-
- Full Edition- Volume 22, Number 2
- Symbols of fractured nationalism: custom houses in colonial Australia (P203)
- New Zealand's first double tax agreement: the United Kingdom - New Zealand treaty of 1947 (P222)
- The influence of domestic tax reviews on Australia's network of international tax treaties (P257)
- A thematic history of New Zealand's double taxation agreements (280)
- Tax history and philanthropy: a tribute to John Taylor (P300)
- The Australian capital gains tax main residence exemption: firm foundations or flaky footings? (P324)
- Inhibitors for business structuring for Australian small and medium enterprises (P347)
- A co-operative approach to taxation: the application of business taxation to socially oriented co-operative entities in Australia (P385)
-
- Full Edition- Volume 22, Number 1
- Assessing the role of losses in uncertain tax planning P2
- Designing orthopaedic boots for a clay-footed giant: unconventional fixes for the international corporate tax system P41
- Financial secrecy, tax havens, and liquidity: evidence from non-US stocks P95
- Demystifying the Value-Added Tax Act implications of fixed property transactions in South Africa P126
- Application of the slippery slope framework: an analysis of the compliance behaviour among Uganda’s corporate small and medium enterprises P149
- How does tax service quality influence SMEs’ tax compliance in Vietnam? The role of trust and knowledge P173
-
- Full Edition- Volume 21, Number 2
- Tax compliance, technology, trust, and inequality in a post-pandemic world P152
- Identifying and supporting financially vulnerable women experiencing economic abuse: a grounded theory approach P173
- The crypto-economy and tax practitioner competencies: an Australian exploratory study P203
- The tax profession's response to the recent review of the TPB, the TASA 2009 Code of Professional Conduct, investigations, and related sanctions P253
- Assessing value added tax compliance burden in Gulf Cooperation Council countries P301
- Insights into the low success rate of the Indian Income Tax Department in litigation: a grounded theory approach P333
- Globalisation and tax administration - a New Zealand perspective P358
- Blurring the separation of powers - a legal and political study of the phenomenon of tax administrations moving from the executive branch towerds the legislative branch P239
-
- Full Edition- Volume 21, Number 1
- Accounting for uncertain tax positions and lenders' risk evaluations P2Ìý
- Detecting profit shifting in Indonesia using the Hines and Rice approach P27
- Practical Compliance Guidelines: Australian tax administration law innovation or overreach? P55
- Exploring the deep determinants of tax revenues P93
- Towards a conceptual framework for tax literacy: a scoping review P122
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- 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
-
- Full Edition- Volume 20, Number 1Ìý
- 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
-
- Full Edition - Volume 19, Number 2, 2022
- Fairness, Legitimacy, and tax compliance, Jonathan Farrar, Morina Rennie and Linda ThorneÌý P186
- Identity theft tax refund fraud in the United States, Andrew Hultgren, John Hasseldine and Jonathan NashÌý P213
- The association of mandatory tax disclosures with the readability and tone of voluntary tax reports, Elizabeth Morton, Vincent Bicudo de Castro and Sarah HinchliffeÌý P232
- Taxation of automation and artificial intelligence as a tool of labour policy, Vincent Ooi and Glendon GohÌý P273
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- Full Edition - Volume 19, Number 1, 2022
- The relevance of supply side taxation for attracting foreign direct investment to developing countries: evidence from Egypt, Mahmoud M Abdellatif, Ashraf G Eid and Abdel-Salam G Abdel-SalamÌý P1
- GST treatment of electronic commerce: comparing the Singaporean and Australian approaches, Evgeny Guglyuvatyy and Nikolai MilogolovÌý 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 HullÌý P48
- Earmarked taxes: an Indian case study, Ashrita Prasad Kotha and Pradnya TalekarÌý 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 MacDonaldÌý P121
- Firms' strategic responses to tax policies, Sylvia MwambaÌý P146
- Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs, Joshua Timothy and Yulianti AbbasÌý P168
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- Full Edition - Volume 18, Number 2, 2020
- Digital tax administration: transforming the workforce to deliver, Duncan BentleyÌý 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 SchutteÌý P 382
- Tax authority immunity in a digital tax administration world, John BevacquaÌý P 402
- Enhancing taxpayers' rights in New Zealand - an opportunity missed?, Adrian SawyerÌý P 441
- Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'?, Andrew Maples, Melinda Jone and Alistair HodsonÌý P 466
- 'It is a bad look', Robin WoellnerÌý P 508
-
- Full Edition - Volume 18, Number 1, 2020
- Making the value added tax happen,ÌýMichael D'Ascenzo AOÌý P 2
- GST as a secure source of revenue for the States and Territories, Greg SmithÌý P 27
- GST: Where to next?,ÌýMichael B EvansÌý P 45
- The case for specific exemptions from the goods and services tax: what should we do about food, health and housing?, Fiona MartinÌý P 99
