TY  - BOOK
AU  - Hasseldine,John
TI  - Advances in taxation
T2  - Advances in taxation,
SN  - 9781787145238
AV  - HJ2362 .A38 2017
PY  - 2017///
CY  - Bingley, U.K.
PB  - Emerald Publishing Limited
KW  - Taxation
KW  - United States
KW  - Business & Economics
KW  - Finance
KW  - General
KW  - bisacsh
KW  - bicssc
N1  - Includes index; Includes bibliographical references; Prelims -- Market response to FIN 48 Adoption: a debt covenant theory -- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting -- Environmental uncertainty and tax avoidance -- Impact of bonus depreciation on capital expenditures -- Generational differences in perceptions of tax fairness and attitudes towards compliance -- Demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps -- Corporate income tax compliance costs and their determinants: evidence from Greece -- Index
N2  - Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm's external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients' motivations to hire tax preparers versus tax preparers' perceptions of those clients' motivations; and evidence on the level and determinants of corporate income tax compliance costs
UR  - https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724
ER  -