Review of Recent Literature

Authors

  • Nigar Hashimzade Professor of Economics, Durham University, Durham, U.K.
  • Lynne Oats Professor of Taxation and Accounting, University of Exeter, Exeter, Devon, U.K.

Keywords:

Tax Authorities, Tax Compliance, Tax Avoidance, Tax Evasion and Corruption, Tax Practitioners, Tax Litigation, International Co-operation

Abstract

This section provides a brief review of selected peer-reviewed publications from the first half of 2016 that investigate aspects of taxpayer and tax authority relations. It does not purport to be comprehensive, but rather gives a flavour of the variety of research studies from around the world. They are presented under broad headings, and in no particular order within those headings. The papers summarised here come from a variety of disciplinary backgrounds including economics, psychology, law and public policy.

References

Alm, J., Martinez-Vazquez, J., & McClellan, C., (2016). “Corruption and firm tax evasion.” Journal of Economic Behavior and Organization, 124, 146-163.

Blank, J.D., & Osofsky, L. (2016). “Simplexity”. Emory Law Journal, 66. (forthcoming)

Blank, J.D. (2017). “The timing of tax transparency”. Southern California Law Review, 90 (forthcoming)

Bornman, M., & Stack, E. M. (Lilla) (2015). “Specific rewards for tax compliance: Responses from small business owners in Ekurhuleni, South Africa.” eJournal of Tax Research, 13(3), 799-818.

Bruhn, M., & Loeprick, J. (2016). “Small Business Tax Policy and Informality: Evidence from Georgia.” International Tax and Public Finance, 23(5) 834-853. doi: 10.1007/s10797-015-9385-9

Casal, S., & Mittone, L. (2016). “Social esteem versus social stigma: The role of anonymity in an income reporting game.” Journal of Economic Behavior and Organization, 124, 55-66.

Choo, C.Y., Fonseca, M.A., & Myles, G.D. (2016). “Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment”. Journal of Economic Behavior and Organization, 124, 102-114.

Hakelberg, L. (2016). “Coercion in international tax cooperation: Identifying the prerequisites for sanction threats by a great power”. Review of International Political Economy. doi: 10.1080/09692290.2015.1127269

Finley, A.R., and Stekelberg, R. (2016). “The economic consequences of tax service provider sanctions: Evidence from KPMG’s deferred prosecution agreement”. Journal of the American Taxation Association, 38(1), 57-78.

Freedman, J. (2016). “UK institutions for tax governance: Reviewing tax settlements”. British Tax Review, Issue 1, 2016, 7-12.

Frecknall-Hughes, J., Moizer, P., Doyle, E., and Summers, B. (2016). “An examination of ethical influences on the work of tax practitioners”. Journal of Business Ethics.

Hashimzade, N., Myles, G., & Rablen, M.D. (2016). “Predictive analytics and the targeting of audits.” Journal of Economic Behavior and Organisation, 124, 130-145.

Lederman L. (2016). “The IRS, politics, and income inequality”. Tax Analysists: Tax Notes, March 14, 1329-1333.

Litina, A., & Palivos, T. (2016). “Corruption, tax evasion and social values.” Journal of Economic Behavior and Organisation, 124, 164-177.

Manca, M., (2016). “The new Italian cooperative compliance regime”. European Taxation, April 2016, 152-160.

Onu, D., and Oats, L. (2016). ““Paying tax is part of life”: Social norms and social influence in tax communications”. Journal of Economic Behaviour & Organization, 124, 29-42.

Randlane, K. (2016). Tax Compliance as a System: Mapping the Field. International Journal of Public Administration 39(7), 515-525. doi:10.1080/01900692.2015.1028636

Satterthwaite, E.A. (2016). “Can audits encourage tax evasion? An experimental assessment”. Florida Tax Review (forthcoming)

Van der Pas, J. (2016). “Improving the Chinese Anti-Avoidance Rule: A Comparative and Functional Approach.” World Tax Journal, 80-100.

Volume 2.2 of JOTA - Review of Recent Literature

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Published

31-10-2016

How to Cite

Hashimzade, N., & Oats, L. (2016). Review of Recent Literature. Journal of Tax Administration, 2(2), 120–127. Retrieved from https://jota.website/jota/article/view/133

Issue

Vol. 2 No. 2 (2016): General Issue

Section

Reviews

License

Copyright (c) 2016 Nigar Hashimzade, Lynne Oats

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