Advances in Taxation

by John Hasseldine

Overview

Advances in Taxation publishes relevant, high-quality manuscripts from around the world addressing problems arising from federal, state, local and international taxation. The series uses a wide variety of research methods, including archival, experimental, survey, qualitative and legal approaches to address the problems and issues associated with taxation. Volume 22 of Advances in Taxation continues this approach to taxation, looking at issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.

Product Details

ISBN-13:	9781789732948
Publisher:	Emerald Publishing Limited
Publication date:	10/22/2019
Series:	Advances in Taxation , #26
Pages:	168
Product dimensions:	5.98(w) x 9.02(h) x (d)

About the Author

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 UniversityBusiness 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 Universityin 1997.

Table of Contents

List Of Contributors vii

Editorial Board ix

Introduction xi

Procedural Justice for All: A Taxpayer Rights Analysis of Irs Earned Income Credit Compliance Strategy Nina E. Olson 1

The Effect of Federal-State Conformity on Taxpayer Decisions Michaele L. Morrow Timothy J. Rupert 37

Does College Savings Plan Performance Matter? Raquel Meyer Alexander LeAnn Lima Steven L. Gill 75

The Effects of Jointly Provided Tax Services and Auditor Size on Restatements Matthew A. Notbohm Jeffrey S. Paterson Adrian Valencia 109

Inherent Outcome-Favorable Biases and Mitigating Effects of Principles-Based Standards: A Study of Accounting Students; Tax Decisions Darius J. Fatemi John Hasseldine Peggy A. Hite 145

The Effect of Detection Risk on Uncertain Tax Position Reporting: Experimental Evidence Robert Lee Anthony P. Curatola 177

Editorial Reviews

Accounting and taxation researchers look at a number of issues regarding taxation. Their topics include FIN48 and income tax-based earnings management: evidence from the deferred tax asset valuation allowance, dividend tax policy and private-sector research and development spending: a modified perspective on the impact of US 2003 tax reform act on research and development spending, the perceived and actual consequences of the Foreign Account Tax Compliance Act: a survey of Americans living abroad, and tax morale in times of economic depression: the case of Greece.

Annotation ©2018

This volume displays more of the international coverage that Hasseldine intended to be a hallmark of the series, he says, but assures readers that foreign taxation research is subjected to the same rigorous standards as that from North America. The topics are market response to Financial Interpretation No. 48 adoption: a debt covenant theory, reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting, environmental uncertainty and tax avoidance, the impact of bonus depreciation on capital expenditures, generational differences in perceptions of tax fairness and attitudes towards compliance, demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps, and corporate income tax compliance costs and their determinants: evidence from Greece.

Annotation ©2017

This volume displays more of the international coverage that Hasseldine intended to be a hallmark of the series, he says, but assures readers that foreign taxation research is subjected to the same rigorous standards as that from North America. The topics are market response to Financial Interpretation No. 48 adoption: a debt covenant theory, reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting, environmental uncertainty and tax avoidance, the impact of bonus depreciation on capital expenditures, generational differences in perceptions of tax fairness and attitudes towards compliance, demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps, and corporate income tax compliance costs and their determinants: evidence from Greece.

Annotation ©2017

Accounting and taxation researchers look at a number of issues regarding taxation. Their topics include FIN48 and income tax-based earnings management: evidence from the deferred tax asset valuation allowance, dividend tax policy and private-sector research and development spending: a modified perspective on the impact of US 2003 tax reform act on research and development spending, the perceived and actual consequences of the Foreign Account Tax Compliance Act: a survey of Americans living abroad, and tax morale in times of economic depression: the case of Greece.

Annotation ©2018