• 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