K
Kevin Holmes
Researcher at Victoria University of Wellington
Publications - 6
Citations - 127
Kevin Holmes is an academic researcher from Victoria University of Wellington. The author has contributed to research in topics: Double taxation & Tax avoidance. The author has an hindex of 3, co-authored 6 publications receiving 124 citations.
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Book ChapterDOI
The People’s Republic of China
TL;DR: Wang et al. as discussed by the authors proposed a substance over form approach by reference to five factors: form and substance of an arrangement, timing, reference to steps taken to put the arrangement into place, financial effects, and tax consequences.
Journal ArticleDOI
Ethics and experiments in accounting: A contribution to the debate on measuring ethical behaviour
TL;DR: In this article, the authors investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and females, and different age cohorts.
Journal ArticleDOI
The Classification of Capital and Revenue in Accounting and the Definition of Income in the Market-Place
Ewen McCann,Kevin Holmes +1 more
TL;DR: In this article, the authors show that the market place itself can resolve these concerns and render the accounting doctrine of accrual superfluous, and demonstrate the direct relationship between the traditional; Shanz-Haig-Simons definition of income and the present value formula, which is the foundation of the market approach to classify transactions correctly.
Posted Content
Should Accountants Determine How Much Tax We Pay? International Accounting Standards vs. Taxable Income and Capital Gains
TL;DR: In this paper, the authors put in layman's terms the arguments for closer alignment of taxable income and the accounting measure of profit, and argued that there is considerable scope for greater coherence in the determination of the taxable income both within income tax law itself and between tax law and accounting.
Exploring the Application of Institutional Theory to Tax Policy for Retirement Savings in New Zealand and Australia
Lisa Marriott,Kevin Holmes +1 more
TL;DR: In this paper, the authors investigate the application of institutional theory to the topic of tax policy development and investigate the potential for historical institutionalism to explain the different approaches adopted by New Zealand and Australia in their respective tax treatment of retirement savings.