- GST administration - a practitioner's perspective,ÌýKevein O'RourkeÌý P 124
- GST administration - commentary,ÌýDr Peter HillÌý P 139
- Financial supplies after 20 years, Amrit MacIntyreÌý P 147
- Twenty years later: Australia's GST design, digitisation and disruption - old and new challenges, Denis McCarthyÌý P 168
- Fiscal neutrality: Foreign ghost in our GST machine?, Gordon BryslandÌý P 193
- The Australian GST cross-border rules in a global context, Michael WalpoleÌý P 302
- The rapidly evolving universities of US state taxation of cross-border online sales afterÌýSouth Dakota v Wayfair, Inc., and its implications for Australian businesses, Walter HellersteinÌý P 320
-
- FullÌýedition – Volume 17, Number 2, 2020
- TheÌýimpact of full franking credit refundability on corporate taxÌýavoidance,ÌýRodneyÌýBrown,ÌýYoungdeokÌýLim and ChrisÌýEvans p 134 - 167Ìý
- A toss of a (bit) coin: the uncertain nature of the legal status ofÌýcryptocurrencies, JulieÌýCassidy, Man Hung Alvin Cheng,ÌýToanÌýLe and EvaÌýHuang p 168 - 192
- AnÌýempirical study on cross-border profit shifting inÌýAustralia, XueruiÌý(Estelle) Li and AlfredÌýTran p 193 - 232Ìý
- CurtailingÌýaggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 2) – cues from the United Kingdom and SouthÌýAfrica, AnnetÌýWanyanaÌýOguttuÌýand AnnÌýKayis-Kumar p 233 - 257Ìý
- CostÌýsharing of pensions paid under the 2001 and 2016 Australia-New Zealand social security agreements: should it be time forÌýchange?ÌýAndrewÌýSmith p 258 - 279
- ValueÌýcreation within multinational platform firms: a challenge for the international corporate taxÌýsystem, VictoriaÌýPlekhanova p 280 - 320Ìý
-
- Full Edition - Volume 17, Number 1, 2019
- After the flood: transparent and hybrid entities in Australian tax treaties after the MLI
Mark Brabazon SCÌý Ìýp 1 - The effect of family ownership on aggressive tax avoidance in Indonesia
Astuti Titiek Puji, Rahmawati, Y. Anni Aryani and Doddy SetiawanÌý Ìýp 105 - European VAT and the digital economy: recent developments
Cristina TrentaÌý Ìýp 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 NienaberÌý Ìýp 35 - Assessing the importance of taxation on foreign direct investment: evidence from Southeast Asian developing countries
Athiphat MuthitacharoenÌý Ìýp 63 - Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 1)
Annet Wanyana Oguttu and Ann Kayis-KumarÌý Ìýp 83
-
- Full Edition - Volume 16, Number 3, 2019
- Editorial
Duncan Bentley, Mary Ip and Peter MellorÌý Ìýp 393 - The sharing economy: turning challenges into compliance opportunities for tax administrations
Clement Okello Migai, Julia de Jong and Jeffrey P OwensÌý Ìýp 395 - The tax compliance decision of the individual in business in the sharing economy
Marina Bornman and Jurie WesselsÌý Ìýp 425 - The ‘Uberisation’ of e-filing in South Africa
Bernadene de ClercqÌý Ìýp 440 - Swimming upstream: leveraging data and analytics for taxpayer engagement – an Australian and international perspective
Amanda VeitÌý Ìýp 474 - Behavioural insights in tax collection: getting the legal settings right
Emily Millane and Miranda StewartÌý Ìýp 500 - Estimating tax gap is everything to an informed response to the digital era
Neil WarrenÌý Ìýp 536 - Identity theft and tax crime: has technology made it easier to defraud the revenue?
Mathew Leighton-DalyÌý Ìýp 578 - Shifting digital currency definitions: current considerations in Australian and US tax law
Karen Powell and Monica HopeÌý Ìýp 594 - The development and testing of a diagnostic tool for assessing VAT compliance costs: pilot study findings
Richard Highfield, Chris Evans and Michael WalpoleÌý Ìýp 620 - Shifting sands: the unravelling of international exchange of information and disclosure rules on tax matters
Ranjana GuptaÌý Ìýp 655 - Timeless principles of taxpayer protection: how they adapt to digital disruption
Duncan BentleyÌý Ìýp 679 - The digital divide and taxpayer rights – cautionary findings from the United States
John Bevacqua and Victor RenoldsÌý Ìýp 714 - Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems
Kerrie Sadiq, Adrian Sawyer and Bronwyn McCredieÌý Ìýp 737 - Tax administrative challenges of the digital economy: the Croatian experience
Sabina HodžićÌý Ìýp 762 - The transformation of tax administration functions in the automatic exchange of information era – a developing country’s perspective
Salah Gueydi and Mahmoud M AbdellatifÌý Ìýp 780 - Compliance costs matter – the case of South African individual taxpayers
Karen Stark and Sharon SmuldersÌý Ìýp 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 JoneÌý Ìýp 824
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- Full Edition - Volume 16, Number 2, 2019
- Editorial
John Taylor and Binh Tran-NamÌý Ìýp 266 - From capital gains to tax administration, and everything in between: in honour of Professor Chris Evans
Kristin HickmanÌý Ìýp 269 - Capital gains tax research: an initial synthesis of the literature
Theuns Steyn, Sharon Smulders, Karen Stark and Ilinza PenningÌý Ìýp 278 - Tax practitioner judgements and client advocacy: the blurred boundary between capital gains vs. ordinary income
John Hasseldine and Darius FatemiÌý Ìýp 303 - Reforming Australia’s 50 per cent capital gains tax discount incrementally
Brett Freudenberg and John MinasÌý Ìýp 317 - Capital gains taxation in Canada, 1972-2017: evolution in a federal setting
