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Past issues

    • 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
    • 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
    • Full Edition - Volume18, 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
    • Full Edition - Volumn 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
    • 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 
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
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