Advances In Taxation eBook

In the latest volume of Advances in Taxation, series editor John Hasseldine compiles cutting-edge, peer-reviewed studies from expert contributors to explore topics such as: the effects of level of government on trust in revenue agencies; whether understanding tax laws reduces charitable giving; the link between distributive justice and tax fairness judgements; the role of states'' R&D tax credits effectiveness in business location; and consumption tax collection on cross-border online sales. Two further contributions separately study the role of designated permanently reinvested earnings (PRE) in the financial statements of multinational corporations.