Advances in Taxation.

Front Cover -- Advances in Taxation -- Copyright Page -- Contents -- List of Contributors -- Editorial Board -- Introduction: Publishing Quality Tax Research -- The Effects of Property Taxes and Public Service Benefits on Housing Values: A County-Level Analysis -- Introduction -- Motivation and Prior Research -- QOL Research and Measures -- Georgia Property Tax System -- Sample, Data, and Model Specification -- Sample -- Data -- Model Specification -- Dependent Variable: RESVALUE -- Effective Tax Rate: ETR -- QOL Variables -- Control Variables -- Results -- Descriptive Statistics -- Multivariate Results -- Incidence of Tax: The Rate of Capitalization -- Marginal Benefits of QOL Factors -- Conclusion -- Notes -- References -- Measuring and Characterizing the Domestic Effective Tax Rate of US Corporations -- Introduction -- Literature Review -- Data -- Hypotheses -- Descriptive Statistics -- Results -- Discussion -- Conclusion -- Notes -- Acknowledgments -- References -- Tax and Performance Measurement: An Inside Story -- Introduction -- Background -- Methodology -- Measuring the Performance of the Tax Function -- Effective Tax Rate -- ETR as an External Measure of Corporate Performance -- Post- versus Pre-Tax Performance Measurement -- Discussion and Conclusion -- Notes -- References -- The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM -- Introduction -- Tax Evasion and Tax Morale -- Tax Evasion/Tax Morale Studies -- In General -- Influence of Level of Economic Development -- Hypotheses -- National Cultural Dimensions -- Uncertainty Avoidance -- Masculinity -- Power Distance -- Individualism -- Economic Structural Metrics -- Microeconomic Index -- Macroeconomic Index -- Public Institution Index -- Technology Index -- Level of Economic Development -- GNP -- Tax Evasion -- Tax Morale.

Variables' Data Summary -- Model Specification -- Results -- Determinants of Tax Morale - All Countries -- Determinants of Tax Evasion - All Countries -- Determinants of Tax Morale and Tax Evasion - Countries with Developed Economies -- Determinants of Tax Morale and Tax Evasion - Countries with Developing and In-Transition Economies -- Implications and Conclusions -- Tax Morale -- Tax Evasion -- Conclusion -- Notes -- Acknowledgments -- References -- The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan -- Introduction -- Literature Review -- The Determinants of Tax Morale -- Theories and Hypotheses Development -- Dependent Variable -- Explanatory Variables -- Control Variables -- Method -- Results -- The Model -- Discussion -- Conclusion -- Notes -- References -- Measuring Tax Compliance Attitudes: What Surveys Can Tell Us about Tax Compliance Behaviour -- Introduction: Tax Compliance Attitudes -- Tax Attitudes Research - Brief Overview -- Do People Do What They Say: Attitudes and Behaviour -- Maximising the Efficacy of Attitude Surveys -- Conclusion -- Acknowledgements -- References.

Advances in Taxation Vol. 23 contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.