Vol 6, No 2 (2021)

Full Issue

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Table of Contents

Cover Page

Contents, Editorial Board, About the Journal
Lynne Oats, Nigar Hashimzade
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Editors Note

Editorial Note
Lynne Oats, Nigar Hashimzade
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Articles

Applying Behavioral Insights to Tax Compliance: Experimental Evidence from Latvia
Julian C. Jamison, Nina Mazar, Iman Sen
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Cooperative Compliance Program for Individuals and Trusts: A Proposal for a Compliance Passport
Philip Marcovici, Noam Noked
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Dark Store Theory: Examining the Tax Loophole's Relevance in Wisconsin from Multiple Perspectives
Daniel H. Boylan, Jeffrey W. Cline
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The Shadow Economy Determinants - The Case of Portugal
Maria Teresa Medeiros Garcia, Diogo Miguel Assunção de Freitas Sanches
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Cooperative Compliance Programmes: Who Participates and Why?
Sjoerd Goslinga, Janneke de Jonge, Maarten Siglé, Lisette van der Hel-Van Dijk
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Trust and Efficiency in Tax Administration: The Silent Role of Policy-Based Legitimate Experience in Nigeria
Okanga Ogbu Okanga
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The Arm's Length Principle in the 21st Century - A Literature Overview
Stefan Greil
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Commentaries

Should Citizen-Oriented Electronic Public Services be Taxed? Perspectives from the Indian State of Andhra Pradesh
Sundar Balakrishna
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