Description
Book SynopsisIn the latest volume of
Advances in Taxation, series editor John Hasseldine compiles cutting-edge, peer-reviewed studies from expert contributors to explore topics such as: the effects of level of government on trust in revenue agencies; whether understanding tax laws reduces charitable giving; the link between distributive justice and tax fairness judgements; the role of states' R&D tax credits effectiveness in business location; and consumption tax collection on cross-border online sales. Two further contributions separately study the role of designated permanently reinvested earnings (PRE) in the financial statements of multinational corporations.
This volume is an exploration of the latest issues in tax and taxation theory, including empirical studies using a variety of research methods from different institutional settings and contexts. It is essential reading for anyone interested in tax policy and its impact in practice.
Table of ContentsChapter 1.The Effects of Level of Government and Use of Funds on Trust in Revenue Agencies;
Cass Hausserman, Susan Jurney, and Timothy RupertChapter 2.Does Understanding Tax Laws Reduce Charitable Giving? A Study of Tax Literacy and Unintended Consequences;
Amy Hageman and Cass Hausserman Chapter 3.Distributive Justice and the Tax Fairness Partisan Divide;
Michael L. Roberts and Theresa L. Roberts Chapter 4.The Use of Tax Accruals to Fool the Market: The Case of PRE before the Tax Cuts and Jobs Act;
Zhan Furner, Michaele L. Morrow, and Robert C. Ricketts Chapter 5.The Relation between Equity Incentives and Earnings Management through Permanently Reinvested Foreign Earnings for U.S. Multinational Corporations;
Zhan Furner, Keith Walker and Jon Durrant Chapter 6.Why Businesses Locate R&D in High Tax States: The Role of the States’ R&D Tax Credits Effectiveness;
B. Anthony Billings, Buagu N. Musazi, William H. Volz and Deborah K. Jones Chapter 7.Consumption Tax Collection on Cross-Border Online Sales;
Jeremy Lee and Alexey Nikitkov
