Review of Recent Literature

Various Contributors

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References


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Almunia, M., Harju, J., Kotakorpi, K., Tukiainen, J.,& Verho, J. (2018). Expanding access to administrative data: the case of tax authorities in Finland and the UK. International Tax and Public Finance, 26(3), 661-676. https://doi.org/10.1007/s10797-018-9525-0

Bird, R. M. (2018). Fiscal decentralization and decentralizing tax administration: Different questions, different answers. In A. Valdesalici & F. Palermo (Eds.), Comparing fiscal federalism (Studies in territorial and cultural diversity governance, vol. 10, pp. 190-220). https://doi.org/10.1163/9789004340954_011

Boonzaaier, W., Harju, J., Matikka, T., & Pirttilä, J. (2019). How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers. International Tax and Public Finance, 26(5), 1104-1136. https://doi.org/10.1007/s10797-019-09550-z

Caldeira, E., Geourjon, A.-M., & Rota-Graziosi, G. (2019). Taxing aid: The end of a paradox? International Tax and Public Finance, 27(1), 240-255. https://doi.org/10.1007/s10797-019-09573-6

Casal, S., Grimm, V., & Schächtele, S. (2019). Taxation with mobile high-income agents: Experimental evidence on tax compliance and equity perceptions. Games, 10(4), 42. https://doi.org/10.3390/g10040042

Castañeda, N., & Doyle, D. (2019). Progressive tax policy and informal labor in developing economies. Governance, 32(4), 1-24. https://doi.org/10.1111/gove.12390

Chan, H. F., Dulleck, U., & Torgler, B. (2019). Response times and tax compliance. Games, 10(4), 45.

Chatzivgeri, E., Chew, L., Crawford, L., Gordon, M., & Haslam, J. (in press). Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2019.02.001

Chirico, M., Inman, R., Loeffler, C., MacDonald, J., & Sieg, H. (2019). Deterring property tax delinquency in Philadelphia: An experimental evaluation of nudge strategies. National Tax Journal, 72(3), 479-506. http://doi.org/10.17310/ntj.2019.3.01

Christensen, R. C., & Hearson, M. (2019). The new politics of global tax governance: Taking stock a decade after the financial crisis. Review of International Political Economy, 26(5), 1068-1088. https://doi.org/10.1080/09692290.2019.1625802

Dabla-Norris, E., Misch, F., Cleary, D., Khwaja, M. (2019). The quality of tax administration and firm performance: evidence from developing countries. International Tax and Public Finance. Advance online publication. https://doi.org/10.1007/s10797-019-09551-y

Gatt, L., & Owen, O. (2018). Direct taxation and state-society relations in Lagos, Nigeria. Development and Change, 49(5), 1195-1222. https://doi.org/10.1111/dech.12411

Gunter, S. R. (2018). Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability. International Tax and Public Finance, 26(3), 536-570. https://doi.org/10.1007/s10797-018-9528-x

Kukk, M., Paulus, A., & Staehr, K. (2019). Cheating in Europe: Underreporting of self-employment income in comparative perspective. International Tax and Public Finance. Advance online publication. https://doi.org/10.1007/s10797-019-09562-9

Lips, W. (2018). Great powers in global tax governance: A comparison of the US role in the CRS and BEPS. Globalizations, 16(1), 104-119. https://doi.org/10.1080/14747731.2018.1496558

Li, W., Pittman, J. A., & Wang, Z.-T. (2019). The determinants and consequences of tax audits: Some evidence from China. The Journal of the American Taxation Association, 41(1), 91-122.

Liu, C., & Mikesell, J. L. (2018). Corruption and tax structure in American states. The American Review of Public Administration, 49(5), 585-600. https://doi.org/10.1177/0275074018783067

Oats, L., & Tuck, P. (2019). Corporate tax avoidance: Is tax transparency the solution? Accounting and Business Research, 49(5), 565-583. https://doi.org/10.1080/00014788.2019.1611726

Ogembo, D. L. A. (2019). The Tax Justice Network-Africa v Cabinet Secretary for National Treasury & 2 others: a big win for tax justice activism? British Tax Review, 2019(2), 105-117.

Pissarides, C. A., & Weber, G. (1989). An expenditure-based estimate of Britain’s black economy. Journal of Public Economics, 39(1), 17-32. https://doi.org/10.1016/0047-2727(89)90052-2

Sandler, D., & Watzinger, L. (2019). Disputing denied downward transfer-pricing adjustments. Canadian Tax Journal, 67(2), 281-308. https://doi.org/10.32721/ctj.2019.67.2.sandler

Swanson, L. A., & Bruni-Bossio, V. A. (2019). A righteous undocumented economy. Journal of Business Ethics, 160(1), 225-237. https://doi.org/10.1007/s10551-018-3878-2

Titus, A. (2019). Designing a general anti-avoidance rule for the East African community – A comparative analysis. World Tax Journal,11(2), 291-300.

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