Suchergebnisse

The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the "tax gap" literature. MacGregor and Wilkinson investigate the effect of economic patriotism on taxpayer compliance attitudes. Volume 20 also includes two articles on federal tax issues. Addy and Yoder investigate factors associated with private foundations that narrowly fail a test that would reduce the tax the foundation pays on investment income. Liedtka and Nayar examine the motivation for early exercise of certain stock options. Two articles in this volume examine state tax issues. Jalbert and Fleischman analyze interactions between federal section 179 deduction decisions and Hawaiian tax credit elections. Key investigates the effect of one county's property tax policy decisions on those of adjoining counties. Last but not least, one paper deals with practitioner information search. Cloyd, Spilker and Wood investigate how supervisors can affect the information search behavior of their subordinate practitioners.

The rise of generation w(eb) -- The anxious class -- A tale of two countries -- Not in my backyard! -- With the appetite of a dragon -- China 24/7 -- China, at your services -- The global sugary daddy -- Hot pot nation -- In the shadow of the emperors

Trotz der rasanten wirtschaftlichen Entwicklung Indiens sollten Unternehmen ein Engagement in dem Land sorgfältig prüfen. Basierend auf langjähriger Beratung und empirischen Studien liefern die Autoren eine Übersicht über die Merkmale des indischen Markts. Sie geben Entscheidungshilfen für Markteintritt und -bearbeitung und Ratschläge, wie Organisation und Personalmanagement sowie die Beziehung zu staatlichen und privaten Akteuren gestaltet werden können. Mit vielen Praxisbeispielen sowie einem umfangreichen Adressteil.