-
- Full Edition- Volume 20, Number 2
- The geography of corporate tax avoidance P102
- A diagnostic tool for assessing the corporate income tax compliance burden: pilot study findings P168
- How tax gap can inform tax policy and administration: a case study of Australia’s individual income tax P203
- The impact of demographic variables on value-added tax compliance in South Africa P272
- Tax professionals’ perceptions on Malaysian HNWIs’ compliance behaviour P297
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- Full Edition- Volume 20, Number 1
- Does inequality impact tax collection? Evidence from ACI (ASEAN-China-India) economies P5
- The influence of reciprocity nudges on tax compliance in South Africa: evidence from an experimental study P22
- Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses P48
- Tax Officer 2030: the exercise of discretion and artificial intelligence P72
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- Full Edition - Volume 19, Number 2, 2022
- Fairness, Legitimacy, and tax compliance, Jonathan Farrar, Morina Rennie and Linda Thorne P186
- Identity theft tax refund fraud in the United States, Andrew Hultgren, John Hasseldine and Jonathan Nash P213
- The association of mandatory tax disclosures with the readability and tone of voluntary tax reports, Elizabeth Morton, Vincent Bicudo de Castro and Sarah Hinchliffe P232
- Taxation of automation and artificial intelligence as a tool of labour policy, Vincent Ooi and Glendon Goh P273
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- Full Edition - Volume 19, Number 1, 2022
- The relevance of supply side taxation for attracting foreign direct investment to developing countries: evidence from Egypt, Mahmoud M Abdellatif, Ashraf G Eid and Abdel-Salam G Abdel-Salam P1
- GST treatment of electronic commerce: comparing the Singaporean and Australian approaches, Evgeny Guglyuvatyy and Nikolai Milogolov P17
- Taxpayer wealth and federal tax revenue under a tax policy that shields retained earnings used for growth from taxes, Robert M Hull and John B Hull P48
- Earmarked taxes: an Indian case study, Ashrita Prasad Kotha and Pradnya Talekar P97
- A review of objections to residential land values used to assess State land tax: a case study of inner Sydney, NSW South Wales, Vince Mangioni and Heather MacDonald P121
- Firms' strategic responses to tax policies, Sylvia Mwamba P146
- Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs, Joshua Timothy and Yulianti Abbas P168
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- Full Edition - Volume 18, Number 2, 2020
- Digital tax administration: transforming the workforce to deliver, Duncan Bentley P 353
- An evaluation of the digital response of tax authorities to optimise tax administration within the digitalised economy, Helena Strauss, Tyson Fawcett and Danie Schutte P 382
- Tax authority immunity in a digital tax administration world, John Bevacqua P 402
- Enhancing taxpayers' rights in New Zealand - an opportunity missed?, Adrian Sawyer P 441
- Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'?, Andrew Maples, Melinda Jone and Alistair Hodson P 466
- 'It is a bad look', Robin Woellner P 508
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- Full Edition - Volume 18, Number 1, 2020
- Making the value added tax happen, Michael D'Ascenzo AO P 2
- GST as a secure source of revenue for the States and Territories, Greg Smith P 27
- GST: Where to next?, Michael B Evans P 45
- The case for specific exemptions from the goods and services tax: what should we do about food, health and housing?, Fiona Martin P 99
- GST administration - a practitioner's perspective, Kevein O'Rourke P 124
- GST administration - commentary, Dr Peter Hill P 139
- Financial supplies after 20 years, Amrit MacIntyre P 147
- Twenty years later: Australia's GST design, digitisation and disruption - old and new challenges, Denis McCarthy P 168
- Fiscal neutrality: Foreign ghost in our GST machine?, Gordon Brysland P 193
- The Australian GST cross-border rules in a global context, Michael Walpole P 302
- The rapidly evolving universities of US state taxation of cross-border online sales after South Dakota v Wayfair, Inc., and its implications for Australian businesses, Walter Hellerstein P 320
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- Full edition – Volume 17, Number 2, 2020
- The impact of full franking credit refundability on corporate tax avoidance, Rodney Brown, Youngdeok Lim and Chris Evans p 134 - 167
- A toss of a (bit) coin: the uncertain nature of the legal status of cryptocurrencies, Julie Cassidy, Man Hung Alvin Cheng, Toan Le and Eva Huang p 168 - 192
- An empirical study on cross-border profit shifting in Australia, Xuerui (Estelle) Li and Alfred Tran p 193 - 232
- Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 2) – cues from the United Kingdom and South Africa, Annet Wanyana Oguttu and Ann Kayis-Kumar p 233 - 257
