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Full Description
In Volume 31 of Advances in Taxation, the editor John Hasseldine includes studies from expert contributors to explore topics such as: firms' domestic and foreign effective tax rates; tax avoidance; and tax compliance. In addition, one study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.
Reporting peer-reviewed research contributions from the U.S. and Canada, 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.
Contents
Chapter 1. The Declining Cash Effective Tax Rates of U.S. Domestic Firms; Kimberly S. Krieg and John Li
Chapter 2. The Influence of Macroeconomic Growth Opportunities on U.S. Effective Tax Rates on Foreign Earnings; Roger Graham, K.C. Lin, and Jared Moore
Chapter 3. Conforming Tax Avoidance and Firm Value; David Tree and Dilin Wang
Chapter 4. The Impact of Audit Protection Services on Taxpayer Decision Making; Stephanie Walton
Chapter 5. An Investigation of The Influence of Guilt, Awards, and A Moral Message on Tax Whistleblowing Decisions; Jonathan Farrar, Thomas Farrar, Cass Hausserman, and Morina Rennie
Chapter 6. Does Taxation Education Improve Tax Compliance: An Empirical Study; Ling Tuo and Shipeng Han
Chapter 7. Tax Increment Financing (TIF): A Review of TIF's Economic and Fiscal Effects; S. Allen Hartt, Jonathan Nash, and Catherine Plante
Chapter 8. A Decade of Tax Scholarship Published in Advances in Taxation; John Hasseldine
