Description
Book SynopsisIn the latest volume of
Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research.
The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.
Table of Contents1. Are Earnings Repatriation Elections Under the 2004 American Jobs Creation Act Influenced by APB 23 Declarations?;
B. Anthony Billings, Chansog (Francis) Kim, and Cheol Lee 2. The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms;
Jennifer Howard and Norman Massel 3. Empirical Evidence on Employment Effects of EPA Brownfield Grants and Tax Incentives;
Charles Swenson 4. Nonprofessional Investors' Perceptions of Real-Time Corporate Tax Audits;
Catherine Cleaveland, Lynn Comer Jones and Kathryn Epps 5. Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-Sized Enterprises in Indonesia;
Fany Inasius 6. Political Influence and Tax Evasion in Bangladesh: What Went Wrong?;
Mohammad Nurunnabi 7. Turnover Tax Relief in South Africa: Evidence from the Sars-Nt Panel;
Danie Schutte and Pieter Van der Zwan
