Advances in Taxation

Studies on implicit taxes, repatriation of earnings, tax compliance, innocent spouse tax relief, and the pedagogical benefits of position paper assignments in tax education are included in Advances in Taxation, volume 29.

Format: Hardback
Length: 200 pages
Publication date: 19 October 2021
Publisher: Emerald Publishing Limited

In the 29th volume of Advances in Taxation, editor John Hasseldine has assembled a collection of insightful studies from esteemed experts that delve into diverse topics such as:

Implicit Taxes in Imperfect Markets: This section explores the role of implicit taxes in markets where information asymmetries exist, and how they impact economic behavior and welfare. The contributors examine the mechanisms through which these taxes are generated and analyze their effects on consumer choices, producer incentives, and overall market efficiency.

Repatriation of Indefinitely Reinvested Earnings: This study examines the tax implications of earnings that are reinvested abroad indefinitely, particularly in light of recent changes in global tax policies. The contributors analyze the tax consequences for both the individual investors and the host countries, and discuss the potential policy implications of such earnings repatriation.

Tax Compliance in Multiple Countries: This section explores the challenges and complexities associated with tax compliance in multinational corporations. The contributors examine the strategies and practices employed by companies to navigate the tax landscape across different jurisdictions, and discuss the impact of tax compliance on business operations and competitiveness.

Innocent Spouse Tax Relief Decisions: This study examines the legal and ethical considerations surrounding innocent spouse tax relief decisions. The contributors analyze the criteria used by tax authorities to determine eligibility for relief, and discuss the impact of such decisions on individuals and families.

Pedagogical Benefits of Position Paper Assignments in Tax Education: This section explores the pedagogical benefits of assigning position paper assignments in tax education. The contributors discuss the advantages of such assignments in developing critical thinking skills, research abilities, and writing proficiency among students.

Advances in Taxation serves as a valuable resource for scholars, researchers, and practitioners seeking to stay updated with the latest developments in the field of taxation. The journal encompasses peer-reviewed research contributions from experts across North America, Africa, and Asia, providing a comprehensive perspective on tax-related issues.

By presenting empirical studies employing a diverse range of research methods from various institutional settings and contexts, Advances in Taxation offers a rich tapestry of insights into the complex world of taxation. The contributions of the experts in this volume contribute to our understanding of the tax policies, practices, and their impact on individuals, businesses, and society as a whole.

Whether you are an academic, a professional in the tax industry, or simply interested in taxation, Advances in Taxation is an essential read. It provides a platform for scholars to exchange ideas, share research findings, and engage in meaningful discussions that shape the future of taxation research and practice.

So, take advantage of this opportunity to explore the wealth of knowledge contained within the pages of Advances in Taxation and stay ahead of the curve in the ever-evolving field of taxation.

Weight: 422g
Dimension: 160 x 240 x 18 (mm)
ISBN-13: 9781800716742