapter
7. Gaming The Tax to Enable Students to Learn About Tax Ethics; Peter
Daly and Emmanuelle Deglaire
Chapter
8. The Dewey Global Environmental Initiative: A Tax-Exempt
Organization Module and Case Study with Fraud Risk Factors; Michael Killey,
Kellie Carr, Stephanie Walton, and Paige Bressler
John Hasseldine has been a Professor of Accounting and Taxation in the Paul College of Business and Economics at the University of New Hampshire since 2011. Previously he was a Chair and Head of the Accounting and Finance Division at the Nottingham University Business School in the U.K. John qualified as a Chartered Accountant in New Zealand, is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London and was awarded his PhD by Indiana University in 1997.