Content
2008
- eJournal of Tax Research Vol 5 No. 2 Tax Enforcement for SMEs: Lessons from the Italian Experience?
by Giampaolo Arachi and Alessandro Santoro - eJournal of Tax Research Vol 5 No. 2 Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries
by Arthur Cockfield - eJournal of Tax Research Vol 5 No. 2 Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies
by Kim Brooks - eJournal of Tax Research Vol 5 No. 2 Tax Policy for Investment
by W. Steven Clark
2007
- eJournal of Tax Research Vol 5 No. 1 Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia
by Chris Evans - eJournal of Tax Research Vol 5 No. 1 Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Sinapore
by Poh Eng Hin - eJournal of Tax Research Vol 5 No. 1 What Future for the Corporate Tax in the New Century?
by Richard S. Simmons - eJournal of Tax Research Vol 5 No. 1 Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance
by Mark Burton - eJournal of Tax Research Vol 5 No. 1 The Marginal Cost of Public Funds for Excise Taxes in Thailand
by Worawan Chandoevwit and Bev Dahlby - eJournal of Tax Research Vol 5 No. 1 Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test
by Fiona Martin - eJournal of Tax Research Vol 4 No. 2 Promoter Penalties
by Gordon S. Cooper - eJournal of Tax Research Vol 4 No. 2 Refocusing on Fundamental Principles of Stamp Duty
by Bill Cannon and Peter Edmundson - eJournal of Tax Research Vol 4 No. 2 Testamentary Trusts: Not Just “Another” Trust?
by Arlene Macdonald - eJournal of Tax Research Vol 4 No. 2 Taxing Financial Arrangements: Harmonising Tax and Accounting?
by Rodney Fisher
2006
- eJournal of Tax Research Vol 4 No. 1 Coming out of the Dark? The Uncertainties that Remain in Respect of Part IVA: How Does Recent Tax Office Guidance Help?
by Nicole Wilson-Rogers - eJournal of Tax Research Vol 4 No. 1 The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows
by Ewen McCann and Tim Edgar - eJournal of Tax Research Vol 4 No. 1 IT Adoption Strategies and their Application to e-filing Self-Assessment Tax Returns: The Case of the UK
by Ann Hansford, Andrew Lymer and Catherine Pilkington - eJournal of Tax Research Vol 4 No. 1 The Case for Measuring Tax Gap
by Jacqui McManus and Neil Warren - eJournal of Tax Research Vol 3 No. 2 The Attitudes of Tertiary Students on Tax Evasion and the Penalties for Tax Evasion - A Pilot Study and Demographic Analysis
by Ken Devos - eJournal of Tax Research Vol 3 No. 2 Record keeping practices and tax compliance of SMEs
by Chris Evans , Shirley Carlon and Darren Massey - eJournal of Tax Research Vol 3 No. 2 The Determinants of Malaysian Land Taxpayers’ Compliance Attitudes
by Nor Aziah Abdul Manaf, John Hasseldine and Ron Hodges - eJournal of Tax Research Vol 3 No. 2 Taxing Non-Fixed Trusts
by Elaine Abery - eJournal of Tax Research Vol 3 No. 2 Trans-Tasman Tax Reform: The Real Story
by David G. Dunbar - eJournal of Tax Research Vol 3 No. 2 Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure
by Fabrizio Bulckaen and Marco Stampini
2005
- eJournal of Tax Research Vol 3 No. 1 Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment
by Ern Chen Loo and Juan Keng Ho - eJournal of Tax Research Vol 3 No. 1 Quarantining Interest Deductions for Negatively Geared Rental Property Investments
by Jim O’Donnell - eJournal of Tax Research Vol 3 No. 1 Judicial Control of Tax Negotiation
by Sandra Eden - eJournal of Tax Research Vol 3 No. 1 Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical
by Lin Mei Tan and John Veal - eJournal of Tax Research Vol 3 No. 1 GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02
by Neil Warren, Ann Harding and Rachel Lloyd - eJournal of Tax Research Vol 2 No. 2 Globalisation, Innovation and Information Sharing in Tax Systems: The Australian experience of the diffusion and adoption of electronic lodgement
by Liane Turner and Christina Apelt - eJournal of Tax Research Vol 2 No. 2 The Effect of the Human Rights Act 1998 on Taxation Policy and Administration
by Natalie Lee - eJournal of Tax Research Vol 2 No. 2 Towards Community Ownership of the Tax System: The taxation Ombudsman’s perspective
by Philip Moss - eJournal of Tax Research Vol 2 No. 2 Perceptions of Tax Evasion as a Crime
by Stewart Karlinsky, Hughlene Burton†, Cindy Blanthorne - eJournal of Tax Research Vol 2 No. 2 Trusts and Double Taxation Agreements
by John Prebble - eJournal of Tax Research Vol 2 No. 2 Tax Reform in the China Context: The corporate tax unit & Chinese enterprise
by Nolan Sharkey
2004
- 101 Is the Risk Profile of Australian Superannuation Funds Changing?
