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Item Details
| Title:
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ADVANCES IN TAXATION
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| By: |
John Hasseldine (Editor) |
| Format: |
Electronic book text |
| List price:
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£66.95 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
1787145239 |
| ISBN 13: |
9781787145238 |
| Publisher: |
EMERALD PUBLISHING LIMITED |
| Pub. date: |
11 October, 2017 |
| Series: |
Advances in Taxation 23 |
| Pages: |
288 |
| Description: |
Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world's tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics. |
| Synopsis: |
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. |
| Publication: |
UK |
| Imprint: |
Emerald Publishing Limited |
| Returns: |
Non-returnable |
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