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 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 and supervised 8 Ph.D. students. 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.
Dr. Hasseldine 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. John has over 80 publications, including four books and monographs and over 900 citations.
tax administration; compliance costs; tax preparers; tax compliance
Ph.D., Indiana University – Bloomington, Kelley School of Business, Accounting, 1997
Master of Commerce, University of Canterbury, Accounting, 1987 (Honours)
Bachelor of Commerce, University of Canterbury, 1985
“Taxpayers’ Behavioral Responses and Measures of Tax Compliance ‘Gaps’: A Critique and a New Measure”, (with Norman Gemmell), Fiscal Studies, Vol. 35(3), 2014, 275–296.
“The Impact of Professional Standards on Accounting Judgments: The Role of Availability and Comparative Information” (with Peggy Hite and Darius Fatemi), Research in Accounting Regulation, 2014, 26–39.
“Corporate Social Responsibility and Tax Avoidance: A comment and reflection” (with Gregory Morris), Accounting Forum, Vol. 37 (1), 2013, 1–14. [This article was ranked by Elsevier as one of its 25 most popular articles downloaded from the ScienceDirect platform in 2013].
“The Tax Gap: A methodological review” (with Norman Gemmell) Advances in Taxation, Vol. 20, 2012, 203–231.
“The Market for Corporate Tax Knowledge”, (with Kevin Holland and Pernill van der Rijt), Critical Perspectives on Accounting, Vol. 22 (1), 2011, 39-52.
“Resisting Framing Effects: The importance of prior attitude on Estate Tax preferences”, Journal of the American Taxation Association (with Peggy Hite and Darius Fatemi), Vol. 30 (1), 2008, 101–121.
“Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors”, (with Peggy Hite, Simon James, Marika Toumi), Contemporary Accounting Research, Vol. 24 (1), 2007, 171–194. [This article was highlighted in October 2010 in an online influential tax issue by the current and former tax associate editors at CAR as making the double hurdle of being well cited and of continuing influence. It was also cited in the 2009 Accounting Horizons report by the American Accounting Association’s Research Impact Task Force “The Impact of Academic Accounting Research on Professional Practice, Vol. 23(4), pp. 411–456].
“Framing Effects and Risk Perception: The effect of prior performance presentation format on investment fund choice” (with Steve Diacon) Journal of Economic Psychology, Vol. 28, 2007, 31–52.
“Quality versus Quantity: The Impact of Environmental Disclosures on the Reputations of UK Plc’s”, (with Steve Toms and Aly Salama), British Accounting Review, Vol. 37, 2005, 231–248.
“Factors Affecting the Costs of VAT Compliance for Small and Medium Sized Enterprises”, (with Ann Hansford and Carole Howorth), Environment and Planning C: Government and Policy, Vol. 21, No. 4, 2003, 479–492.
“Framing, Gender and Tax Compliance”, (with Peggy Hite), Journal of Economic Psychology, Vol. 24, No. 4, 2003, 517–533.
“Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments”, (with Peggy Hite), Accounting Horizons, March 2003, Vol. 17 (1), 1–14.
“Economic Determinants of Tax Compliance Costs under a Value Added Tax System”, Advances in Taxation, Vol. 10, 1998, 129–144.
“Characteristics of Tax Evasion in New Zealand”, (with Steve Kaplan and Lori Fuller), Accounting and Finance, Vol. 34, No. 2, 1994, 79–93.
“The Effect of Different Sanction Communications on Hypothetical Taxpayer Compliance: Policy Implications from New Zealand”, (with Steve Kaplan), Public Finance/Finances Publiques, Vol. 47, No. 1, 1992, 45–60.
“Blending Economic Deterrence and Fiscal Psychology Models in the Design of Responses to Tax Evasion: The New Zealand Experience”, (with Jan Bebbington), Journal of Economic Psychology, 1991, Vol. 12, No. 2, 299–324.
- 2014 Paul College Outstanding Researcher Award