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Past issues
2023 Volume 20, Number 2
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
2022 Volume 20, Number 1
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
2022 Volume 19, Number 2
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
2021 Volume 19, Number 1
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
2020 Volume 18, Number 2
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
2020 Volume 18, Number 1
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
2020 Volume 17, Number 2
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
2019 Volume 17, Number 1
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
2019 Volume 16, Number 3
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
2019 Volume 16, Number 2
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
2018 Volume 16, Number 1
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
2017 Volume 15, Number 3
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
2017 Volume 15, Number 2
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
2017 Volume 15, Number 1
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
2016 Volume 14, Number 3
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
2016 Volume 14, Number 2
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
2016 Volume 14, Number 1
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
2015 Volume 13, Number 3
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
2015 Volume 13, Number 2
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
2015 Volume 13, Number 1
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
2014 Volume 12, Number 2
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
2014 Volume 12, Number 1
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
2013 Volume 11, Number 3
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
2013 Volume 11, Number 2
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
2013 Volume 11, Number 1
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
2012 Volume 10, Number 3
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
2012 Volume 10, Number 2
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
2012 Volume 10, Number 1
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
2011 Volume 9, Number 3
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
2011 Volume 9, Number 2
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
2011 Volume 9, Number 1
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
2010 Volume 8, Number 2
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
2010 Volume 8, Number 1
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
2009 Volume 7, Number 2
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
2009 Volume 7, Number 1
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
2008 Volume 6, Number 2
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
2008 Volume 6, Number 1
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
2007 Volume 5, Number 2
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
2007 Volume 5, Number 1
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
2006 Volume 4, Number 2
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
2006 Volume 4, Number 1
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
2005 Volume 3, Number 2
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
2005 Volume 3, Number 1
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
2004 Volume 2, Number 2
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
2004 Volume 2, Number 1
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
2003 Volume 1, Number 2
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
2003 Volume 1, Number 1
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