Description
Book SynopsisAdvances in Taxation Vol. 23 contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation. Using a wide variety of research methods, the papers address issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.
Trade ReviewHasseldine presents readers with a collection of essays and articles focused on contemporary and emerging advancements in the area of property tax assessment and collection. The six selections that make up the main body of the text are devoted to the effects of property taxes and public service benefits on housing values, measuring and characterizing the domestic effective tax rate or US corporations, tax and performance measurement, the impact of culture and economic structure on tax morale and tax evasion, the determinants of tax morale and tax compliance, and a great many other related subjects. The editor is a faculty member of the University of New Hampshire, Durham. -- Annotation ©2017 * (protoview.com) *
Table of ContentsIntroduction: Publishing Quality Tax Research The Effects of Property Taxes and Public Service Benefits on Housing Values: A Country-Level Analysis - Kimberly Key, Teresa Lightner and Bing Luo Measuring and Characterizing the Domestic Effective Tax Rate of US Corporations - Yaron Lahav and Galla Salganik-Shoshan Tax and Performance Measurement: An Inside Story - Emer Mulligan and Lynne Oats The Impact of Culture and Economics Structure on Tax Morale and Tax Evasion: A Country-Level Analysis using SEM - William D. Brink and Thomas M. Porcano The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan - Fadi Alasfour, Martin Samy and Roberta Bampton Measuring Tax Compliance Attitudes: What Surveys can tell us about Tax Compliance Behaviour - Diana Onu
