The Introduction of the Special Issue

Taxation is a major instrument of economic policy. It transfers economic resources from the private sector to the public sector. It also distributes the cost of government equitably among income classes and among people in approximately the same economic circumstances. For example, suppose that the government increases the corporation income tax rate. How would this tax increase a corporation 's investment behavior and hence influence its accounting and auditing? Since the operation cost increases due to a higher corporation income tax Rate, how would this tax increase adjust the corporation structure in accounting and auditing? More importantly, how would this tax increase affect a nation's economy?

Authors from different disciplines, such as economics, accounting, business administration, management, marketing, finance, public policy, and other disciplines related to accounting and economics are invited to submit their papers. All the theoretical and empirical research articles are welcome in this special issue. However, no matter what theoretical or empirical studies, authors are required to provide scientific methods, proofs, and analysis

The Research Scope of the Special Issue

·Economics

·Accounting

·Finance

·Management

·Marketing

·Business Administration

·Public Policy

Submission guidelines

All papers should be submitted via the Probe - Accounting, Auditing and Taxation submission system: http://probe.usp-pl.com/index.php/AAT

Submitted articles should not be published or under review elsewhere. All submissions will be subject to the journal’s standard peer review process. Criteria for acceptance include originality, contribution, scientific merit and relevance to the field of interest of the Special Issue.

Important Dates

Paper Submission Due: June 30 , 2020

The Lead Guest Editor

Tin-Chun Lin

Dr. Tin-Chun Lin received his Ph.D in Economics from Pennsylvania State University. He is a Full Professor of Economics at Indiana University – Northwest. He serves as an Editor-in-Chief for International Journal of Economic Issues and for Asian Journal of Arts, Humanities and Social Students, and as a Guest Editor for Sustainability and an Academic Editor for British Journal of Education, Society & Behavioral Science and for Applied Economics and Policy Analysis. He is an Associate Member of the Center for East Asian Studies at University of Chicago, and an Honorary Member at Asian School of Management and Technology. He is an Indiana University FACET member, and a recipient of several teaching awards, such as The Scholarship of Teaching and Learning Award, Trustees’ Teaching Award, and Founder’s Day Teaching Award. In addition to teaching awards, he received Mercantile/Harris Bank “Outstanding Research” Awards for several times. He also serves as a volunteer of Teaching Economics at School of Munster for The Junior Achievement Program. His research focuses on economic behavior, consumer behavior, education economics, and economic education. He has published over 55articles in high-impacted academic journal.