by Darren Massey - eJournal of Tax Research Vol 2 No. 1 The Evolution of the Informal Economy and Tax Evasion in Croatia
by Katarina Ott - eJournal of Tax Research Vol 2 No. 1 Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges
by Judith Freedman - eJournal of Tax Research Vol 2 No. 1 Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAs?
by Adrian Sawyer - eJournal of Tax Research Vol 2 No. 1 Towards An Electronic Filing System: A Malaysian survey
by Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel Meera - eJournal of Tax Research Vol 2 No. 1 New Modalities in Tax Decision-Making: Applying European experience to Australia
by Yuri Grbich
2003
- eJournal of Tax Research Vol 1 No. 2 Explaining the U.S. Income Tax Compliance Continuum
by Brian Erard and Chih-Chin Ho - eJournal of Tax Research Vol 1 No. 2 The Influence of Education on Tax Avoidance and Tax Evasion
by Jeyapalan Kasipillai, Norhani Aripin and Noor Afza Amran - eJournal of Tax Research Vol 1 No. 2 Scheme New Zealand or An Example of The Operation of Div 165
by Justice Graham Hill - eJournal of Tax Research Vol 1 No. 2 The Interrelation of Scheme and Purpose Under Part IVA
by Maurice J Cashmere - eJournal of Tax Research Vol 1 No. 1 Taxing Women: The politics of gender in the tax/transfer system
by Bettina Cass and Deborah Brennan - eJournal of Tax Research Vol 1 No. 1 The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences
by John Hasseldine and Peggy A. Hite - eJournal of Tax Research Vol 1 No. 1 Tax Harmonization and Competition in the European Union
by M. Peter van der Hoek - eJournal of Tax Research Vol 1 No. 1 Studying the Studies: An overview of recent research into taxation operating costs
by Chris Evans
2002
- Discussion Paper #11 The Chinese and Australian Tax Systems: A Comparative Overview
by Binh Tran-Nam - Discussion Paper #10 The Fiscal Incentive Effects of the Australian Equalisation System
by Bev Dahlby and Neil Warren - Discussion Paper #9 Globalisation and the Future of the Corporate Income Tax
by Bev Dahlby - Discussion Paper #8 The Long and Winding Road: A Century of Centralisation in Australian Tax
by Rodney Fisher and Jacqueline McManus
2001
- Discussion Paper #7 Current Issues in the Taxation of Intangibles An attempt to tax "Scotch Mist'?
by Michael Walpole - Discussion Paper #6 The study of income tax complexity and unintentional non-compliance: research method and preliminary findings
by Margaret McKerchar - Discussion Paper #5 Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia
by Nina J Crimm - Discussion Paper #4 Double Tax Relief for Foreign Income: A Comparative Study of Advanced Economies
by Ernest Larkins
2000
- Discussion Paper #3 Taxation in an Electronic World: the international debate and a role for tax research
by Andrew Lymer - Discussion Paper #2 An Analysis of China's Taxation System and Its Future Development
by Zeng Guoxiang - Discussion Paper #1 Taxing Banks
by Kenneth J. McKenzie