Review of Recent Literature

Authors

  • Nigar Hashimzade Professor of Economics, Durham University, Durham, U.K.
  • Antoine Malézieux Postdoctoral Research Associate, Tax Administration Research Centre, University of Exeter, Exeter, Devon, U.K.
  • Lynne Oats Professor of Taxation and Accounting, University of Exeter, Exeter, Devon, U.K.

Keywords:

Tax Evasion, Compliance Behaviour, Corporate Taxes, Tax Complexity, Dispute Resolution, Tax Administration Analytics

Abstract

A selection of recently published papers is reviewed. The aim is to bring together tax administration-related papers from the diverse range of outlets in which they are published. The review is necessarily selective, and the Journal welcomes suggestions for inclusion of papers in subsequent reviews.

References

Abraham, M., Lorek, K., Richter, F., & Wrede, M. (2017). Collusive tax evasion and social norms. International Tax and Public Finance, 24(2), 179-197.

Berg, C. & Davidson, S. (2017) “Stop this greed”: The Tax-Avoidance Political Campaign in the OECD and Australia. Econ Journal Watch, 14(1), 77-102.

Björklund Larsen, L. (2017). Mind the (tax) gap: an ethnography of a number. Journal of Cultural Economy, 10(5), 419-433. doi: 10.1080/17530350.2017.1323228

Brooks, C., Godfrey, C., Hillenbrand, C., & Money, K. (2016). Do investors care about corporate taxes? Journal of Corporate Finance, 38, 218-48.

Choi, S. (2017). Does past experience affect future behavior? Evidence from estate tax avoidance behaviour. International Tax and Public Finance, 24, 416-31.

Govind, S and Turcan, L. (2017). The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive. Bulletin for International Taxation, 71(3/4).

Gribnau, H. J. L. M. & Jallai, A.-G. (2017) Good Governance: A Matter of Moral Responsibility and Transparency. Nordic Tax Journal, 1, 70-88.

Huang, J., & Rios, J. (2016). Optimal tax mix with income tax non-compliance. Journal of Public Economics, 44, 52-63.

Jone, M. (2017). What can the United Kingdom’s tax dispute resolution system learn from Australia? An evaluation and recommendations from a dispute systems design perspective. Australian Tax Forum, 32(1), 59-94.

Kundt, T.C., Misch, F. & Nerré, B. (2017) Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model. International Tax and Public Finance, 24(2), 112-133.

Lawsky, S. B. (2017). Formalizing the Code. 70 Tax Law Review 377 (2017); Northwestern Public Law Research Paper No. 17-14.

McKee, M., Siladke, C. A., & Vossler, C. A. Behavioral dynamics of tax compliance when taxpayer assistance services are available. International Tax and Public Finance. https://doi.org/10.1007/s10797-017-9466-z

Paetzold, J., & Winner, H. (2016). Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers. Journal of Public Economics, 143, 1-14.

Pijnenburg, M., Kowalczyk, W., & van der Hel-van Dijk. (2017). A Roadmap for Analytics in Taxpayer Supervision. The Electronic Journal of e-Government, 15(1), 19-32. Available online at www.ejeg.com.

Volume 3.2 of JOTA - Review of Recent Literature

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Published

06-12-2017

How to Cite

Hashimzade, N., Malézieux, A., & Oats, L. (2017). Review of Recent Literature. Journal of Tax Administration, 3(2), 130–135. Retrieved from https://jota.website/jota/article/view/112

Issue

Vol. 3 No. 2 (2017): General Issue

Section

Reviews

License

Copyright (c) 2017 Nigar Hashimzade, Antoine Malézieux, Lynne Oats

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