Browse Title Index


 
Issue Title
 
Vol 4, No 2 (2018): Special Issue: Taxpayer Rights Developing Fiscal Legitimacy By Building State-Societal Trust in African Countries Abstract   PDF
Attiya Waris
 
Vol 5, No 1 (2019): Special Issue: Co-operative Compliance Different Treatment, Same Outcome: Reconciling Co-operative Compliance with the Principle of Legal Equality Abstract   PDF
Alicja Majdanska, Jonathan Leigh Pemberton
 
Vol 3, No 2 (2017) Distinguishing Tax Avoidance and Evasion: Why and How. Abstract   PDF
Allison Christians
 
Vol 4, No 1 (2018) Do firms remit at least 85% of Tax everywhere? New evidence from India Abstract   PDF
Joel Slemrod, Tejaswi Velayudhan
 
Vol 6, No 1 (2020): Special Issue: The Tax Profession in the Spotlight Do Tax Experts and Non-Experts Differ in Their Sense of Fairness About a More Even Distribution of "Digital" Profits Across Countries? - Evidence from a Survey in Germany Abstract   PDF
Stefan Greil, Christian Schwarz, Stefan Stein
 
Vol 2, No 1 (2016): Special Issue: The Shadow Economy Drivers of Suspicious Transaction Reporting Levels: Evidence from a Legal and Economic Perspective Abstract   PDF
Julia Braun, Matthias Kasper, Alicja Majdanska, Maryte Somare
 
Vol 1, No 1 (2015) Editorial Abstract   PDF
Lynne Oats
 
Vol 1, No 2 (2015) Editorial Note Abstract   PDF
Lynne Oats
 
Vol 2, No 1 (2016): Special Issue: The Shadow Economy Editorial Note Abstract   PDF
Christopher Heady
 
Vol 3, No 1 (2017) Editorial Note Abstract   PDF
Lynne Oats
 
Vol 2, No 2 (2016) Editorial Note Abstract   PDF
Lynne Oats
 
Vol 3, No 2 (2017) Editorial Note Abstract   PDF
Lynne Oats, Nigar Hashimzade
 
Vol 4, No 1 (2018) Editorial Note Abstract   PDF
Lynne Oats, Nigar Hashimzade
 
Vol 4, No 2 (2018): Special Issue: Taxpayer Rights Editorial Note Abstract   PDF
Nina E. Olson
 
Vol 5, No 1 (2019): Special Issue: Co-operative Compliance Editorial Note Abstract   PDF
Emer Mulligan, Lynne Oats
 
Vol 5, No 2 (2019) Editorial Note Abstract   PDF
Lynne Oats, Nigar Hashimzade
 
Vol 6, No 1 (2020): Special Issue: The Tax Profession in the Spotlight Editorial Note Abstract   PDF
Lynne Oats, Nigar Hashimzade
 
Vol 6, No 2 (2021) Editorial Note Abstract   PDF
Lynne Oats, Nigar Hashimzade
 
Vol 7, No 2 (2022) Editorial Note Abstract   PDF
Nigar Hashimzade, Stephen Daly
 
Vol 7, No 1 Editorial Note Abstract   PDF
Nigar Hashimzade
 
Vol 8, No 1 Editorial Note Abstract   PDF
Matthew Rablen, Stephen Daly
 
Vol 2, No 2 (2016) Empirical Evidence on Cooperation Between Sub-Central Tax Administrations Abstract   PDF
José María Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori
 
Vol 2, No 1 (2016): Special Issue: The Shadow Economy Estimating the Underground Economy using MIMIC Models Abstract   PDF
Trevor Breusch
 
Vol 7, No 2 (2022) Exploring Risk Management in Developing Countries' Tax Administrations Abstract   PDF
Mohammed Abdullahi Umar, Rabiu Olowo
 
Vol 5, No 2 (2019) Factors Affecting Presumptive Tax Collection in Ethiopia: Evidence from Category "C" Taxpayers in Bahir Dar City Abstract   PDF
Abera Aynekulu Abate
 
Vol 5, No 2 (2019) Framing Effects on Preferences for the Income Tax System Abstract   PDF
Darius Fatemi, John Hasseldine
 
Vol 1, No 2 (2015) From Moral Duty to Legal Rule – A Blueprint for Reform of Taxpayer Rights to Fair Treatment in the UK and Australia Abstract   PDF
John Bevacqua
 