- Cost sharing of pensions paid under the 2001 and 2016 Australia-New Zealand social security agreements: should it be time for change? Andrew Smith p 258 - 279
- Value creation within multinational platform firms: a challenge for the international corporate tax system, Victoria Plekhanova p 280 - 320
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- Full Edition - Volume 17, Number 1, 2019
- After the flood: transparent and hybrid entities in Australian tax treaties after the MLI
Mark Brabazon SC p 1 - The effect of family ownership on aggressive tax avoidance in Indonesia
Astuti Titiek Puji, Rahmawati, Y. Anni Aryani and Doddy Setiawan p 105 - European VAT and the digital economy: recent developments
Cristina Trenta p 118 - The differential impact of CO2 penalties, CO2 incentives and information policies on consumer behaviour when purchasing a new motor vehicle
Marize de Villiers and Sarel Gerhardus Nienaber p 35 - Assessing the importance of taxation on foreign direct investment: evidence from Southeast Asian developing countries
Athiphat Muthitacharoen p 63 - Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 1)
Annet Wanyana Oguttu and Ann Kayis-Kumar p 83
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- Full Edition - Volume 16, Number 3, 2019
- Editorial
Duncan Bentley, Mary Ip and Peter Mellor p 393 - The sharing economy: turning challenges into compliance opportunities for tax administrations
Clement Okello Migai, Julia de Jong and Jeffrey P Owens p 395 - The tax compliance decision of the individual in business in the sharing economy
Marina Bornman and Jurie Wessels p 425 - The ‘Uberisation’ of e-filing in South Africa
Bernadene de Clercq p 440 - Swimming upstream: leveraging data and analytics for taxpayer engagement – an Australian and international perspective
Amanda Veit p 474 - Behavioural insights in tax collection: getting the legal settings right
Emily Millane and Miranda Stewart p 500 - Estimating tax gap is everything to an informed response to the digital era
Neil Warren p 536 - Identity theft and tax crime: has technology made it easier to defraud the revenue?
Mathew Leighton-Daly p 578 - Shifting digital currency definitions: current considerations in Australian and US tax law
Karen Powell and Monica Hope p 594 - The development and testing of a diagnostic tool for assessing VAT compliance costs: pilot study findings
Richard Highfield, Chris Evans and Michael Walpole p 620 - Shifting sands: the unravelling of international exchange of information and disclosure rules on tax matters
Ranjana Gupta p 655 - Timeless principles of taxpayer protection: how they adapt to digital disruption
Duncan Bentley p 679 - The digital divide and taxpayer rights – cautionary findings from the United States
John Bevacqua and Victor Renolds p 714 - Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems
Kerrie Sadiq, Adrian Sawyer and Bronwyn McCredie p 737 - Tax administrative challenges of the digital economy: the Croatian experience
Sabina Hodžić p 762 - The transformation of tax administration functions in the automatic exchange of information era – a developing country’s perspective
Salah Gueydi and Mahmoud M Abdellatif p 780 - Compliance costs matter – the case of South African individual taxpayers
Karen Stark and Sharon Smulders p 801 - The Internal Revenue Service’s Future State initiative and its impact on the tax dispute resolution system of the United States: a dispute systems design perspective
Melinda Jone p 824
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- Full Edition - Volume 16, Number 2, 2019
- Editorial
John Taylor and Binh Tran-Nam p 266 - From capital gains to tax administration, and everything in between: in honour of Professor Chris Evans
Kristin Hickman p 269 - Capital gains tax research: an initial synthesis of the literature
Theuns Steyn, Sharon Smulders, Karen Stark and Ilinza Penning p 278 - Tax practitioner judgements and client advocacy: the blurred boundary between capital gains vs. ordinary income
John Hasseldine and Darius Fatemi p 303 - Reforming Australia’s 50 per cent capital gains tax discount incrementally
Brett Freudenberg and John Minas p 317 - Capital gains taxation in Canada, 1972-2017: evolution in a federal setting
François Vaillancourt and Anna Kerkhoff p 340 - New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia
Kerrie Sadiq and Adrian Sawyer p 362
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- Full Edition - Volume 16, Number 1 2018
- Editorial
John Taylor and Binh Tran-Nam p 1 - Tax and human rights - much ado about nothing
Kalmen Datt p 113 - Confirming the fundamental principles of taxation using Interactive Qualitative Analysis
Hanneke du Preez and Madeleine Stiglingh p 139 - Developing place of activity rules for the South African value-added tax: a comparative research approach
Erich Bell, Anculien Schoeman and Gerhard Nienaber p 175 - Interpreting the Australian income tax definition of ‘ordinary income’: ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?
