Review of Recent Literature

Adnan Isin

Abstract


This section provides a brief review of selected peer-reviewed publications (2015) that investigate aspects of taxpayer and tax authority relations. It does not purport to be comprehensive, but rather gives a flavour of the variety of research studies from around the world. They are presented under broad headings, and in no particular order within those headings. The papers summarised here come from a variety of disciplinary backgrounds including economics, psychology, law and public policy.

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References


Alm, J., Bloomquist, K. M., & McKee, M. (2015). On the External Validity of Laboratory Tax Compliance Experiments. Economic Inquiry, 53(2), 1170–1186. http://doi.org/10.1111/ecin.12196

Andriani, L. (2015). Tax morale and prosocial behaviour: evidence from a Palestinian survey. Cambridge Journal of Economics, bev019. http://doi.org/10.1093/cje/bev019

Bickers, P., Hopkins-Burns, V., Bennet, A., & Namay, R. (2015). Information sharing by government agencies: The effect on the integrity of the tax system. eJournal of Tax Research, 13(1), 188-201.

Blaufus, K., Braune, M., Hundsdoerfer, J., & Jacob, M. (2015). Self-serving bias and tax morale. Economics Letters, 131, 91–93. http://doi.org/10.1016/j.econlet.2015.03.041

Borrego, A. C., Loo, C. E., Lopes, M. M. C., & Ferreira, S. M. C. (2015). Tax professionals’ perception of tax system complexity: Some preliminary empirical evidence from Portugal. e Journal of Tax Research, 13(1), 338-360.

Brand, T., Hodson, A., & sawyer, A. (2015). South East Asian tax administration issues in the drive to attract foreign direct investment: Is a regional tax authority the way forward?. e Journal of Tax Research, 13(2), 338-360.

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Casagrande, Alberto, Daniela Di Cagno, Alessandro Pandimiglio, and Marco Spallone. 2015. “The Effect of Competition on Tax Compliance: The Role of Audit Rules and Shame.” Journal of Behavioral and Experimental Economics 59 (December): 96–110. doi:10.1016/j.socec.2015.08.006.

Castro, L., & Scartascini, C. (2015). Tax compliance and enforcement in the pampas evidence from a field experiment. Journal of Economic Behavior & Organization, 116, 65–82. http://doi.org/10.1016/j.jebo.2015.04.002

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Huang, B.M. (2015). Walking the thirteenth floor: the taxation of virtual economies. Yale Law Journal 17, 224-281.

James, S., Sawyer, A., & Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom. e Journal of Tax Research, 13(1), 280-302.

Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 58–63. http://doi.org/10.1016/j.socec.2014.11.001

Kosonen, T., & Ropponen, O. (2015). The role of information in tax compliance: Evidence from a natural field experiment. Economics Letters, 129, 18–21. http://doi.org/10.1016/j.econlet.2015.01.026

Larsen, L., B. (2015). “Common Sense at the Swedish Tax Agency: Transactional Boundaries That Separate Taxable and Tax-Free Income.” Critical Perspectives on Accounting 31 (September): 75–89. doi:10.1016/j.cpa.2015.04.003.

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Nasyrova, V. (2015). Estimation of the Quality of Tax Administration in the Russian Federation. Mediterranean Journal of Social Sciences, 6(1 S3), 16.

Seidel, A., & Thum, M. (2015). Tax Evasion, Corruption and Market Entry. Scottish Journal of Political Economy, n/a–n/a. http://doi.org/10.1111/sjpe.12100

Benk, S., Budak, T., Püren, S., & Erdem, M. (2015). Perception of tax evasion as a crime in Turkey. Journal of Money Laundering Control, 18(1), 99–111. http://doi.org/10.1108/JMLC-04-2014-0012

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Oyer, S. (2015). Unregulated Tax Return Preparers: Not Loving the Penalties. San Diego Law Review, 52, 233.

Thimmesch, B. A. (2015). Testing the Models of Tax Compliance: The Use-Tax Experiment. Utah Law Review, (Forthcoming).

Thomas, K.D. (2015). The Psychic Cost of Tax Evasion. Boston College Law Review, 56(2), 617.

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Wihantoro, Y., Lowe, A., Cooper, S., & Manochin, M. (2015). Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax. Critical Perspectives on Accounting, 31, 44–63. http://doi.org/10.1016/j.cpa.2015.04.002


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