This study uses a survey instrument to ask Americans living abroad about the impact of tax rules explicitly designed for these individuals. We analyze how individuals are affected by foreign tax reporting laws and how they perceive and evaluate the rules’ consequences. A common belief is that...

Despite its popularity as a research topic in the United States, property taxation in other countries has not received as much attention. International comparisons of property tax systems are particularly rare in the academic literature. The purpose of this study is twofold. First, the chapter...

Many behavioural studies employ surveys that rely on a Likert scale for construct measurement. However, prior research has shown that using Likert scales can be problematic. One alternative to Likert scale construction is the 'fast form' approach which uses the semantic differential scale and...

Purpose To disseminate helpful advice to current and future candidates about the accounting academic job market. Methodology/approach Literature review, interviews with recently hired faculty members, insights from the author’s experiences as both job candidates and search committee members,...

Constitutional economics proposes and pursues a solution to public-policy problems, one that supplies rules designed to narrow the opportunity set of rational politicians. This work proposes and pursues “rational policy” as a complementary strategy to solve public-policy problems, where...

All industries are based upon a core of knowledge. Economic evolution is the growth of this knowledge as an experimental and path-dependent process involving markets, firms, finance, entrepreneurship, and often substantial uncertainty. In the set of industries associated with information...