Mark Burton p 2 - Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
Ann Kayis-Kumar p 201 - Superannuation and economic inequality among older Australians: evidence from HILDA
Helen Hodgson and Alan Tapper p 236 - Value-added tax effort
Marius van Oordt p 37 - A dispute systems design evaluation of the tax dispute resolution system in the United States and possible recommendations from Australia
Melinda Jone p 56 - The effect of professional standards on confirmation bias in tax decision-making
Darius Fatemi, John Hasseldine and Peggy Hite p 87
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- Full edition - Volume 15, Number 3, December 2017
- The purpose of tax law: A perspective on financial instruments’ fair value adjustments in Portugal
António Martins and Daniel Taborda p 387 - Encouraging superannuation income streams with tax-free earnings to be taken in a form that provides longevity insurance
Rami Hanegbi p 402 - Tax professionals’ profiles concerning tax noncompliance and tax complexity: Empirical contributions from Portugal
Ana Clara Borrego, Cidália Maria Mota Lopes and Carlos Manuel Ferreira p 424 - GST compliance and challenges for SMEs in Malaysia
Yong Mun Ching, Jeyapalan Kasipillai and Ashutosh Sarker p 457 - A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
Raihana Mohdali, Serkan Benk, Tamer Budak, Khadijah MohdIsa and Salwa Hana Yussof p 490 - The role and dimensions of taxpayer commitment in tax compliance behaviour
Marina Bornman and Jurie Wessels p 506
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- Full edition - Volume 15, Number 2, December 2017
- Editorial
Chris Evans p 140 - Corruption, complexity and tax evasion
Vito Tanzi p 144 - Corruption, taxation, and tax evasion
James Alm and Yongzheng p 161 - Corruption, taxes and compliance
Anja Baum, Sanjeev Gupta, Elijah Kimani and Sampawende Jules Tapsoba p 190 - The impact of corruption on tax revenues, tax compliance and economic development: Prevailing trends and mitigation actions in Africa
Bernd Schlenther p 217 - Causes and consequences of corruption in tax administration: An Indonesian case study
Christine Tjen and Chris Evans p 243 - Tax and corruption: Is sunlight the best disinfectant? A New Zealand case study
Lisa Marriott p 262 - Tax corruption and private sector development in Vietnam
Ngoc Anh Nguyen, Quang Hung Doan and Binh Tran-Nam p 290 - Applying foreign anti-corruption law in the Chinese tax context: Conceptual difficulties and challenges
Nolan Sharkey and James Fraser p 312 - Morality associated with fraud, corruption and tax evasion in South Africa
Boela (AP) Swanepoel and Jacolize Meiring p 333 - Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case study
Heidi Zummo, Bronwyn McCredie and Kerrie Sadiq p 359
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- Full edition - Volume 15, Number 1, September 2017
- Comparison of a lower corporate income tax rate for small and large businesses
John Freebairn p 4 - Wine options of Australian tax reform
Paul Kenny, Michael Blissenden and Sylvia Villios p 22 - Tax compliance of ethnic minority immigrant entrepreneurs: A social capital perspective
Sue Yong and Fiona Martin p 51 - Tax compliance costs in developing countries: Evidence in Ethiopia
Wollela Abehodie Yesegat, Jacqueline Coolidge and Laurent Olivier Corthay p 77 - Retrospective tax law: Has Pandora’s Box opened never to be shut again?
Rocco Loiacono and Colleen Mortimer p 105 - Risks of IFRS-based taxation: The application of section 24JB by authorized users to hedged relationships
Pieter van der Zwan p 119
-
- Full edition - Volume 14, Number 3, December 2016
- Understanding tax morale of SMEs: A qualitative study
Recep Yücedoğru and John Hasseldine p 531 - Business process management as a tax risk identification and management method
Evadne Bronkhorst and Elze Leask p 567 - Effects of tax reform on average personal income tax burden and tax progressivity in Germany under the particular consideration of bracket creep
Chang Woon Nam and Christoph Zeiner p 587 - The implementation of informal sector taxation: Evidence from selected African countries
Godwin Dube and Daniela Casale p 601 - The UK general anti abuse rule: Lessons for Australia?
Benjamin Kujinga p 624 - Are Australians under or over confident when it comes to tax literacy, and why does it matter?
Toni Chardon, Brett Freudenberg and Mark Brimble p 650 - Tax policy challenges in an era of political transition: The case of Egypt
Mahmoud M Abdellatif and Binh Tran-Nam p 683 - Developing a sustainable tax base through a financial transaction tax: An analysis of suitability for the New Zealand environment
Simoné Pycke, Jagdeep Singh-Ladhar and Howard Davey p 707 - Filling the land tax void: New Zealand standpoint
Ranjana Gupta p 719 - Delineating the fiscal borders of Australia’s non-profit tax concessions
Natalie Silver, Myles McGregor-Lowndes and Julie-Anne Tarr p 741 - Does selecting a taxpayer for audit violate civil rights— a critical analysis of the Pakistani High Court’s decision?
