Advances in Taxation

The latest volume of Advances in Taxation, edited by John Hasseldine, presents studies on corporate tax planning, tax-related accounting misstatements, financial statement readability, the tax effects of pension scheme changes, and non-professional investor and taxpayer judgments and perceptions.

Format: Hardback
Length: 240 pages
Publication date: 19 October 2020
Publisher: Emerald Publishing Limited

In the latest volume of Advances in Taxation, series editor John Hasseldine presents a comprehensive collection of studies from esteemed expert contributors, delving into diverse topics such as corporate tax planning, tax-related accounting misstatements and uncertain tax positions, financial statement readability, the tax implications of a significant pension scheme change, and non-professional investor and taxpayer judgments and perceptions. Spanning from North America and the U.K., this volume serves as a vital resource for scholars, researchers, and practitioners seeking to stay abreast of the most recent developments in the field, encompassing empirical studies employing a diverse range of research methods from various institutional settings and contexts.

The studies presented in this volume offer valuable insights into the complex world of taxation, shedding light on important issues and challenges faced by businesses, individuals, and policymakers alike. By examining these topics from multiple perspectives, the authors contribute to our understanding of the tax system and its impact on economic behavior.

Corporate tax planning, for instance, is a critical aspect of business operations that requires careful consideration of legal, economic, and strategic factors. The studies in this volume explore various strategies employed by companies to minimize their tax liabilities, including tax avoidance, tax optimization, and tax restructuring. These insights are essential for policymakers and businesses seeking to create a more efficient and equitable tax system.

Tax-related accounting misstatements and uncertain tax positions, on the other hand, pose significant risks to organizations and can have far-reaching consequences. The studies in this volume examine the factors that contribute to these misstatements and explore the methods used to detect and mitigate them. This knowledge is crucial for auditors, regulators, and businesses to ensure the accuracy and integrity of financial statements.

Financial statement readability is another important topic that is explored in this volume. With the increasing complexity of financial reporting, it is essential for investors and other stakeholders to be able to understand and interpret financial statements effectively. The studies in this volume examine the factors that affect the readability of financial statements and provide recommendations for improving their clarity and usability.

The tax effects of a significant pension scheme change are also examined in this volume. Pension schemes are a critical component of many organizations' retirement plans, and changes to these schemes can have significant tax implications. The studies in this volume explore the tax implications of different pension scheme design options and provide guidance for policymakers and businesses seeking to optimize their pension arrangements.

Non-professional investor and taxpayer judgments and perceptions are also explored in this volume. The tax system is complex and often confusing, and non-professional investors and taxpayers may have limited knowledge and understanding of tax regulations. The studies in this volume examine the factors that influence non-professional investors and taxpayers' judgments and perceptions of the tax system and provide recommendations for improving their tax literacy.

Overall, this volume of Advances in Taxation is a valuable resource for scholars, researchers, and practitioners in the field of taxation. The studies presented offer insightful perspectives on a wide range of topics and contribute to our understanding of the tax system and its impact on society. By exploring these topics in depth, the authors provide valuable insights that can be applied to real-world situations and help to shape the future of taxation research and practice.

Weight: 466g
Dimension: 238 x 159 x 20 (mm)
ISBN-13: 9781839091865