Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 217

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

How to cite this article

APA /
Vega, J. J., Smolarski, J., Shoemaker, N., & Noe, K. (2023). To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit. Journal of Accounting and Taxation, 15(3), 101-106.
Chicago /
Jose Jay Vega, Jan Smolarski, Nikki Shoemaker and Kelly Noe. "To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit." Journal of Accounting and Taxation 15, no. 3 (2023): 101-106.
MLA /
Jose Jay Vega, et al. "To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit." Journal of Accounting and Taxation 15.3 (2023): 101-106.