Najeeb Memon and Christian Lorenz p 766
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- Full edition - Volume 14, Number 2 2016
- Beyond polemics: Poverty, taxes, and noncompliance
Michelle Lyon Drumbl p 253 - Taxpayer rights in Australia twenty years after the introduction of the Taxpayers' Charter
Duncan Bentley p 291 - Tax disputes, litigation costs and access to tax justice
Binh Tran-Nam and Michael Walpole p 319 - International experiences of tax simplification and distinguishing between necessary and unnecessary complexity
Tamer Budak, Simon James and Adrian Sawyer p 337 - What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules
Ann Kayis-Kumar p 359 - Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia
Arifin Rosid, Chris Evans and Binh Tran-Nam p 387 - The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UK
Tamer Budak and Simon James p 426 - The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand
Simon James and Andrew Maples p 455 - To shame or not to shame: That is the question
Kalmen Datt p 486 - The use of CAATTs in tax audits - lessons from some international practices
Agung Darono and Danny Ardianto p 506
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- Full Edition - Volume 14, Number 1 2016
- Country-by-country reporting: An assessment of its objective and scope
Monique Longhorn, Mia Rahim and Kerrie Sadiq p 4 - A comparative analysis of Australian and Hong Kong retirement systems
Christopher Strano and Dale Pinto p 34 - Tax professionals' perception of large and mid-size US tax law complexity
Hughlene A Burton and Stewart Karlinsky p 61 - Book-tax conformity: The review of recent research and its implication for the IFRS adoption in Europe
David Prochazka and Jan Molin p 96 - A typology of sales tax noncompliance: Targeting enforcement to diverse intentions
Cary Christian p 119 - The net benefit of increasing alcohol taxation in Thailand
Bird Chonviharnpan and Phil Lewis p 148 - The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country
Nahida Faridy, Brett Freudenberg, Tapan Sarker and Richard Copp p 166 - The evolution of electronic filing process at the UK's HM Revenue and Customs: The case of XBRL adoption
Rania Mousa p 206 - A psychological perspective on tax avoidance: Deferential avoidance vs. defiant avoidance
Minjo Kang p 235
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- Full Edition - Volume 13, Number 3 2015
- Equal taxation as a basis for classifying financial instruments as debt or equity - a Swedish case study
Axel Hilling and Anders Vilhelmsson p 677 - Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence
Grantley Taylor, Ying Han Fan and Yan Yan Tan p 716 - Tax compliance behaviour in Australian self-managed superannuation funds
George Mihaylov, John Tretola, Alferd Yawnson and Ralf Zurbruegg p 740 - Managing compliance risks of large businesses: A review of the underlying assumptions of co-operative compliance strategies
Lisette van der Hel – van Dijk and Maarten Siglé p 760 - Tax experts' opinion on the tax system in Slovenia
Maja Klun and Ana Stambuk p 784 - Specific rewards for tax compliance: Responses of small business owners in Ekurhuleni, South Africa
Marina Bornman and E M (Lilla) Stack p 799 - TravelSmart or travel tax free breaks: Is the fringe benefits tax a barrier to active commuting in Australia?
Helen Hodgson and Prafula Pearce p 819
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- Full edition – Volume 13, Number 2 2015
- Reconceptualising Australia’s transfer pricing rules: An approach based on adopting economic presence as a basis for taxation
Nicole Wilson-Rogers and Dale Pinto p 406 - South East Asian tax administration issues in the drive to attract foreign direct investment: Is a regional tax authority the way forward?
Timothy Brand, Alistair Hodson and Adrian Sawyer p 438 - Judicial dissent in taxation cases: The incidence of dissent and factors contributing to dissent
Rodney Fisher p 470 - Calm waters: GST and cash flow stability for small businesses in Australia
Melissa Belle Isle and Brett Freudenberg p 492 - Interest withholding tax reduction: Does absence make the heart grow fonder?
Andrew Smailes p 533 - Evaluating Australia’s tax dispute resolution system: A dispute systems design perspective
Melinda Jone p 552 - How compliant are the large corporate taxpayers: The Bangladesh experience
Zakir Akhand p 581 - Regulatory compliance, case selection and coverage—calculating compliance gaps
Stuart Hamilton p 616
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- Full edition - Volume 13, Number 1 2015
- Tax compliance and the public disclosure of tax information: An Australia/Norway comparison
Ken Devos and Marcus Zackrisson p 108 - Let’s talk about tax compliance: Building understanding and relationships through discourse
Robert Whait p 130 - The internal costs of VAT compliance: Evidence from Australia and the United Kingdom and suggestions for mitigation
Kathrin Bain, Michael Walpole, Ann Hansford and Chris Evans p 158 - Information sharing by government agencies: The effect on the integrity of the tax system
Peter Bickers, Virginia Hopkins-Burns, April Bennett and Rico Namay p 183 - Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity?
