Review of Recent Literature

John D'Attoma, Duccio Gamannossi degl’Innocenti, Shaun Grimshaw, Antoine Malézieux


A selection of recently published papers is reviewed below. 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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Avi Yonah, R. & Xu, H. (2017) Evaluating BEPS, Erasmus Law Review, 10(1), 3-11

Byrnes, W. (2017) ‘How May the United States Leverage Its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal’, Emory International Law Review, 31, 1033 - 1049.

Kim, Y.R. (2017), ‘Considering Citizenship Taxation: In Defense of FATCA’, Florida Tax Review, 20 (5), 335-370.

Cockfield, A. J. (2017) How Countries Should Share Tax Information, Vanderbilt Journal of Transnational Law, 50(5), 1091-1132.

Lankhorst, P. and van Dam, H. (2017) ‘Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View’, Erasmus Law Review, 10, 60.

Field, H. M. (2017). Aggressive Tax Planning & the Ethical Tax Lawyer. Virginia Tax Review, 36 (26), 261-321

Gammie, M. (2017) Shooting the messenger: the proposed enabler penalty, British Tax Review, 142-

West, A. (2017) Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants, Journal of Business Ethics

Zu, Y. (2017) ‘Reforming VAT Concessions: A Tax Expenditure Analysis’, British Tax Review, 418 - 437.

Yin, G. K. (2017) ‘Congressional Authority to Obtain and Release Tax Returns’, Tax Notes 154(8) 1013 - 1015.

Debelva, F & Mosquera, I. (2017). Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions. Intertax, 45 (5), 362- 381

Hambre, A-M. (2017). Tax Confidentiality: A Legislative Proposal at National Level. World Tax Journal, 9 (2), 1-14

Malik, S., Mihm, B. and Timme, F. ‘An Experimental Analysis of Tax Avoidance Policies’, International Tax and Public Finance, 25.1 (2018), 200–239.

Hallsworth, M., List, J. A., Metcalfe, R. D. & Vlaev, I. (2017). The behavioralist as tax collector: Using natural field experiments to enhance tax compliance. Journal of Public Economics, 148, 14-31.

Bruner D. M., D’Attoma, J. & Steinmo, S. (2017). The role of gender in the provision of public goods through tax compliance. Journal of Behavioural and Experimental Economics. 71, 45-55.

D’Attoma, J. (2018) What explains the North–South divide in Italian tax compliance? An experimental analysis, Acta Politica

Mendoza, J.P., Wielhouwer, J.L., & Kirchler, E (2017) The backfiring effect of auditing on tax compliance, Journal of Economic Psychology, 62, 284-294.

Alm, J. Bloomquist, K & Mckee, M (2017) When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance, Fiscal Studies 38(4) 587 – 613.

Goerke, L. (2016) Tax evasion in a Cournot oligopoly with endogenous entry, International Tax and Public Finance,

De Widt, D. & Oats, L. (2017) Risk Assessment in a Co-operative Compliance Context: A Dutch-UK Comparison, British Tax Review, 230 –

Szudoczky, R & Majdanska, A. (2017) Designing Co-operative Compliance Programmes: Lessons from the EU State Aid Rules for Tax Administrations, British Tax Review, 204 –

De Carolis, D. (2017) A New Approach to International Dispute Resolution Processes, Intertax, 45(5) 391 – 401.

Ginevra, G. (2017) The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting (BEPS) Action Plan: Necessity and Adequacy of the Measures at EU level, Intertax 45(2) 120 – 137.

Christians, A. (2017) BEPS and the New International Tax Order, Brigham Young University Law Review, 2603 – 1647.

Büttner T. and Thiemann, M. (2017)., ‘Breaking Regime Stability? The Politicization of Expertise in the OECD/G20 Process on BEPS and the Potential Transformation of International Taxation’, Accounting, Economics, and Law: A Convivium, 7.1


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