Review of Recent Literature

Various Contributors



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Abramowicz, M. (2019). Tax Experimentation. Florida Law Review, 71(1), 65-122.

Andini, M., Ciani, E., de Blasio, G., D’Ignazio, A., & Salvestrini, V. (2018). Targeting with machine learning: An application to a tax rebate program in Italy. Journal of Economic Behavior and Organisation, 156, 86-102.

Bornman, M., & Wessels, J. (2019) The tax compliance decision of the individual in business in the sharing economy. eJournal of Tax Research, 16(3), 425-439.

DeBacker, J., Heim, B.T., Tran A., & Yuskavage, A. (2018). Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance. The Journal of Law and Economics, 61(1), 1-35.

de Clerq, B. (2019). The ‘Uberisation’ of e-Filing in South Africa. eJournal of Tax Research, 16(3), 440-473.

Dimitropoulou, C., Govind, S., & Turcan, L. (2018). Applying Modern, Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution. Intertax, 46(11), 856-872.

Garz, M., & Pagels, V. (2018). Cautionary tales: Celebrities, the news media, and participation in tax amnesties. Journal of Economic Behavior & Organization, 155, 288-300.

Guerra, A., & Harrington, B. (2018). Attitude-behavior consistency in tax compliance: A cross-national comparison. Journal of Economic Behavior and Organization, 156(C), 184-205.

Gűzel, S. A., Özer G., & Özcan, M. (2019) The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80-86.

Jone, M. (2018). The Internal Revenue Service’s Future State initiative and its impact on the tax dispute resolution system of the United States: a dispute systems design perspective. eJournal of Tax Research, 16(3), 824-851.

Leighton-Daly, M. (2018). Identity theft and tax crime: Has technology made it easier to defraud the revenue? eJournal of Tax Research, 16(3), 578-593.

Lugarić, T. R., & Klemenčić, I. (2018). Tax Secrecy and its Limitations: Is There a Balance? Central European Public Administration Review, 16(1), 99-118.

Mazzoni, G. (2018). (Re)defining the Balance between Tax Transparency and Tax Privacy in Big Data Analytics. Bulletin for International Taxation, 72(11), 656-663.

Oosterhoff, D. (2018). New Rules to Resolve Tax Disputes. International Transfer Pricing Journal, 1, 11-19.

Pauwelyn, J. (2018). Baseball Arbitration to Resolve International Law Disputes: Hit or Miss? Florida Tax Review, 22(1), 40-76.

Perrou, K. (2018). The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP. World Tax Journal, 1, 99-129.

Ring, D. M. (2017). Corporate Migrations and Tax Transparency and Disclosure. Saint Louis University Law Journal, 62(1), 175-192.

Slemrod, J. (in press). Tax compliance and enforcement. Journal of Economic Literature.

Warren, N. (2018). Estimating tax gap is everything to an informed response to the digital era. eJournal of Tax Research, 16(3), 536-577.


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