François Vaillancourt and Anna KerkhoffÌý Ìýp 340 - New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia
Kerrie Sadiq and Adrian SawyerÌý Ìýp 362
-
- Full Edition - Volume 16, Number 1 2018
- Editorial
John Taylor and Binh Tran-NamÌý Ìýp 1 - Tax and human rights - much ado about nothing
Kalmen DattÌý Ìýp 113 - Confirming the fundamental principles of taxation using Interactive Qualitative Analysis
Hanneke du Preez and Madeleine StiglinghÌý Ìýp 139 - Developing place of activity rules for the South African value-added tax: a comparative research approach
Erich Bell, Anculien Schoeman and Gerhard NienaberÌý Ìýp 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 BurtonÌý Ìýp 2 - Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
Ann Kayis-KumarÌý Ìýp 201 - Superannuation and economic inequality among older Australians: evidence from HILDA
Helen Hodgson and Alan TapperÌý Ìýp 236 - Value-added tax effort
Marius van OordtÌý Ìýp 37 - A dispute systems design evaluation of the tax dispute resolution system in the United States and possible recommendations from Australia
Melinda JoneÌý Ìýp 56 - The effect of professional standards on confirmation bias in tax decision-making
Darius Fatemi, John Hasseldine and Peggy HiteÌý Ìýp 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 TabordaÌý Ìýp 387 - Encouraging superannuation income streams with tax-free earnings to be taken in a form that provides longevity insurance
Rami HanegbiÌý Ìýp 402 - Tax professionals’ profiles concerning tax noncompliance and tax complexity: Empirical contributions from Portugal
Ana Clara Borrego, Cidália Maria Mota Lopes and Carlos Manuel FerreiraÌý Ìýp 424 - GST compliance and challenges for SMEs in Malaysia
Yong Mun Ching, Jeyapalan Kasipillai and Ashutosh SarkerÌý Ìýp 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 YussofÌý Ìýp 490 - The role and dimensions of taxpayer commitment in tax compliance behaviour
Marina Bornman and Jurie WesselsÌý Ìýp 506
-
- Full edition - Volume 15, Number 2, December 2017
- Editorial
Chris EvansÌý Ìýp 140 - Corruption, complexity and tax evasion
Vito TanziÌý Ìýp 144 - Corruption, taxation, and tax evasion
James Alm and YongzhengÌý Ìýp 161 - Corruption, taxes and compliance
Anja Baum, Sanjeev Gupta, Elijah Kimani and Sampawende Jules TapsobaÌý Ìýp 190 - The impact of corruption on tax revenues, tax compliance and economic development: Prevailing trends and mitigation actions in Africa
Bernd SchlentherÌý Ìýp 217. - Causes and consequences of corruption in tax administration: An Indonesian case study
Christine Tjen and Chris EvansÌý Ìýp 243 - Tax and corruption: Is sunlight the best disinfectant? A New Zealand case study
Lisa MarriottÌý Ìýp 262 - Tax corruption and private sector development in Vietnam
Ngoc Anh Nguyen, Quang Hung Doan and Binh Tran-NamÌý Ìýp 290 - Applying foreign anti-corruption law in the Chinese tax context: Conceptual difficulties and challenges
Nolan Sharkey and James FraserÌý Ìýp 312 - Morality associated with fraud, corruption and tax evasion in South Africa
Boela (AP) Swanepoel and Jacolize MeiringÌý Ìýp 333 - Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case study
Heidi Zummo, Bronwyn McCredie and Kerrie SadiqÌý Ìýp 359
-
- Full edition - Volume 15, Number 1, September 2017
- Comparison of a lower corporate income tax rate for small and large businesses
John FreebairnÌý Ìýp 4 - Wine options of Australian tax reform
Paul Kenny, Michael Blissenden and Sylvia VilliosÌý Ìýp 22 - Tax compliance of ethnic minority immigrant entrepreneurs: A social capital perspective
Sue Yong and Fiona MartinÌý Ìýp 51 - Tax compliance costs in developing countries: Evidence in Ethiopia
Wollela Abehodie Yesegat, Jacqueline Coolidge and Laurent Olivier CorthayÌý Ìýp 77 - Retrospective tax law: Has Pandora’s Box opened never to be shut again?
Rocco Loiacono and Colleen MortimerÌý Ìýp 105 - Risks of IFRS-based taxation: The application of section 24JB by authorized users to hedged relationships
Pieter van der ZwanÌý Ìýp 119
-
- Full edition - Volume 14, Number 3, December 2016
- Understanding tax morale of SMEs: A qualitative study
Recep YücedoÄŸru and John HasseldineÌý Ìýp 531 - Business process management as a tax risk identification and management method
Evadne Bronkhorst and Elze LeaskÌý Ìýp 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 ZeinerÌý Ìýp 587 - The implementation of informal sector taxation: Evidence from selected African countries
Godwin Dube and Daniela CasaleÌý Ìýp 601 - The UK general anti abuse rule: Lessons for Australia?
Benjamin KujingaÌý Ìýp 624 - Are Australians under or over confident when it comes to tax literacy, and why does it matter?
Toni Chardon, Brett Freudenberg and Mark BrimbleÌý Ìýp 650 - Tax policy challenges in an era of political transition: The case of Egypt
Mahmoud M Abdellatif and Binh Tran-NamÌý Ìýp 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 DaveyÌý Ìýp 707 - Filling the land tax void: New Zealand standpoint
Ranjana GuptaÌý Ìýp 719 - Delineating the fiscal borders of Australia’s non-profit tax concessions
Natalie Silver, Myles McGregor-Lowndes and Julie-Anne TarrÌý Ìýp 741 - Does selecting a taxpayer for audit violate civil rights— a critical analysis of the Pakistani High Court’s decision?
