Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Review

To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit

Jose Jay Vega
  • Jose Jay Vega
  • Department of Accounting, Gerald W. Schlief School of Accountancy, United States.
  • Google Scholar
Jan Smolarski
  • Jan Smolarski
  • Department of Accounting, University of Texas Rio Grande Valley, TX 78539, United States.
  • Google Scholar
Nikki Shoemaker
  • Nikki Shoemaker
  • Department of Accounting, Gerald W. Schlief School of Accountancy, United States.
  • Google Scholar
Kelly Noe
  • Kelly Noe
  • Department of Accounting, Gerald W. Schlief School of Accountancy, United States.
  • Google Scholar


  •  Received: 07 April 2023
  •  Accepted: 03 July 2023
  •  Published: 31 July 2023

Authors

Jose Jay Vega
Department of Accounting, Gerald W. Schlief School of Accountancy, United States.

Jan Smolarski
Department of Accounting, University of Texas Rio Grande Valley, TX 78539, United States.

Nikki Shoemaker
Department of Accounting, Gerald W. Schlief School of Accountancy, United States.

Kelly Noe
Department of Accounting, Gerald W. Schlief School of Accountancy, United States.

Corresponding Author Email: [email protected]