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Full 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