Najeeb Memon and Christian LorenzÌý Ìýp 766
-
- Full edition - Volume 14, Number 2 2016
- Beyond polemics: Poverty, taxes, and noncompliance
Michelle Lyon DrumblÌý Ìýp 253 - Taxpayer rights in Australia twenty years after the introduction of the Taxpayers' Charter
Duncan BentleyÌý Ìýp 291 - Tax disputes, litigation costs and access to tax justice
Binh Tran-Nam and Michael WalpoleÌý Ìýp 319 - International experiences of tax simplification and distinguishing between necessary and unnecessary complexity
Tamer Budak, Simon James and Adrian SawyerÌý Ìýp 337 - What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules
Ann Kayis-KumarÌý Ìýp 359 - Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia
Arifin Rosid, Chris Evans and Binh Tran-NamÌý Ìýp 387 - The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UK
Tamer Budak and Simon JamesÌý Ìýp 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 MaplesÌý Ìýp 455 - To shame or not to shame: That is the question
Kalmen DattÌý Ìýp 486 - The use of CAATTs in tax audits - lessons from some international practices
Agung Darono and Danny ArdiantoÌý Ìýp 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 SadiqÌý Ìýp 4 - A comparative analysis of Australian and Hong Kong retirement systems
Christopher Strano and Dale PintoÌý Ìýp 34 - Tax professionals' perception of large and mid-size US tax law complexity
Hughlene A Burton and Stewart KarlinskyÌý Ìýp 61 - Book-tax conformity: The review of recent research and its implication for the IFRS adoption in Europe
David Prochazka and Jan MolinÌý Ìýp 96 - A typology of sales tax noncompliance: Targeting enforcement to diverse intentions
Cary ChristianÌý Ìýp 119 - The net benefit of increasing alcohol taxation in Thailand
Bird Chonviharnpan and Phil LewisÌý Ìýp 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 CoppÌý Ìýp 166 - The evolution of electronic filing process at the UK's HM Revenue and Customs: The case of XBRL adoption
Rania MousaÌý Ìýp 206 - A psychological perspective on tax avoidance: Deferential avoidance vs. defiant avoidance
Minjo KangÌý Ìýp 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 VilhelmssonÌý Ìýp 677 - Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence
Grantley Taylor, Ying Han Fan and Yan Yan TanÌý Ìýp 716 - Tax compliance behaviour in Australian self-managed superannuation funds
George Mihaylov, John Tretola, Alferd Yawnson and Ralf ZurbrueggÌý Ìýp 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 SigléÌý Ìýp 760 - Tax experts' opinion on the tax system in Slovenia
Maja Klun and Ana StambukÌý Ìýp 784 - Specific rewards for tax compliance: Responses of small business owners in Ekurhuleni, South Africa
Marina Bornman and E M (Lilla) StackÌý Ìýp 799 - TravelSmart or travel tax free breaks: Is the fringe benefits tax a barrier to active commuting in Australia?
Helen Hodgson and Prafula PearceÌý 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 PintoÌý Ìýp 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 SawyerÌý Ìýp 438 - Judicial dissent in taxation cases: The incidence of dissent and factors contributing to dissent
Rodney FisherÌý Ìýp 470 - Calm waters: GST and cash flow stability for small businesses in Australia
Melissa Belle Isle and Brett FreudenbergÌý Ìýp 492 - Interest withholding tax reduction: Does absence make the heart grow fonder?
Andrew SmailesÌý Ìýp 533 - Evaluating Australia’s tax dispute resolution system: A dispute systems design perspective
Melinda JoneÌý Ìýp 552 - How compliant are the large corporate taxpayers: The Bangladesh experience
Zakir AkhandÌý Ìýp 581 - Regulatory compliance, case selection and coverage—calculating compliance gaps
Stuart HamiltonÌý Ìýp 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 ZackrissonÌý Ìýp 108 - Let’s talk about tax compliance: Building understanding and relationships through discourse
Robert WhaitÌý Ìýp 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 EvansÌý Ìýp 158 - Information sharing by government agencies: The effect on the integrity of the tax system
Peter Bickers, Virginia Hopkins-Burns, April Bennett and Rico NamayÌý Ìýp 183 - Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity?
