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Current Issue: Volume 6, Number 2 |
2008 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| Paulo Reis Mourão |
The Consequence of Fiscal Illusion on Economic Growth
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pp 82-89 |
PDF |
Maurice Cashmere and Rodney Fisher |
Defining Ordinary Income after McNeil
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pp 90-121 |
PDF |
| Clinton Alley and Duncan Bentley |
The Increasing Imperative of Cross-Disciplinary Research in Tax
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pp 122-144 |
PDF |
| Wollela Abehodie Yesegat |
Value Added Tax Administration in Ethiopia: A Reflection of Problems
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pp 145-168 |
PDF |
| Konstantinos Eleftheriou |
Modelling the Effects of Corporate Taxation in the Underground Economy
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pp 169-194 |
PDF |
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Current Issue: Volume 6, Number 1 |
2008 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| Margaret McKerchar |
Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation
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pp 5-22 |
PDF |
Marco Greggi |
Avoidance and abus de droit: The European Approach in Tax Law
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pp 23-44 |
PDF |
| Nolan Cormac Sharkey |
The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions: Minimisation of Taxation
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pp 45-66 |
PDF |
| Leif Appelgren |
The Effect of Audit Strategy Information on Tax Compliance - An Empirical Study
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pp 67-81 |
PDF |
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Current Issue: Volume 5, Number 2 (Michigan Issue) |
2007 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| Reuven Avi-Yonah,
Binh Tran-Nam
and Michael Walpole |
Introduction
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pp 168 |
PDF |
| Kim Brooks |
Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies
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pp 169-198 |
PDF |
Arthur Cockfield |
Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries
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pp 199-224 |
PDF |
| Giampaolo Arachi
and Alessandro Santoro |
Tax Enforcement for SMEs: Lessons from the Italian Experience?
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pp 225-243 |
PDF |
| W. Steven Clark |
Tax Policy for Investment
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pp 244-265 |
PDF |
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Previous Issue: Volume 5, Number 1 |
2007 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| Poh Eng Hin |
Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Singapore
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pp 5-39 |
PDF |
| Richard S. Simmons |
What Future for the Corporate Tax in the New Century?
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pp 40-58 |
PDF |
Fiona Martin |
Charities for the Benefit of Employees: Why Trusts for the Benefit of
Employees Fail the Public Benefit Test |
pp 59-70 |
PDF |
| Mark Burton |
Responsive Regulation and the Uncertainty of Tax Law – Time to
Reconsider the Commissioner’s Model of Cooperative Compliance?
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pp 71-104 |
PDF |
| Chris Evans |
Unravelling the Mysteries of the Oracle: Using the Delphi Methodology
to Inform the Personal Tax Reform Debate in Australia
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pp 105-134 |
PDF |
| Worawan Chandoevwit and Bev Dahlby |
The Marginal Cost of Public Funds for Excise Taxes in Thailand
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pp 135-167 |
PDF |
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Previous Issue: Volume 4, Number 2 |
2006 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| Binh Tran-Nam
and Michael Walpole |
Preface - Editors' Note
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97 |
PDF |
| Bob Deutsch |
Eulogy |
98 |
PDF |
Bill Cannon
and Peter Edmundson |
Refocusing on Fundamental Principles of Stamp Duty |
101 |
PDF |
Gordon S. Cooper, AM |
Promoter Penalties |
117 |
PDF |
Rodney Fisher |
Taxing Financial Arrangements: Harmonising Tax and Accounting |
132 |
PDF |
| Arlene Macdonald |
Testamentary Trusts: Not Just "Another" Trust? |
153 |
PDF |
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|
Previous Issue: Volume 4, Number 1 |
2006 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
|
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| Ewen McCann
and Tim Edgar |
The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows
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pp 5-24 |
PDF |
| Nicole Wilson-Rogers |
Coming out of the Dark?
The Uncertainties that Remain in Respect of Part IVA: How Does Recent Tax Office Guidance Help?
