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Book part
Publication date: 19 October 2020

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Advances in Taxation
Type: Book
ISBN: 978-1-83909-185-8

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Book part
Publication date: 9 December 2020

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Advances in Taxation
Type: Book
ISBN: 978-1-80043-327-4

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Book part
Publication date: 22 October 2019

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Advances in Taxation
Type: Book
ISBN: 978-1-78973-293-1

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Book part
Publication date: 18 December 2016

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Advances in Taxation
Type: Book
ISBN: 978-1-78635-001-5

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Book part
Publication date: 18 September 2017

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Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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Book part
Publication date: 15 November 2018

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Advances in Taxation
Type: Book
ISBN: 978-1-78756-416-9

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Book part
Publication date: 20 October 2015

Darius J. Fatemi, John Hasseldine and Peggy A. Hite

This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased…

Abstract

This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.

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Advances in Taxation
Type: Book
ISBN: 978-1-78560-277-1

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Book part
Publication date: 20 October 2015

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Advances in Taxation
Type: Book
ISBN: 978-1-78560-277-1

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Book part
Publication date: 20 October 2015

Abstract

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Advances in Taxation
Type: Book
ISBN: 978-1-78560-277-1

To view the access options for this content please click here
Book part
Publication date: 19 October 2020

Lixuan Zhang, Eric Smith and Andrea Gouldman

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data…

Abstract

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected from 114 taxpayers reveals that while a strong sense of national identity is significantly correlated with fairness perceptions of use tax, it is not significantly related to perception of willingness to pay use tax. Our findings suggest that taxpayers with a high level of religiosity are more willing to pay use tax, although they do not perceive the use tax to be fair.

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Advances in Taxation
Type: Book
ISBN: 978-1-83909-185-8

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