Richard Highfield and Neil WarrenÌý Ìýp 202 - A chilling account: North American and Australasian approaches to fears of over-defensive responses to taxpayer claims against tax officials
John BevacquaÌý Ìýp 262 - Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom
Simon James, Adrian Sawyer and Ian WallschutzkyÌý Ìýp 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 BickersÌý Ìýp 303 - Tax professionals’ perception of tax system complexity: Some preliminary empirical evidence from Portugal
Ana Borrego, Ern Chen Loo, Cidália Lopes and Carlos FerreiraÌý Ìýp 338 - Modernising the Australian Taxation Office: Vision, people, systems and values
Michael D’Ascenzo AOÌý Ìýp 361 - Effective engagement: Building a relationship of cooperation and trust within the community
Jo’Anne Langham and Neil PaulsenÌý Ìýp 378 - Role of reputational risk in tax decision making by large companies
Catriona Lavermicocca and Jenny BuchanÌý Ìýp 5 - Assessing the quality of services provided by UK tax practitioners
Jane Frecknall-Hughes and Peter MoizerÌý Ìýp 51 - Relational impact of tax practitioners’ behavioural interaction and service satisfaction: Evidence from New Zealand
Ranjana GuptaÌý Ìýp 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 SawyerÌý Ìýp 285 - Reforming the dark art of GST forecasting
Richard Eccleston and Timothy WoolleyÌý Ìýp 319 - Regulation of tax agents in Australia
Michael Walpole and David SalterÌý Ìýp 335 - Corporate profiling of tax-malfeasance: A theoretical and empirical assessment of tax-audited Australian firms
Grant Richardson, Grantley Taylor and Christopher WrightÌý Ìýp 359 - Determinants of tax compliance behavior of corporate taxpayers in Malaysia
Noor Sharoja Sapiei, Jeyapalan Kasipillai and Uchenna Cyril EzeÌý Ìýp 383 - Paying a fair share of tax and aggressive tax planning — A tale of two myths
Kalmen Hyman DattÌý Ìýp 410 - Factors influencing taxpayers’ compliance with the tax system: An empirical study in Mekelle City, Ethiopia
Tadesse Getacher Engida and Goitom Abera BaisaÌý Ìýp 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 VaillancourtÌý Ìýp 453 - Ethics codes and taxpayer charters: Increasing tax morale to increase tax compliance
Kirsty UngerÌý Ìýp 483 - The compliance costs of Value Added Tax (VAT): The case of the Republic of Mauritius
Kumari JuddooÌý Ìýp 499
-
- Full edition - Volume 12, Number 1 2014
- Editorial Announcement
Margaret McKercharÌý Ìýp 5 - Managing Tax Avoidance: Recent UK experience
Ann O’ConnellÌý Ìýp 6 - Send a strong man to England
C John TaylorÌý Ìýp 32 - The Tiley trilogy and US anti-avoidance law
Erik JensenÌý Ìýp 74 - Locke, Hume, Johnson and the continuing relevance of tax history
Jane Frecknall-HughesÌý Ìýp 87 - Taxation in Australia up until 1914: the warp and weft of protectionism
Caroline DickÌý Ìýp 104 - Exploring innovations in tax administration
Robert B WhaitÌý Ìýp 130 - Taxing Jamaica: the Stamp Act of 1760 & Tacky’s rebellion
Lynne Oats, Pauline Sadler, Carlene WynterÌý Ìýp 162 - Not argued from but prayed to. Who’s afraid of legal principles?
Hans GribnauÌý Ìýp 185 - Progressivity in the tax transfer system
Helen HodgsonÌý Ìýp 218 - The impact of British colonial rule on the Malaysian income tax system
Ern Chen Loo, Margaret McKercharÌý Ìýp 238 - The Dutch East India Company’s tax farming in 18th century Malacca
Diane Kraal, Jeyapalan KasipillaiÌý Ìýp 253
-
- Full edition - Volume 11, Number 3 2013
- Editorial Announcement
Binh Tran-NamÌý Ìýp 245 - Introduction to the 10th anniversary issue of the eJournal of Tax Research
Binh Tran-Nam, C John TaylorÌý Ìýp 246 - Buenas notches: lines and notches in tax system design
Joel SlemrodÌý Ìýp 259 - Designing tax policy: constraints and objectives in an open economy
Richard M. Bird, J. Scott WilkieÌý Ìýp 284 - The European Union constitution and the development of tax policy
Nigar Hashimzade and Gareth MylesÌý Ìýp 321 - Far east tax policy lessons: good and bad stories from Hong Kong
Richard CullenÌý Ìýp 342 - Crossed lines: two cases of tax policy incoherence
Sheila KillianÌý Ìýp 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 BuntingÌý Ìýp 386 - Too rich to rein in? The under-utilised wealth tax base
Natalia Chatalova and Chris EvansÌý Ìýp 434
-
- Full edition - Volume 11, Number 2 2013
- Editorial Announcement
Binh Tran-Nam and Nolan SharkeyÌý Ìýp 114 - The developing international framework and practice for the exchange of tax related information: evolution or change?
Michael Dirkis and Brett BondfieldÌý Ìýp 115 - Interpreting tax statutes: imposing purpose on a results based test
Rodney FisherÌý Ìýp 138 - Attitudes toward municipal income tax rates in Sweden: Do people vote with their feet?
Niklas JakobssonÌý Ìýp 157 - Strengthening the validity and reliability of the focus group as a method in tax research
Vince Mangioni and Margaret McKercharÌý Ìýp 176 - Taxing capital gains – views from Australia, Canada and the United States
John Minas and Youngdeok LimÌý Ìýp 191 - Tax experiments in the real world
Lisa Marriott, John Randal and Kevin HolmesÌý Ìýp 216
-
- Full edition - Volume 11, Number 1 2013
- Indicators of tax morale: an exploratory study
Margaret McKerchar, Kim Bloomquist and Jeff PopeÌý Ìýp 5 - Tax incentives to encourage migration of skilled labour: another tax expenditure or a failure of tax residence?
Andrew HalkyardÌý Ìýp 23 - Looking at Pakistani Presumptive Income Tax through principles of a good tax?
