TY - BOOK AU - Hasseldine,John TI - Advances in taxation T2 - Advances in taxation SN - 9781800433281 AV - HJ2305 .A38 2020 PY - 2020/// CY - Bingley, U.K. PB - Emerald Publishing Limited KW - Taxation KW - Business & Economics, Taxation KW - General KW - bisacsh KW - bicssc N1 - Prelims -- The effects of level of government and use of funds on trust in revenue agencies -- Does understanding tax laws reduce charitable giving? A study of tax literacy and unintended consequences -- Distributive justice and the tax fairness partisan divide -- The use of tax accruals to fool the market: the case of PRE before the tax cuts and jobs act -- The relation between equity incentives and earnings management through permanently reinvested foreign earnings for US multinational corporations -- Why businesses locate R&D in high tax states: the role of the states' R&D tax credit effectiveness -- Consumption tax collection on cross-border online sales UR - https://doi.org/10.1108/s1058-7497202128 ER -