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SIMMONS Richard Stanley
Assistant Professor
BA (Exeter); MSc, DIC , PhD
(London); FCA; FCPA; ATIHK.
Department of Accountancy
Phone: (852) 2616-8175
Email:
simmons@ln.edu.hk |
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Research Interests:
- Hong
Kong Taxation
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International Taxation
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Accounting Ethics
Major Teaching Interests:
- Hong
Kong Taxation
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International Taxation
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Accounting Ethics
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Recent Refereed Journal Publications:
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"What Future for the Corporate Tax in the New
Century?", eJournal of Taxation Research, Vol.5,
No.1, July 2007, pp 40-58. |
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"Does Recent Empirical
Evidence Support the Existence of International Corporate Tax
Competition?" The Journal of International Accounting,
Auditing and Taxation, Vol.15, Iss.1, March 2006, pp 16-31. |
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ˇ§An Empirical Study of the Impact of Corporate Taxation on
Foreign Direct Investment: A Comprehensive Tax Attractiveness
Index Approachˇ¨, The Journal of
International Accounting, Auditing, and Taxation, Vol. 12,
Issue 2, October
2003, pp 105-120. |
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ˇ§Corporate Taxation and the Investment Location Decisions of
Multinational Corporationsˇ¨, republished in Taxation:
Critical Perspectives on the World Economy, edited by Simon
James, published by Routledge, June 2002. |
Current Research:
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"Tax Reform and
Democratic Reform in Hong Kong: What do the People Think?"
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"Social Responsibility, Ethics
and Tax Avoidance: A Study of Hong Kong Tax Professionals"
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"Ethical Climate and
Professionalism: A Study of Tax Professionals in the People's
Republic of China"
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