Advances in Taxation

In Volume 31 of Advances in Taxation, the editor John Hasseldine includes studies from expert contributors to explore topics such as: firms? domestic and foreign effective tax rates; tax avoidance; and tax compliance. In addition, one study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments. Reporting peer-reviewed research contributions from the U.S. and Canada, this volume is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

Chapter 1. The Declining Cash Effective Tax Rates of U.S. Domestic Firms; Kimberly S. Krieg and John Li Chapter 2. The Influence of Macroeconomic Growth Opportunities on U.S. Effective Tax Rates on Foreign Earnings; Roger Graham, K.C. Lin, and Jared Moore Chapter 3. Conforming Tax Avoidance and Firm Value; David Tree and Dilin Wang Chapter 4. The Impact of Audit Protection Services on Taxpayer Decision Making; Stephanie Walton Chapter 5. An Investigation of The Influence of Guilt, Awards, and A Moral Message on Tax Whistleblowing Decisions; Jonathan Farrar, Thomas Farrar, Cass Hausserman, and Morina Rennie Chapter 6. Does Taxation Education Improve Tax Compliance: An Empirical Study; Ling Tuo and Shipeng Han Chapter 7. Tax Increment Financing (TIF): A Review of TIF’s Economic and Fiscal Effects; S. Allen Hartt, Jonathan Nash, and Catherine Plante Chapter 8. A Decade of Tax Scholarship Published in Advances in Taxation; John Hasseldine

Professional and scholarly

John Hasseldine has been a Professor of Accounting and Taxation in the Paul College of Business and Economics at the University of New Hampshire since 2011. Previously he was a Chair and Head of the Accounting and Finance Division at the Nottingham University Business School in the U.K. John qualified as a Chartered Accountant in New Zealand, is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London, and was awarded his PhD by Indiana University in 1997.