Richard Highfield and Neil Warren p 202 - A chilling account: North American and Australasian approaches to fears of over-defensive responses to taxpayer claims against tax officials
John Bevacqua p 262 - Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom
Simon James, Adrian Sawyer and Ian Wallschutzky p 280 - Building trust through leadership: A longitudinal study on Inland Revenue’s response to, and learnings from, the Canterbury earthquakes:Years 1 and 2
Elisabeth Poppelwell, Hailong Sun and Peter Bickers p 303 - Tax professionals’ perception of tax system complexity: Some preliminary empirical evidence from Portugal
Ana Borrego, Ern Chen Loo, Cidália Lopes and Carlos Ferreira p 338 - Modernising the Australian Taxation Office: Vision, people, systems and values
Michael D’Ascenzo AO p 361 - Effective engagement: Building a relationship of cooperation and trust within the community
Jo’Anne Langham and Neil Paulsen p 378 - Role of reputational risk in tax decision making by large companies
Catriona Lavermicocca and Jenny Buchan p 5 - Assessing the quality of services provided by UK tax practitioners
Jane Frecknall-Hughes and Peter Moizer p 51 - Relational impact of tax practitioners’ behavioural interaction and service satisfaction: Evidence from New Zealand
Ranjana Gupta p 76
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- Full edition - Volume 12, Number 2 2014
- Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
Adrian Sawyer p 285 - Reforming the dark art of GST forecasting
Richard Eccleston and Timothy Woolley p 319 - Regulation of tax agents in Australia
Michael Walpole and David Salter p 335 - Corporate profiling of tax-malfeasance: A theoretical and empirical assessment of tax-audited Australian firms
Grant Richardson, Grantley Taylor and Christopher Wright p 359 - Determinants of tax compliance behavior of corporate taxpayers in Malaysia
Noor Sharoja Sapiei, Jeyapalan Kasipillai and Uchenna Cyril Eze p 383 - Paying a fair share of tax and aggressive tax planning — A tale of two myths
Kalmen Hyman Datt p 410 - Factors influencing taxpayers’ compliance with the tax system: An empirical study in Mekelle City, Ethiopia
Tadesse Getacher Engida and Goitom Abera Baisa p 433 - Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions
Chris Evans, Ann Hansford, John Hasseldine, Philip Lignier, Sharon Smulders and Francois Vaillancourt p 453 - Ethics codes and taxpayer charters: Increasing tax morale to increase tax compliance
Kirsty Unger p 483 - The compliance costs of Value Added Tax (VAT): The case of the Republic of Mauritius
Kumari Juddoo p 499
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- Full edition - Volume 12, Number 1 2014
- Editorial Announcement
Margaret McKerchar p 5 - Managing Tax Avoidance: Recent UK experience
Ann O’Connell p 6 - Send a strong man to England
C John Taylor p 32 - The Tiley trilogy and US anti-avoidance law
Erik Jensen p 74 - Locke, Hume, Johnson and the continuing relevance of tax history
Jane Frecknall-Hughes p 87 - Taxation in Australia up until 1914: the warp and weft of protectionism
Caroline Dick p 104 - Exploring innovations in tax administration
Robert B Whait p 130 - Taxing Jamaica: the Stamp Act of 1760 & Tacky’s rebellion
Lynne Oats, Pauline Sadler, Carlene Wynter p 162 - Not argued from but prayed to. Who’s afraid of legal principles?
Hans Gribnau p 185 - Progressivity in the tax transfer system
Helen Hodgson p 218 - The impact of British colonial rule on the Malaysian income tax system
Ern Chen Loo, Margaret McKerchar p 238 - The Dutch East India Company’s tax farming in 18th century Malacca
Diane Kraal, Jeyapalan Kasipillai p 253
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- Full edition - Volume 11, Number 3 2013
- Editorial Announcement
Binh Tran-Nam p 245 - Introduction to the 10th anniversary issue of the eJournal of Tax Research
Binh Tran-Nam, C John Taylor p 246 - Buenas notches: lines and notches in tax system design
Joel Slemrod p 259 - Designing tax policy: constraints and objectives in an open economy
Richard M. Bird, J. Scott Wilkie p 284 - The European Union constitution and the development of tax policy
Nigar Hashimzade and Gareth Myles p 321 - Far east tax policy lessons: good and bad stories from Hong Kong
Richard Cullen p 342 - Crossed lines: two cases of tax policy incoherence
Sheila Killian p 375 - Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties
Saurabh Jain, John Prebble, Kristina Bunting p 386 - Too rich to rein in? The under-utilised wealth tax base
Natalia Chatalova and Chris Evans p 434
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- Full edition - Volume 11, Number 2 2013
- Editorial Announcement
Binh Tran-Nam and Nolan Sharkey p 114 - The developing international framework and practice for the exchange of tax related information: evolution or change?
Michael Dirkis and Brett Bondfield p 115 - Interpreting tax statutes: imposing purpose on a results based test
Rodney Fisher p 138 - Attitudes toward municipal income tax rates in Sweden: Do people vote with their feet?
Niklas Jakobsson p 157 - Strengthening the validity and reliability of the focus group as a method in tax research
Vince Mangioni and Margaret McKerchar p 176 - Taxing capital gains – views from Australia, Canada and the United States
John Minas and Youngdeok Lim p 191 - Tax experiments in the real world
Lisa Marriott, John Randal and Kevin Holmes p 216
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- Full edition - Volume 11, Number 1 2013
- Indicators of tax morale: an exploratory study
Margaret McKerchar, Kim Bloomquist and Jeff Pope p 5 - Tax incentives to encourage migration of skilled labour: another tax expenditure or a failure of tax residence?