Najeeb MemonÌý Ìýp 40 - Tax disputes system design
Sheena MookheyÌý Ìýp 79 - The use of discretions in taxation: the case of VAT in Bangladesh
Ahmed Munirus SaleheenÌý Ìýp 97
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- Full edition - Volume 10, Number 3 2012
- Companies and taxes in the UK: actors, actions, consequences and responses
John Hasseldine, Kevin Holland and Pernill van der RijtÌý Ìýp 532 - Australia’s carbon policy – a retreat from core principles
Evgeny GuglyuvatyyÌý Ìýp 552 - Land taxation: a New Zealand perspective
Jonathan Barrett and John VealÌý Ìýp 573 - Reforming the Western Australian state tax anti-avoidance strategy
Nicole Wilson-RogersÌý Ìýp 589 - An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance
Dale BoccabellaÌý Ìýp 621
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- Full edition - Volume 10, Number 2 2012
- Editorial
Margaret McKerchar, Michael Walpole and Binh Tran-NamÌý Ìýp 182 - Tax compliance costs for the small business sector in South Africa – establishing a baseline
Sharon Smulders, Madeleing Stiglingh, Riel Franzsen and Lizelle FletcherÌý Ìýp 184 - Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification
John BevacquaÌý Ìýp 227 - Findings of tax compliance cost surveys in developing countries
Jacqueline CoolidgeÌý Ìýp 250 - Tax compliance costs for small and medium sized enterprises (SMEs): the case of the UK
Ann Hansford and John HasseldineÌý Ìýp 288 - FACTA and Schedule UTP: Are these unilateral US actions doomed unless accepted by other countries?
J. Richard (Dick) Harvey, JrÌý Ìýp 304 - Navigating a transition in US tax administration
Kristin HickmanÌý Ìýp 329 - Behavioural economics and the risks of tax administration
Simon JamesÌý Ìýp 345 - Improving tax compliance strategies: can the theory of planned behavior predict business compliance?
Jo’Anne Langham, Neil Paulsen and Charmine E. J. HärtelÌý Ìýp 364 - Intervening to reduce risk: identifying sanction thresholds among SME tax debtors
Elisabeth Poppelwell, Gail Kelly and Xin WangÌý Ìýp 403 - Developing risk management strategies in tax administration: the evolution of the Australian Tax Office's compliance model
Robert WhaitÌý Ìýp 436 - Tax return simplification: risk key engagement, a return to risk?
Jason KerrÌý Ìýp 465 - New dimensions in regulatory compliance – building the bridge to better compliance
Stuart HamiltonÌý Ìýp 483
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- Full Edition - Volume 10, Number 1 2012
- Fiscal Federalism under Review (at Speed) Editorial
Neil WarrenÌý Ìýp 5 - The Character of Australian Federalism
Alan FennaÌý Ìýp 12 - International Lessons in Fiscal Federalism Design
Robin BoadwayÌý Ìýp 21 - Going Beyond a Zero-sum Game: Reforming Fiscal Relations
Hansjörg Blöchliger and Camila VammalleÌý Ìýp 49 - Own Revenues in Federations: Tax Powers, Tax Bases, Tax Rates and Collection Arrangements in Five Federal Countries
François VaillancourtÌý Ìýp 65 - Sharing Taxes and Sharing the Deficit in Spanish Fiscal Federalism
Violeta Ruiz AlmendralÌý Ìýp 88 - The Way Forward on State Tax Reform: An AFTSR Perspective
Greg SmithÌý Ìýp 126 - Solidarity and the Design of Equalization: Setting Out the Issues
Bernard DafflonÌý Ìýp 138 - Fiscal Equalisation and State Incentive for Policy Reform
Neil WarrenÌý Ìýp 165
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- Full Edition - Volume 9, Number 3, 2011
- Editorial
Nolan Cormac Sharkey and Kathrin BainÌý Ìýp 245 - Hong Kong’s New Tax Treaty Network
Jefferson VanderwolkÌý Ìýp 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 SongÌý Ìýp 254 - An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits
Nolan Cormac Sharkey and Kathrin BainÌý Ìýp 268 - Some Distinctive Features of Australian Tax Treaty Practice: An Examination of Their Origins and Interpretation
C. John TaylorÌý Ìýp 294 - Recent Changes in International Taxation and Double Tax Agreements in Russia
Evgeny GuglyuvatyyÌý Ìýp 339
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- Full Edition - Volume 9, Number 2 2011
- Editorial
Michael WalpoleÌý Ìýp 138 - Transparency in the Valuation of Land for Land Tax Purposes in New South Wales
Vince MangioniÌý Ìýp 140 - Reforming Indirect Taxation in Pakistan: A Macro-micro Analysis
Saira Ahmed, Vaqar Ahmed and Cathal O’DonoghueÌý Ìýp 153 - The Australian GST Regime and Financial Services: How Did We Get Here and Where are We Going
Kavita BenedictÌý Ìýp 174 - Financial Supplies: Bundling and Unbundling
Ross StittÌý Ìýp 194 - Managing GST Litigation
Melanie BakerÌý Ìýp 220
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- Full Edition - Volume 9, Number 1 2011
- Benchmarking Tax Administrations in Developing Countries: A Systematic Approach
Jaime Vázquez-Caro and Richard M. BirdÌý Ìýp 5 - Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting Yet Converging Dynamic
Kalmen Datt and Adrian SawyerÌý Ìýp 38 - VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU
Christian Breuer and Chang Woon NamÌý Ìýp 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 KeatingÌý Ìýp 71 - Tax Risk Management Practices and Their Impact on Tax Compliance Behaviour -The Views of Tax Executives from Large Australian Companies
Catriona LavermicoccaÌý Ìýp 89 - Towards Effective and Efficient Identification of Tax Agent Compliance Risk: A Stratified Random Sampling Approach
Ying Yang, Esther Ge, Ross BarnsÌý Ìýp 116
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- Full Edition - Volume 8, Number 2 2010
- Editorial Announcement
- Combating the Phoenix Phenomenon: An Analysis of International Approaches
Murray RoachÌý Ìýp 90 - Using Refundable Tax Offsets to Help Low-income Taxpayers: What Do We Know, and What Can we Learn from Other Countries?