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pp 25-60 |
PDF |
Jacqui McManus and Neil Warren |
The Case for Measuring Tax Gap |
pp 61-70 |
PDF |
| Ann Hansford, Andrew Lymer
and Catherine Pilkington |
IT Adoption Strategies and their Application to e-filing Self-Assessment Tax Returns: The Case of the UK
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pp 80-96 |
PDF |
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|
Previous Issue: Volume 3, Number 2 |
2005 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| Binh Tran-Nam and Michael Walpole |
Editorial Announcement |
p 146 |
PDF |
| Patrick Gallagher |
Obituary - The Honorable Justice D. Graham Hill |
pp 147-150 |
PDF |
Fabrizio Bulckaen and Marco Stampini |
Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure |
pp 151-169 |
PDF |
| David G. Dunbar |
Trans-Tasman Tax Reform: The Real Story |
pp 170-205 |
PDF |
Nor Aziah Abdul Manaf, John Hasseldine and Ron Hodges |
The Determinants of Malaysian Land Taxpayers' Compliance Attitudes |
pp 206-221 |
PDF |
Ken Devos |
The Attitudes of Tertiary Students on Tax Evasion and the Penalties for Tax Evasion - A Pilot Study and Demographic Analysis |
pp 222-273 |
PDF |
Elaine Abery |
Taxing Non-Fixed Trusts |
pp 274-287 |
PDF |
Chris Evans, Shirley Carlon and Darren Massey |
Record keeping practices and tax compliance of SMEs |
pp 288-334 |
PDF |
| Dale Pinto |
Book Review - Global Challenges in Tax Administration |
pp 335-336 |
PDF |
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|
Previous Issue: Volume 3, Number 1 |
2005 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
|
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| Sandra Eden |
Judicial Control of Tax Negotiation |
pp 5-27 |
PDF |
| Lin Mei Tan and John Veal |
Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical |
pp 28-44 |
PDF |
Ern Chen Loo and Juan Keng Ho |
Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment |
pp 45-62 |
PDF |
| Jim O'Donnell |
Quarantining Interest Deductions for Negatively Geared Rental Property Investments |
pp 63-113 |
PDF |
| Neil Warren, Ann Harding and Rachel Lloyd |
GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02 |
pp 114-145 |
PDF |
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|
Previous Issue: Volume 2, Number 2 |
2004 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| Natalie Lee
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The Effect of the Human Rights Act 1998 on Taxation Policy and Administration |
pp 155-182 |
PDF |
| Philip Moss |
Towards Community Ownership of the Tax System: The taxation Ombudsman's perspective |
pp 183-191 |
PDF |
John Prebble |
Trusts and Double Taxation Agreements |
pp 192-209 |
PDF |
| Nolan Sharkey
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Tax Reform in the China Context: The corporate tax unit & Chinese enterprise |
pp 210-225 |
PDF |
| Stewart Karlinsky, Hughlene Burton and Cindy Blanthorne |
Perceptions of Tax Evasion as a Crime |
pp 226-240 |
PDF |
| Liane Turner and Christine Apelt |
Globalisation, Innovation and Information Sharing in Tax Systems: The Australian experience of the diffusion and adoption of electronic lodgement |
pp 241-269 |
PDF |
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Previous Issue: Volume 2, Number 1 |
2004 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
|
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Binh Tran-Nam |
Editorial Announcement |
p 5 |
PDF |
Chris Evans, Binh Tran-Nam and Michael Walpole |
The Cedric Sandford Medal |
pp 6-7 |
PDF |
| Adrian Sawyer
|
Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS? |
pp 8-70 |
PDF |
| Judith Freedman |
Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges |
pp 71-99 |
PDF |
Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel Meera |
Towards An Electronic Filing System: A Malaysian survey |
pp 100-112 |
PDF |
| Katarina Ott
|
The Evolution of the Informal Economy and Tax Evasion in Croatia |
pp 113-124 |
PDF |
| Yuri Grbich |
New Modalities in Tax Decision-Making: Applying European experience to Australia |
pp 125-154 |
PDF |
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Previous Issue: Volume 1, Number 2 |
2003 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
|
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| Brian Erard
Chih-Chin Ho
|
Explaining the U.S. Income Tax Compliance Continuum |
pp 93-109 |
PDF |
| Maurice J Cashmere |
The Interrelation of Scheme and Purpose Under Part IVA |
pp 110-133 |
PDF |
| Jeyapalan Kasipillai
Norhani Aripin
Noor Afza Amran
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The Influence of Education on Tax Avoidance and Tax Evasion |
pp 134-146 |
PDF |
| Justice Graham Hill |
Scheme New Zealand or An Example of The Operation of Div 165 |
pp 147-159 |
PDF |
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Previous Issues: Volume 1, Number 1 |
2003 |
| The articles below are in Acrobat PDF format. To view these files, you will require the Acrobat Reader software. If you do not have the Reader installed on your computer, click on the image to the right and download the (free) reader from the Adobe website.
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| John Hasseldine
Peggy A. Hite
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The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences |
pp 5-18 |
PDF |
| Bettina Cass
Deborah Brennan
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Taxing Women: The politics of gender in the tax/transfer system |
pp 37-63 |
PDF |
| Chris Evans |
Studying the Studies: An overview of recent research into taxation operating costs |
pp 64-92 |
PDF |
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