Advances in Taxation (Advances in Taxation 23)

Advances in Taxation (Advances in Taxation 23)

By: John Hasseldine (editor)Hardback

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Description

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm's external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients' motivations to hire tax preparers versus tax preparers' perceptions of those clients' motivations; and evidence on the level and determinants of corporate income tax compliance costs.

Contents

Introduction: The Role of Tax Researchers; John Hasseldine Market Response to Fin 48 Adoption: A Debt Covenant Theory; Raquel Meyer Alexander, Andrew Gross, G. Ryan Huston, and Vernon J. Richardson Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting; Sarah Lyon Environmental uncertainty and Tax avoidance; Henry Huang, Li Sun, and Joseph Zhang The impact of Bonus depreciation on capital expenditures; Carol MacPhail, Riza Emekter, and Benjamas Jirasakuldech Generational differences in perceptions of tax fairness and attitudes towards compliance; Susan Jurney, Tim Rupert, and Marty Wartick Demand for tax preparation services: an exploratory examination of client vs. tax preparer expectation gaps; Teresa Stephenson, Gary M. Fleischman, and Mark Peterson Corporate income tax compliance costs: and their determinants: evidence from Greece; Ioannis Stamatopoulos, Stamatina Hadjidema, and Konstantinos Eleftheriou

Product Details

  • ISBN13: 9781787145245
  • Format: Hardback
  • Number Of Pages: 288
  • ID: 9781787145245
  • ISBN10: 1787145247

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