Jonathan FormanÌý Ìýp 128 - The Hardship Discretion – Building Bridges with the Community
Rodney Fisher and Cynthia ColemanÌý Ìýp 162 - Future Global Challenges to Achieve Fairness in Environmental Taxation: Moving Beyond the Dimensions of Horizontal and Vertical Equity
Ann Hansford and Margaret McKercharÌý Ìýp 175 - The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study
Xu Yan and Andrew HalkyardÌý Ìýp 188 - Tax Devolution and Intergovernmental Transfer Policy Options in a Budgetary Crisis: UK Lessons from Australia
Neil WarrenÌý Ìýp 215
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- Full Edition - Volume 8, Number 1 2010
- Editorial Announcements
Binh Tran-NamÌý Ìýp 5 - Financial Institutions’ Tax Disclosures and Discourse: Analysing Recent Australasian Evidence
Adrian SawyerÌý Ìýp 6 - Fairness Perceptions and Compliance Behaviour: The Case of Salaried Taxpayers in Malaysia after Implementation of the Self-Assessment System
Natrah SaadÌý Ìýp 32 - GST Tax Avoidance: A New Zealand Perspective on the Application of Div 165
Mark KeatingÌý Ìýp 64
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- Full Edition - Volume 7, Number 2 2009
- The Managerial Benefits of Tax Compliance: Perception by Small Business Taxpayers
Philip LignierÌý Ìýp 106 - Are JCT Analyses of Tax Change Proposals Useful to Individual Taxpayers?
Robert F. Gary, William D. Terando and Marvin L. BouillonÌý Ìýp 134 - Antecedents to e-File Adoption: The U.S. Citizen’s Perspective
Ludwig Christian Schaupp and Lemuria D. CarterÌý Ìýp 158 - Sustaining Growth in Developing Economies through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities
Margaret McKerchar and Chris EvansÌý Ìýp 171
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- Full Edition - Volume 7, Number 1 2009
- An Examination of the Influence of Inheritance Tax upon Business Succession - Lessons for Germany
Michael Haug, Luise Hölscher and Tim VollansÌý Ìýp 5 - Impact of Adoption of IFRS on the Thinly Capitalised Position of Australian Companies
Grantley Taylor and Greg TowerÌý Ìýp 37 - Tax Advantages for Bungling Trustees
Monica BhandariÌý Ìýp 54 - Tax Reform: A Matter of Principle? An Integrated Framework for the Review of Australian Taxes
Nicole Wilson-Rogers and Dale PintoÌý Ìýp 72
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- Full Edition - Volume 6, Number 2 2008
- The Consequence of Fiscal Illusion on Economic Growth
Paulo Reis MourãoÌý Ìýp 82 - Defining Ordinary Income after McNeil
Maurice Cashmere and Rodney FisherÌý Ìýp 90 - The Increasing Imperative of Cross-Disciplinary Research in Tax
Clinton Alley and Duncan BentleyÌý Ìýp 122 - Value Added Tax Administration in Ethiopia: A Reflection of Problems
Wollela Abehodie YesegatÌý Ìýp 145 - Modelling the Effects of Corporate Taxation in the Underground Economy
Konstantinos EleftheriouÌý Ìýp 169
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- Full Edition - Volume 6, Number 1 2008
- Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation
Margaret McKercharÌý Ìýp 5 - Avoidance and abus de droit: The European Approach in Tax Law
Marco GreggiÌý Ìýp 23 - The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions: Minimisation of Taxation
Nolan Cormac SharkeyÌý Ìýp 45 - The Effect of Audit Strategy Information on Tax Compliance - An Empirical Study
Leif AppelgrenÌý Ìýp 67
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- Full Edition - Volume 5, Number 2 (Michigan Issue) 2007
- Introduction
Reuven Avi-Yonah, Binh Tran-Nam and Michael WalpoleÌý Ìýp 168 - Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies
Kim BrooksÌý Ìýp 169 - Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries
Arthur CockfieldÌý Ìýp 199 - Tax Enforcement for SMEs: Lessons from the Italian Experience?
Giampaolo Arachi and Alessandro SantoroÌý Ìýp 225 - Tax Policy for Investment
W. Steven ClarkÌý Ìýp 244
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- Full Edition - Volume 5, Number 1 2007
- Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Singapore
Poh Eng HinÌý Ìýp 5 - What Future for the Corporate Tax in the New Century?
Richard S. SimmonsÌý Ìýp 40 - Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test
Fiona MartinÌý Ìýp 59 - Responsive Regulation and the Uncertainty of Tax Law Time to Reconsider the Commissioner’s Model of Cooperative Compliance?