Andrew Halkyard p 23 - Looking at Pakistani Presumptive Income Tax through principles of a good tax?
Najeeb Memon p 40 - Tax disputes system design
Sheena Mookhey p 79 - The use of discretions in taxation: the case of VAT in Bangladesh
Ahmed Munirus Saleheen p 97
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- Full edition - Volume 10, Number 3 2012
- Companies and taxes in the UK: actors, actions, consequences and responses
John Hasseldine, Kevin Holland and Pernill van der Rijt p 532 - Australia’s carbon policy – a retreat from core principles
Evgeny Guglyuvatyy p 552 - Land taxation: a New Zealand perspective
Jonathan Barrett and John Veal p 573 - Reforming the Western Australian state tax anti-avoidance strategy
Nicole Wilson-Rogers p 589 - An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance
Dale Boccabella p 621
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- Full edition - Volume 10, Number 2 2012
- Editorial
Margaret McKerchar, Michael Walpole and Binh Tran-Nam p 182 - Tax compliance costs for the small business sector in South Africa – establishing a baseline
Sharon Smulders, Madeleing Stiglingh, Riel Franzsen and Lizelle Fletcher p 184 - Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification
John Bevacqua p 227 - Findings of tax compliance cost surveys in developing countries
Jacqueline Coolidge p 250 - Tax compliance costs for small and medium sized enterprises (SMEs): the case of the UK
Ann Hansford and John Hasseldine p 288 - FACTA and Schedule UTP: Are these unilateral US actions doomed unless accepted by other countries?
J. Richard (Dick) Harvey, Jr p 304 - Navigating a transition in US tax administration
Kristin Hickman p 329 - Behavioural economics and the risks of tax administration
Simon James p 345 - Improving tax compliance strategies: can the theory of planned behavior predict business compliance?
Jo’Anne Langham, Neil Paulsen and Charmine E. J. Härtel p 364 - Intervening to reduce risk: identifying sanction thresholds among SME tax debtors
Elisabeth Poppelwell, Gail Kelly and Xin Wang p 403 - Developing risk management strategies in tax administration: the evolution of the Australian Tax Office's compliance model
Robert Whait p 436 - Tax return simplification: risk key engagement, a return to risk?
Jason Kerr p 465 - New dimensions in regulatory compliance – building the bridge to better compliance
Stuart Hamilton p 483
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- Full Edition - Volume 10, Number 1 2012
- Fiscal Federalism under Review (at Speed) Editorial
Neil Warren p 5 - The Character of Australian Federalism
Alan Fenna p 12 - International Lessons in Fiscal Federalism Design
Robin Boadway p 21 - Going Beyond a Zero-sum Game: Reforming Fiscal Relations
Hansjörg Blöchliger and Camila Vammalle p 49 - Own Revenues in Federations: Tax Powers, Tax Bases, Tax Rates and Collection Arrangements in Five Federal Countries
François Vaillancourt p 65 - Sharing Taxes and Sharing the Deficit in Spanish Fiscal Federalism
Violeta Ruiz Almendral p 88 - The Way Forward on State Tax Reform: An AFTSR Perspective
Greg Smith p 126 - Solidarity and the Design of Equalization: Setting Out the Issues
Bernard Dafflon p 138 - Fiscal Equalisation and State Incentive for Policy Reform
Neil Warren p 165
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- Full Edition - Volume 9, Number 3, 2011
- Editorial
Nolan Cormac Sharkey and Kathrin Bain p 245 - Hong Kong’s New Tax Treaty Network
Jefferson Vanderwolk p 247 - A Comparative Study of the OECD Model, UN Model and China’s Treaties with Respect to Rights to Tax Income and Capital
Bin Yang and Chun Ping Song p 254 - An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits
Nolan Cormac Sharkey and Kathrin Bain p 268 - Some Distinctive Features of Australian Tax Treaty Practice: An Examination of Their Origins and Interpretation
C. John Taylor p 294 - Recent Changes in International Taxation and Double Tax Agreements in Russia
Evgeny Guglyuvatyy p 339
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- Full Edition - Volume 9, Number 2 2011
- Editorial
Michael Walpole p 138 - Transparency in the Valuation of Land for Land Tax Purposes in New South Wales
Vince Mangioni p 140 - Reforming Indirect Taxation in Pakistan: A Macro-micro Analysis
Saira Ahmed, Vaqar Ahmed and Cathal O’Donoghue p 153 - The Australian GST Regime and Financial Services: How Did We Get Here and Where are We Going
Kavita Benedict p 174 - Financial Supplies: Bundling and Unbundling
Ross Stitt p 194 - Managing GST Litigation
Melanie Baker p 220
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- Full Edition - Volume 9, Number 1 2011
- Benchmarking Tax Administrations in Developing Countries: A Systematic Approach
Jaime Vázquez-Caro and Richard M. Bird p 5 - Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting Yet Converging Dynamic
Kalmen Datt and Adrian Sawyer p 38 - VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU
Christian Breuer and Chang Woon Nam p 59 - Travelex and American Express: A Tale of Two Countries -The Australian and New Zealand Treatment of Identical Transactions Compared for GST
Kalmen Datt and Mark Keating p 71 - Tax Risk Management Practices and Their Impact on Tax Compliance Behaviour -The Views of Tax Executives from Large Australian Companies
Catriona Lavermicocca p 89 - Towards Effective and Efficient Identification of Tax Agent Compliance Risk: A Stratified Random Sampling Approach
Ying Yang, Esther Ge, Ross Barns p 116
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- Full Edition - Volume 8, Number 2 2010
- Editorial Announcement
- Combating the Phoenix Phenomenon: An Analysis of International Approaches
Murray Roach p 90 - Using Refundable Tax Offsets to Help Low-income Taxpayers: What Do We Know, and What Can we Learn from Other Countries?
