Vol 3, No 2 (2017)

Full Issue

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Table of Contents

Cover Page

Contents, Editorial Board and About the Journal
Lynne Oats
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Editors Note

Editorial Note
Lynne Oats, Nigar Hashimzade
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Articles

Distinguishing Tax Avoidance and Evasion: Why and How.
Allison Christians
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Risk-Mining the Public Exchequer
David Quentin
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Tax Avoidance and Optimal Income Tax Enforcement
Duccio Gamannossi degl’Innocenti, Matthew Rablen
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Tackling the Informal Sector in East-Central Europe
Colin C Williams, Ioana A Horodnic
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Income Tax Versus Value Added Tax: A Mixed-Methods Comparison of Social Representations
Jerome Olsen, Christoph Kogler, Jennifer Stark, Erich Kirchler
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Reviews

Challenges of Tax Administration in Developing Countries: Insights from the 5th Annual Tax Administration Research Centre Workshop, 2017
Mohammed Abdullahi Umar, Nyende Festo Tusubira
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Tax and Corruption: A Global Perspective
Chris Evans, Richard Krever, James Alm
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Book Review: Brown, Karen B. (Ed.) (2012). A Comparative Look at Regulation of Corporate Tax Avoidance. Dordrecht: Springer.
Yuliya Epifantseva, Nigar Hashimzade
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Review of Recent Literature
Nigar Hashimzade, Antoine Malézieux, Lynne Oats
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