Advances in Taxation

John Hasseldine, Paul College of Business and Economics, Department of Accounting and Finance, University of New Hampshire, Durham, NH, USA

Hasseldine presents readers with a collection of essays and articles focused on contemporary and emerging advancements in the area of property tax assessment and collection. The six selections that make up the main body of the text are devoted to the effects of property taxes and public service benefits on housing values, measuring and characterizing the domestic effective tax rate or US corporations, tax and performance measurement, the impact of culture and economic structure on tax morale and tax evasion, the determinants of tax morale and tax compliance, and a great many other related subjects. The editor is a faculty member of the University of New Hampshire, Durham.

• Introduction: Publishing Quality Tax ResearchThe Effects of Property Taxes and Public Service Benefits on Housing Values: A Country-Level Analysis - Kimberly Key, Teresa Lightner and Bing LuoMeasuring and Characterizing the Domestic Effective Tax Rate of US Corporations - Yaron Lahav and Galla Salganik-ShoshanTax and Performance Measurement: An Inside Story - Emer Mulligan and Lynne OatsThe Impact of Culture and Economics Structure on Tax Morale and Tax Evasion: A Country-Level Analysis using SEM - William D. Brink and Thomas M. PorcanoThe Determinants of Tax Morale and Tax Compliance: Evidence from Jordan - Fadi Alasfour, Martin Samy and Roberta BamptonMeasuring Tax Compliance Attitudes: What Surveys can tell us about Tax Compliance Behaviour - Diana Onu