Jonathan Forman p 128 - The Hardship Discretion – Building Bridges with the Community
Rodney Fisher and Cynthia Coleman p 162 - Future Global Challenges to Achieve Fairness in Environmental Taxation: Moving Beyond the Dimensions of Horizontal and Vertical Equity
Ann Hansford and Margaret McKerchar p 175 - The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study
Xu Yan and Andrew Halkyard p 188 - Tax Devolution and Intergovernmental Transfer Policy Options in a Budgetary Crisis: UK Lessons from Australia
Neil Warren p 215
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- Full Edition - Volume 8, Number 1 2010
- Editorial Announcements
Binh Tran-Nam p 5 - Financial Institutions’ Tax Disclosures and Discourse: Analysing Recent Australasian Evidence
Adrian Sawyer p 6 - Fairness Perceptions and Compliance Behaviour: The Case of Salaried Taxpayers in Malaysia after Implementation of the Self-Assessment System
Natrah Saad p 32 - GST Tax Avoidance: A New Zealand Perspective on the Application of Div 165
Mark Keating p 64
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- Full Edition - Volume 7, Number 2 2009
- The Managerial Benefits of Tax Compliance: Perception by Small Business Taxpayers
Philip Lignier p 106 - Are JCT Analyses of Tax Change Proposals Useful to Individual Taxpayers?
Robert F. Gary, William D. Terando and Marvin L. Bouillon p 134 - Antecedents to e-File Adoption: The U.S. Citizen’s Perspective
Ludwig Christian Schaupp and Lemuria D. Carter p 158 - Sustaining Growth in Developing Economies through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities
Margaret McKerchar and Chris Evans p 171
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- Full Edition - Volume 7, Number 1 2009
- An Examination of the Influence of Inheritance Tax upon Business Succession - Lessons for Germany
Michael Haug, Luise Hölscher and Tim Vollans p 5 - Impact of Adoption of IFRS on the Thinly Capitalised Position of Australian Companies
Grantley Taylor and Greg Tower p 37 - Tax Advantages for Bungling Trustees
Monica Bhandari p 54 - Tax Reform: A Matter of Principle? An Integrated Framework for the Review of Australian Taxes
Nicole Wilson-Rogers and Dale Pinto p 72
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- Full Edition - Volume 6, Number 2 2008
- The Consequence of Fiscal Illusion on Economic Growth
Paulo Reis Mourão p 82 - Defining Ordinary Income after McNeil
Maurice Cashmere and Rodney Fisher p 90 - The Increasing Imperative of Cross-Disciplinary Research in Tax
Clinton Alley and Duncan Bentley p 122 - Value Added Tax Administration in Ethiopia: A Reflection of Problems
Wollela Abehodie Yesegat p 145 - Modelling the Effects of Corporate Taxation in the Underground Economy
Konstantinos Eleftheriou p 169
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- Full Edition - Volume 6, Number 1 2008
- Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation
Margaret McKerchar p 5 - Avoidance and abus de droit: The European Approach in Tax Law
Marco Greggi p 23 - The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions: Minimisation of Taxation
Nolan Cormac Sharkey p 45 - The Effect of Audit Strategy Information on Tax Compliance - An Empirical Study
Leif Appelgren p 67
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- Full Edition - Volume 5, Number 2 (Michigan Issue) 2007
- Introduction
Reuven Avi-Yonah, Binh Tran-Nam and Michael Walpole p 168 - Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies
Kim Brooks p 169 - Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries
Arthur Cockfield p 199 - Tax Enforcement for SMEs: Lessons from the Italian Experience?
Giampaolo Arachi and Alessandro Santoro p 225 - Tax Policy for Investment
W. Steven Clark p 244
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- Full Edition - Volume 5, Number 1 2007
- Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Singapore
Poh Eng Hin p 5 - What Future for the Corporate Tax in the New Century?
Richard S. Simmons p 40 - Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test
Fiona Martin p 59 - Responsive Regulation and the Uncertainty of Tax Law Time to Reconsider the Commissioner’s Model of Cooperative Compliance?