Vol 8, No 1 Further Improving Our Understanding of the Tax Awareness, Tax Literacy and Tax Morale of Young Adults Abstract   PDF
Phyllis Alexander, Merima Balavac-Orlic, Andy Lymer, Suranjita Mukherjee
 
Vol 5, No 1 (2019): Special Issue: Co-operative Compliance Further Research on Co-operative Compliance Abstract   PDF
Lynne Oats
 
Vol 1, No 1 (2015) Global Trends in Tax Administration Abstract   PDF
Michael D’Ascenzo
 
Vol 4, No 2 (2018): Special Issue: Taxpayer Rights Good Governance and Remedies: Taxpayer Rights in Application - Transcript of Panel Discussion from the 3rd International Conference on Taxpayer Rights, 2-4 May 2018 Abstract   PDF
Pasquale Pistone, Nina E. Olson
 
Vol 3, No 1 (2017) IFS Residential Conference 2016 - Corporate Tax Avoidance: Where Next For Policy And Practice? Abstract   PDF
Nigar Hashimzade
 
Vol 7, No 2 (2022) Implications of Umbrella Companies for Tax Administration Abstract   PDF
Chartered Institute of Taxation CIOT
 
Vol 1, No 1 (2015) Improving Tax Administration in Developing Countries Abstract   PDF
Richard M. Bird
 
Vol 8, No 1 Income Tax Appellate Tribunal in India - Challenges Ahead Abstract   PDF
S. A. Mohan
 
Vol 3, No 2 (2017) Income Tax Versus Value Added Tax: A Mixed-Methods Comparison of Social Representations Abstract   PDF
Jerome Olsen, Christoph Kogler, Jennifer Stark, Erich Kirchler
 
Vol 7, No 1 Managing the Taxation of the Informal Business Sector in Mogadishu Abstract   PDF
Najibullah Nor Isak, Abdinasir Abdullahi Mohamud
 
Vol 7, No 2 (2022) Mission Creep from Within at the IRS: Why Criminal Investigation Special Agents Will Not Shrink the Tax Gap Abstract   PDF
Robert A. Warren, Timothy J. Fogarty, Philip A. Cola
 
Vol 1, No 1 (2015) Models of Tax Administration – Key Trends in Developed Countries Abstract   PDF
Jonathan Leigh Pemberton
 
Vol 4, No 1 (2018) Practical Valuation of Risk Transfer in Advance Pricing Agreements Abstract   PDF
Zvika Afik, Yaron Lahav
 
Vol 8, No 1 Presumptive Income Taxes and Tax Compliance Costs: Policy Implications for Small and Medium-Sized Enterprises in Emerging Economies Abstract   PDF
. Ferry, Christopher Charles Evans, Binh Tran-Nam
 
Vol 7, No 1 Procedural Justice: Examining Tax Dispute Resolution Processes in Russia and Singapore Abstract   PDF
Evgeny Guglyuvatyy
 
Vol 6, No 1 (2020): Special Issue: The Tax Profession in the Spotlight Professional Misconduct in International Taxation Abstract   PDF
Rasmus Corlin Christensen, Leonard Seabrooke
 
Vol 7, No 1 Professor Richard M. Bird & Dr. Kim Bloomquist Abstract   PDF
Nigar Hashimzade, Gareth Myles
 
Vol 2, No 2 (2016) Professor Schneider’s Shadow Economy (SSE): What Do We Really Know? A Rejoinder Abstract   PDF
Edgar L. Feige
 
Vol 6, No 1 (2020): Special Issue: The Tax Profession in the Spotlight Proposal for Voluntary Disclosure in China Abstract   PDF
Noam Noked, Yan Xu
 
Vol 2, No 2 (2016) Reflections on the Meaning and Measurement of Unobserved Economies: An Editorial Comment Abstract   PDF
Nigar Hashimzade, Chris Heady
 
Vol 2, No 1 (2016): Special Issue: The Shadow Economy Reflections on the Meaning and Measurement of Unobserved Economies: What do we really know about the “Shadow Economy”? Abstract   PDF
Edgar L. Feige
 
Vol 5, No 2 (2019) Reforming the Tax System of the Federal Government of Somalia Abstract   PDF
Abdinasir Abdullahi Mohamud, Najibullah Nor Isak
 
Vol 4, No 1 (2018) Re-using Taxpayer's Data: Scenarios for Wealth Management for the Public Abstract   PDF
Eleonora Johanna Kuiper, Marijn Janssen
 
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