Review of Recent Literature

Lynne Oats


One of the difficulties faced by researchers, practitioners and policy makers with an interest in tax administration is that relevant scholarship is dispersed across a wide range of outlets. In this section, a brief overview of selected recent (2014) peer reviewed publications is presented (in no particular order) in an attempt to bring together a diverse range of work from a variety of disciplinary backgrounds. We don’t purport to present a comprehensive list; rather try to give a flavour of the rich diversity of work being undertaken under the broad umbrella of tax administration.

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