Mark Burton p 71 - Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia
Chris Evans p 105 - The Marginal Cost of Public Funds for Excise Taxes in Thailand
Worawan Chandoevwit and Bev Dahlby p 135
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- Full Edition - Volume 4, Number 2 2006
- Preface - Editors' Note
Binh Tran-Nam and Michael Walpole p 97 - Eulogy
Bob Deutsch p 98 - Refocusing on Fundamental Principles of Stamp Duty
Bill Cannon and Peter Edmundson p 101 - Promoter Penalties
Gordon S. Cooper, AM p 117 - Taxing Financial Arrangements: Harmonising Tax and Accounting
Rodney Fisher p 132 - Testamentary Trusts: Not Just "Another" Trust?
Arlene Macdonald p 153
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- Full Edition - Volume 4, Number 1 2006
- The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows
Ewen McCann and Tim Edgar p 5 - Coming out of the Dark? The Uncertainties that Remain in Respect of Part IVA: How Does Recent Tax Office Guidance Help?
Nicole Wilson-Rogers p 25 - The Case for Measuring Tax Gap
Jacqui McManus and Neil Warren p 61 - IT Adoption Strategies and their Application to e-filing Self-Assessment Tax Returns: The Case of the UK
Ann Hansford, Andrew Lymer and Catherine Pilkington p 80
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- Full Edition - Volume 3, Number 2, 2005
- Editorial Announcement
Binh Tran-Nam and Michael Walpole p 146 - Obituary - The Honorable Justice D. Graham Hill
Patrick Gallagher p 147 - Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure
Fabrizio Bulckaen and Marco Stampini p 151 - Trans-Tasman Tax Reform: The Real Story
David G. Dunbar p 170 - The Determinants of Malaysian Land Taxpayers' Compliance Attitudes
Nor Aziah Abdul Manaf, John Hasseldine and Ron Hodges p 206 - The Attitudes of Tertiary Students on Tax Evasion and the Penalties for Tax Evasion - A Pilot Study and Demographic Analysis
Ken Devos p 222 - Taxing Non-Fixed Trusts
Elaine Abery p 274 - Record keeping practices and tax compliance of SMEs
Chris Evans, Shirley Carlon and Darren Massey p 288
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- Full Edition - Volume 3, Number 1 2005
- Judicial Control of Tax Negotiation
Sandra Eden p 5 - Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical
Lin Mei Tan and John Veal p 28 - Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment
Ern Chen Loo and Juan Keng Ho p 45 - Quarantining Interest Deductions for Negatively Geared Rental Property Investments
Jim ODonnell p 63 - GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02
Neil Warren, Ann Harding and Rachel Lloyd p 114
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- Full Edition - Volume 2, Number 2 2004
- The Effect of the Human Rights Act 1998 on Taxation Policy and Administration
Natalie Lee p 155 - Towards Community Ownership of the Tax System: The taxation Ombudsman's perspective
Philip Moss p 183 - Trusts and Double Taxation Agreements
John Prebble p 192 - Tax Reform in the China Context: The corporate tax unit & Chinese enterprise
Nolan Sharkey p 210 - Perceptions of Tax Evasion as a Crime
Stewart Karlinsky, Hughlene Burton and Cindy Blanthorne p 226 - Globalisation, Innovation and Information Sharing in Tax Systems: The Australian experience of the diffusion and adoption of electronic lodgement
Liane Turner and Christine Apelt p 241
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- Full Edition - Volume 2, Number 1 2004
- The Cedric Sandford Medal
Chris Evans, Binh Tran-Nam and Michael Walpole p 5 - Editorial Announcement
Binh Tran-Nam p 6 - Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS?
Adrian Sawyer p 8 - Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges
Judith Freedman p 71 - Towards An Electronic Filing System: A Malaysian survey
Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel Meera p 100 - The Evolution of the Informal Economy and Tax Evasion in Croatia
Katarina Ott p 113 - New Modalities in Tax Decision-Making: Applying European experience to Australia
Yuri Grbich p 125
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- Full Edition - Volume 1, Number 2 2003
- Explaining the U.S. Income Tax Compliance Continuum
Brian Erard, Chih-Chin Ho p 93 - The Interrelation of Scheme and Purpose Under Part IVA
Maurice J Cashmere p 110 - The Influence of Education on Tax Avoidance and Tax Evasion
Jeyapalan Kasipillai, Norhani Aripin, Noor Afza Amran p 134 - Scheme New Zealand or An Example of The Operation of Div 165
Justice Graham Hill p 147
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- Full Edition - Volume 1, Number 1 2003
- The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences
John Hasseldine, Peggy A. Hite p 5 - Tax Harmonization and Competition in the European Union
M. Peter van der Hoek p 19 - Taxing Women: The politics of gender in the tax/transfer system
Bettina Cass, Deborah Brennan p 37 - Studying the Studies: An overview of recent research into taxation operating costs
Chris Evans p 64