Review of Recent Literature

John D'Attoma



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Alm, J. (2018). What Motivates Tax Compliance? Journal of Economic Surveys. doi: 10.1111/joes.12272

Alm, J., Liu, Y., & Zhang, K. (2018). Financial constraints and firm tax evasion. International Tax and Public Finance. Retrieved from

Apostol, O., & Pop, A. (2018) ‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania. Critical Perspectives on Accounting. doi: 10.1016/

Bornman, M., & Wessel, J. (forthcoming) The tax compliance decision of the individual in business in the sharing economy, eJournal of Tax Research.

Brandon Elliot, C. (2018). Taxation of the Sharing Economy: Recurring Issues. Bulletin for International Taxation, 72(4a), 1-4.

Cai, Q. (2018). Behind Sovereignty: Concerns about International Tax Arbitration and How They May be Addressed. British Tax Review 2018(4), 441-464.

Chan, E.Y. (2018). Exposure to national flags reduces tax evasion: Evidence from the United States, Australia and Britain, European Journal of Social Psychology.

Cockfield, A. J. (2017). Policy Forum: Examining Canadian Offshore Tax Evasion. Canadian Tax Journal, 65(3), 651-680.

Collier, R. (2018). The Impact of the OECD/G20 Base Erosion and Profit Shifting Project on the Task for Developing Countries of Applying the Arm’s Length Principle in Practice. Bulletin for International Taxation, 2018(4/5), 325-330.

DeBacker, J., Heim, B. T., Tran, A., & Yuskavage, A. (2018). The Effects of IRS Audits on EITC Claimants. National Tax Journal, 71(3), 451-484.

Feldman, N., Goldin, J., & Homonoff, T. (2018). Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes. National Tax Journal, 71(2), 201-230.

Gemmel, N., & Ratto, M. (2018). The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment. National Tax Journal, 71(3), 547-588.

Givati, Y. (2018). Of Snitches and Riches: Optimal IRS and SEC Whistleblower Rewards. Harvard Journal on Legislation, 55(1), 105-142.

Hodzic S. (forthcoming). Tax Administration Challenges of the Digital Economy: The Croatian Experience. eJournal of Tax Research.

Hofmann, P. & Riedel, N. (2018). Transfer Pricing Regimes for Developing Countries. Bulletin for International Taxation, 2018(4/5), 316-324.

James, S., & Sawyer, A. (forthcoming). Digitalization of Tax: Comparing New Zealand and United Kingdom Approaches. eJournal of Tax Research.

Keen, M. (2018). Competition, Coordination and Avoidance in International Taxation. Bulletin for International Taxation, 2018(4/5), 220-225.

Lozza, E., & Castiglioni, C. (2018). Tax Climate in the National Press: A New Tool in Tax Behaviour Research. Journal of Social and Political Psychology, 6(2) 401-419.

Migai, C., de Jong, J., & Owens, J. (forthcoming). The Sharing Economy: Turning Challenges into Compliance Opportunities for Tax Administrations. eJournal of Tax Research.

Wynter, C. B., & Oats, L. (2018). Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica. Critical Perspectives on Accounting, 57, 56-69.


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