Review of Recent Literature

Nigar Hashimzade, Antoine Malézieux, Lynne Oats


A selection of recently published papers is reviewed. The aim is to bring together tax administration-related papers from the diverse range of outlets in which they are published. The review is necessarily selective, and the Journal welcomes suggestions for inclusion of papers in subsequent reviews.

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Abraham, M., Lorek, K., Richter, F., & Wrede, M. (2017). Collusive tax evasion and social norms. International Tax and Public Finance, 24(2), 179-197.

Berg, C. & Davidson, S. (2017) “Stop this greed”: The Tax-Avoidance Political Campaign in the OECD and Australia. Econ Journal Watch, 14(1), 77-102.

Björklund Larsen, L. (2017). Mind the (tax) gap: an ethnography of a number. Journal of Cultural Economy, 10(5), 419-433. doi: 10.1080/17530350.2017.1323228

Brooks, C., Godfrey, C., Hillenbrand, C., & Money, K. (2016). Do investors care about corporate taxes? Journal of Corporate Finance, 38, 218-48.

Choi, S. (2017). Does past experience affect future behavior? Evidence from estate tax avoidance behaviour. International Tax and Public Finance, 24, 416-31.

Govind, S and Turcan, L. (2017). The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive. Bulletin for International Taxation, 71(3/4).

Gribnau, H. J. L. M. & Jallai, A.-G. (2017) Good Governance: A Matter of Moral Responsibility and Transparency. Nordic Tax Journal, 1, 70-88.

Huang, J., & Rios, J. (2016). Optimal tax mix with income tax non-compliance. Journal of Public Economics, 44, 52-63.

Jone, M. (2017). What can the United Kingdom’s tax dispute resolution system learn from Australia? An evaluation and recommendations from a dispute systems design perspective. Australian Tax Forum, 32(1), 59-94.

Kundt, T.C., Misch, F. & Nerré, B. (2017) Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model. International Tax and Public Finance, 24(2), 112-133.

Lawsky, S. B. (2017). Formalizing the Code. 70 Tax Law Review 377 (2017); Northwestern Public Law Research Paper No. 17-14.

McKee, M., Siladke, C. A., & Vossler, C. A. Behavioral dynamics of tax compliance when taxpayer assistance services are available. International Tax and Public Finance.

Paetzold, J., & Winner, H. (2016). Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers. Journal of Public Economics, 143, 1-14.

Pijnenburg, M., Kowalczyk, W., & van der Hel-van Dijk. (2017). A Roadmap for Analytics in Taxpayer Supervision. The Electronic Journal of e-Government, 15(1), 19-32. Available online at


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