Mark BurtonÌý Ìýp 71 - Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia
Chris EvansÌý Ìýp 105 - The Marginal Cost of Public Funds for Excise Taxes in Thailand
Worawan Chandoevwit and Bev DahlbyÌý Ìýp 135
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- Full Edition - Volume 4, Number 2 2006
- Preface - Editors' Note
Binh Tran-Nam and Michael WalpoleÌý Ìýp 97 - Eulogy
Bob DeutschÌý Ìýp 98 - Refocusing on Fundamental Principles of Stamp Duty
Bill Cannon and Peter EdmundsonÌý Ìýp 101 - Promoter Penalties
Gordon S. Cooper, AMÌý Ìýp 117 - Taxing Financial Arrangements: Harmonising Tax and Accounting
Rodney FisherÌý Ìýp 132 - Testamentary Trusts: Not Just "Another" Trust?
Arlene MacdonaldÌý Ìýp 153
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- Full Edition - Volume 4, Number 1 2006
- The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows
Ewen McCann and Tim EdgarÌý Ìýp 5 - Coming out of the Dark? The Uncertainties that Remain in Respect of Part IVA: How Does Recent Tax Office Guidance Help?
Nicole Wilson-RogersÌý Ìýp 25 - The Case for Measuring Tax Gap
Jacqui McManus and Neil WarrenÌý Ìýp 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 PilkingtonÌý Ìýp 80
-
- Full Edition - Volume 3, Number 2, 2005
- Editorial Announcement
Binh Tran-Nam and Michael WalpoleÌý Ìýp 146 - Obituary - The Honorable Justice D. Graham Hill
Patrick GallagherÌý Ìýp 147 - Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure
Fabrizio Bulckaen and Marco StampiniÌý Ìýp 151 - Trans-Tasman Tax Reform: The Real Story
David G. DunbarÌý Ìýp 170 - The Determinants of Malaysian Land Taxpayers' Compliance Attitudes
Nor Aziah Abdul Manaf, John Hasseldine and Ron HodgesÌý Ìýp 206 - The Attitudes of Tertiary Students on Tax Evasion and the Penalties for Tax Evasion - A Pilot Study and Demographic Analysis
Ken DevosÌý Ìýp 222 - Taxing Non-Fixed Trusts
Elaine AberyÌý Ìýp 274 - Record keeping practices and tax compliance of SMEs
Chris Evans, Shirley Carlon and Darren MasseyÌý Ìýp 288
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- Full Edition - Volume 3, Number 1 2005
- Judicial Control of Tax Negotiation
Sandra EdenÌý Ìýp 5 - Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical
Lin Mei Tan and John VealÌý Ìýp 28 - Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment
Ern Chen Loo and Juan Keng HoÌý Ìýp 45 - Quarantining Interest Deductions for Negatively Geared Rental Property Investments
Jim ODonnellÌý Ìýp 63 - GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02
Neil Warren, Ann Harding and Rachel LloydÌý Ìýp 114
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- Full Edition - Volume 2, Number 2 2004
- The Effect of the Human Rights Act 1998 on Taxation Policy and Administration
Natalie LeeÌý Ìýp 155 - Towards Community Ownership of the Tax System: The taxation Ombudsman's perspective
Philip MossÌý Ìýp 183 - Trusts and Double Taxation Agreements
John PrebbleÌý Ìýp 192 - Tax Reform in the China Context: The corporate tax unit & Chinese enterprise
Nolan SharkeyÌý Ìýp 210 - Perceptions of Tax Evasion as a Crime
Stewart Karlinsky, Hughlene Burton and Cindy BlanthorneÌý Ìýp 226 - Globalisation, Innovation and Information Sharing in Tax Systems: The Australian experience of the diffusion and adoption of electronic lodgement
Liane Turner and Christine ApeltÌý Ìýp 241
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- Full Edition - Volume 2, Number 1 2004
- The Cedric Sandford Medal
Chris Evans, Binh Tran-Nam and Michael WalpoleÌý Ìýp 5 - Editorial Announcement
Binh Tran-NamÌý Ìýp 6 - Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS?
Adrian SawyerÌý Ìýp 8 - Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges
Judith FreedmanÌý Ìýp 71 - Towards An Electronic Filing System: A Malaysian survey
Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel MeeraÌý Ìýp 100 - The Evolution of the Informal Economy and Tax Evasion in Croatia
Katarina OttÌý Ìýp 113 - New Modalities in Tax Decision-Making: Applying European experience to Australia
Yuri GrbichÌý Ìýp 125
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- Full Edition - Volume 1, Number 2 2003
- Explaining the U.S. Income Tax Compliance Continuum
Brian Erard, Chih-Chin HoÌý Ìýp 93 - The Interrelation of Scheme and Purpose Under Part IVA
Maurice J CashmereÌý Ìýp 110 - The Influence of Education on Tax Avoidance and Tax Evasion
Jeyapalan Kasipillai, Norhani Aripin, Noor Afza AmranÌý Ìýp 134 - Scheme New Zealand or An Example of The Operation of Div 165
Justice Graham HillÌý Ìýp 147
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- Full Edition - Volume 1, Number 1 2003
- The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences
John Hasseldine, Peggy A. HiteÌý Ìýp 5 - Tax Harmonization and Competition in the European Union
M. Peter van der HoekÌý Ìýp 19 - Taxing Women: The politics of gender in the tax/transfer system
Bettina Cass, Deborah BrennanÌý Ìýp 37 - Studying the Studies: An overview of recent research into taxation operating costs
Chris EvansÌý Ìýp 64