Positions

Overview

  • Dr. Hasseldine is a Professor of Accounting and Taxation in the Department of Accounting and Finance and has been at the Peter T. Paul College of Business and Economics since August 2011. He teaches advanced managerial accounting and international taxation. Previously he taught for 14 years at the University of Nottingham in the U.K. where he established the Taxation Research Institute – the first of its kind in a UK Business School. John, a Kiwi, qualified as an accountant in New Zealand and is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London. He is the Editor of the international journal Advances in Taxation published by Emerald.

    John has served on three government committees in the U.K. and was a contributor to the Mirrlees Review of the U.K. tax system conducted by the London-based Institute of Fiscal Studies. He has been an external expert at the International Monetary Fund, a visiting professor at the Australian School of Business in Sydney, and a keynote speaker at their international tax administration conference. He travels widely, speaking at national and global conferences, including one on VAT organized by the OECD, World Bank and IMF, and a conference on dealing with the national tax gap held at the U.S. Library of Congress in Washington DC.

    Dr. Hasseldine has over 80 publications, including five books and monographs and over 1800 citations. He has served on the UNH Faculty Senate and Senate Finance Committee, chaired the Paul College Undergraduate Research Conference committee and is the Program Director of the Paul College Master of Science in Accounting program. His prior executive education experience includes teaching on programs for the U.K. Treasury and for Thomas Cook (a U.K. package holiday company).

    John received his Ph.D in Accounting in 1997 from the Kelley School of Business at Indiana University-Bloomington, his M.S. in Accounting and B.S. in Commerce from the University of Canterbury, Christchurch, New Zealand.
  • Publications

    Academic Article

    Year Title
    2019 Sharing corporate tax knowledge with external advisersAccounting and Business Research.  49:454-473. 2019
    2019 Tax Practitioner Judgements and Client Advocacy: The blurred boundary between capital gains vs. ordinary incomeeJournal of Tax Research.  16:303-316. 2019
    2018 The Influence of Ethical Codes of Conduct on Professionalism in Tax PracticeJournal of Business Ethics International Journal of Value-Based Management.  1-17. 2018
    2018 Inherent outcome-favorable biases and mitigating effects of principles-based standards: A study of accounting students' tax decisionsAdvances in Taxation.  22:145-175. 2018
    2016 Understanding tax morale of SME's: A qualitative studyeJournal of Tax Research.  14:531-566. 2016
    2014 Taxpayers' Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique and a New MeasureFiscal Studies.  35:275-296. 2014
    2014 Small Business and Tax Compliance Costs: A cross-country study of managerial benefits and tax concessions.eJournal of Tax Research.  12:453-482. 2014
    2014 The impact of professional standards on accounting judgments: The role of availability and comparative informationResearch in Accounting Regulation.  26:26-39. 2014
    2013 Corporate social responsibility and tax avoidance: A comment and reflectionAccounting Forum.  37:1-14. 2013
    2011 The market for corporate tax knowledgeCritical Perspectives on Accounting.  22:39-52. 2011
    2009 Statistical fraud detection in a commercial lobster fisheryNew Zealand Journal of Marine and Freshwater Research.  43:457-463. 2009
    2008 Resisting Framing Effects: The Importance of Prior Attitude on Estate Tax PreferencesJournal of the American Taxation Association.  30:101-121. 2008
    2007 Persuasive Communications: Tax Compliance Enforcement Strategies for Sole ProprietorsContemporary Accounting Research.  24:171-194. 2007
    2007 Framing effects and risk perception: The effect of prior performance presentation format on investment fund choiceJournal of Economic Psychology.  28:31-52. 2007
    2005 Quantity versus quality: the impact of environmental disclosures on the reputations of UK PlcsBritish Accounting Review.  37:231-248. 2005
    2004 The UK climate change levy: good intentions but potentially damaging to businessCorporate Social Responsibility and Environmental Management.  11:196-210. 2004
    2003 Factors Affecting the Costs of UK VAT Compliance for Small and Medium-Sized EnterprisesEnvironment and Planning C: Government and Policy.  21:479-492. 2003
    2003 Framing, gender and tax complianceJournal of Economic Psychology.  24:517-533. 2003
    2003 Tax Practitioner Credentials and the Incidence of IRS Audit AdjustmentsAccounting Horizons.  17:1-14. 2003
    2002 Best Practice in Tax AdministrationPublic Money and Management.  22:5-6. 2002
    2001 A primer on tax education in the United States of AmericaAccounting Education.  10:3-13. 2001
    1992 THE EFFECT OF DIFFERENT SANCTION COMMUNICATIONS ON HYPOTHETICAL TAXPAYER COMPLIANCE - POLICY IMPLICATIONS FROM NEW-ZEALANDPUBLIC FINANCE-FINANCES PUBLIQUES.  47:45-60. 1992
    1991 BLENDING ECONOMIC DETERRENCE AND FISCAL PSYCHOLOGY MODELS IN THE DESIGN OF RESPONSES TO TAX EVASION - THE NEW-ZEALAND EXPERIENCEJournal of Economic Psychology.  12:299-324. 1991
    Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive IndustriesSSRN Electronic Journal
    The Tax Gap: A Methodological ReviewSSRN Electronic Journal

    Article

    Year Title
    2017 Tax practitioner judgments and client advocacy 2017
    2017 The digitization of tax: Where to next? 2017
    2017 Professionalism in tax practice: A construal mindset approach 2017
    2014 A primer on oversight mechanisms and administrative responses to tax complexity in the U.S. 2014
    2014 The effect of professional standards on confirmation bias in tax decision making 2014
    2013 Tax morale and tax compliance in Turkish SMEs 2013

    Book

    Year Title
    2017 Comparative Taxation Why Tax Systems Differ 2017
    2016 Advances in Taxation.  Ed. 23.  2016

    Editor Of

    Teaching Activities

  • Adv Mangrl Acct Concepts& Apps Taught course 2019
  • Adv Mangrl Acct Concepts& Apps Taught course 2019
  • Top/Adv. Topics in Taxation Taught course 2019
  • Internships in Accounting Taught course 2018
  • Top/Adv. Topics in Taxation Taught course 2018
  • Internships in Accounting Taught course 2017
  • Adv Mangrl Acct Concepts& Apps Taught course 2017
  • Adv Mangrl Acct Concepts& Apps Taught course 2017
  • Top/Adv. Topics in Taxation Taught course 2017
  • Internships in Accounting Taught course 2016
  • Adv Mangrl Acct Concepts& Apps Taught course 2016
  • Top/Advanced Topics in Tax Taught course 2016
  • Adv Mangrl Acct Concepts& Apps Taught course 2015
  • Adv Mangrl Acct Concepts& Apps Taught course 2015
  • Top/Advanced Topics in Tax Taught course 2015
  • Internships in Accounting Taught course 2015
  • Adv Mangrl Acct Concepts& Apps Taught course 2015
  • Adv Mangrl Acct Concepts& Apps Taught course 2014
  • Adv Mangrl Acct Concepts& Apps Taught course 2014
  • Internships in Accounting Taught course 2014
  • Adv Mangrl Acct Concepts& Apps Taught course 2014
  • Education And Training

  • B. Com., University of Canterbury
  • M. Com. Accounting, University of Canterbury
  • Ph.D. Accounting, Indiana University
  • Full Name

  • John Hasseldine