David J. Hasseldine

PROFESSOR
Accounting and Option Coordinator, Accounting
Phone: (603) 862-3342
Office: Accounting & Finance, Paul College Rm 270B, Durham, NH 03824
john hasseldine

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.

Education

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

Courses Taught

  • ACFI 620: Top/Adv. Topics in Taxation
  • ACFI 723: Adv Mangrl Acct Concepts& Apps
  • ACFI 750: Internships in Accounting
  • ACFI 896: Top/Advanced Topics in Tax

Selected Publications

Hasseldine, D. J., Peggy, H., & Darius, F. (2018). Inherent outcome-favorable biases and mitigating effects of principles-based standards: A study of accounting students' tax decisions. Advances in Taxation, 22, 145-175.

Evans, C., Andy, L., Cedric, S., John, H., & Robert, R. (2017). Comparative Taxation Why Tax Systems Differ.

Hasseldine, J. (2017). Advances in Taxation (Vol. 24). D. J. Hasseldine (Ed.).

Hasseldine, J. (2016). Advances in Taxation (Vol. 23). Emerald Group Publishing.

Hasseldine, D. J., & Yucedogru, R. (2016). Understanding tax morale of SME's: A qualitative study. eJournal of Tax Research, 14(3), 531-566.

Hasseldine, J. (2015). Advances in Taxation (Vol. 22). D. J. Hasseldine (Ed.).

Gemmell, N., & Hasseldine, J. (2014). Taxpayers' Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique and a New Measure. Fiscal Studies, 35(3), 275-296. doi:10.1111/j.1475-5890.2014.12031.x

Hasseldine, D. J., Evans, C., Hansford, A., Lignier, P., Smulders, S., & Vaillancourt, F. (2014). Small Business and Tax Compliance Costs: A cross-country study of managerial benefits and tax concessions.. eJournal of Tax Research, 12(2), 453-482.

HASSELDINE, D. J., & KAPLAN, S. E. (1992). THE EFFECT OF DIFFERENT SANCTION COMMUNICATIONS ON HYPOTHETICAL TAXPAYER COMPLIANCE - POLICY IMPLICATIONS FROM NEW-ZEALAND. PUBLIC FINANCE-FINANCES PUBLIQUES, 47(1), 45-60. Retrieved from http://gateway.webofknowledge.com/

Hasseldine, D. J., & Bebbington, K. J. (1991). Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience. Journal of Economic Psychology, 12(2), 299-324. doi:10.1016/0167-4870(91)90018-O

Most Cited Publications