Review of Recent Literature

Authors

  • Felix Wilson PhD candidate, University of Exeter, U.K.
  • Lynne Oats Emeritus Professor of Taxation, University of Exeter, U.K.

Keywords:

Tax Morale and Attitudes, Tax Compliance, International Tax Co-operation and Competition, The Tax Profession, Offshore Tax Evasion, Global Governance, Transfer Pricing, Information Reporting, Book Reviews, Article Reviews

Abstract

Reviews of a selection of recently published papers that caught our eye from a diverse range of publications.

References

Akhand, Z., & Mawani, A. (2023) Arm’s length principle vs. formulary apportionment in BEPS Action 13: Stakeholders’ perspectives. Accounting in Europe, 20(2), 225–243. https://doi.org/10.1080/17449480.2023.2192356

Barrett, J. M. (2023). Is a duty to pay tax inherent in affirmations of human rights? Washington and Lee Journal of Civil Rights and Social Justice, 29(3), Article 3. https://scholarlycommons.law.wlu.edu/crsj/vol29/iss3/3/

Blank, J. D., & Glogower, A. (2023). The tax information gap at the top. Iowa Law Review, 108(4), 1597–1651.

Cui, W. (2022). New puzzles in international tax agreements. Tax Law Review, 75(2), 201–270.

Devereux, M., & Vella, J. (2023). The impact of the global minimum tax on tax competition. World Tax Journal, 15(3), 323–378.

Fernando G. A., & Mandel, A. (2022). The network structure of global tax evasion evidence from the Panama papers. Journal of Economic Behavior & Organization, 197, 660–684. https://doi.org/10.1016/j.jebo.2022.03.024

Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2023). Towards an amended arm’s length principle: Tackling complexity and implementing destination rules in transfer pricing. Intertax, 51(4), 272-289.

Killian, S., O’Regan, P., Lynch, R., Laheen, M., & Karavidas, D. (2022) Regulating havens: The role of hard and soft governance of tax experts in conditions of secrecy and low regulation. Regulation & Governance, 16(3), 722–737. https://doi.org/10.1111/rego.12347

Killian, S., O’Regan, V., & O’Regan, P. (2023) “Uncomfortable territory”: Personal and organisational values in the tax profession. Accounting Forum, 47(1), 1–23. https://doi.org/10.1080/01559982.2021.2004633

Leenders, W., Lejour, A., Rabaté, S., & van ‘t Reit, M. (2023). Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands. Journal of Public Economics, 217, 104785. https://doi.org/10.1016/j.jpubeco.2022.104785

Matthaei, E., Chan, H. F., Schmidt, C. & Torgler, B. (2023) Relative trust and tax morale. Economic and Political Studies, 11(3), 400–418. https://doi.org/10.1080/20954816.2022.2157235

Oei, S-Y. (2023). World tax policy in the world tax polity? An event history analysis of OECD/G20 BEPS inclusive framework membership. The Yale Journal of International Law, 47(2), 199–246.

Oliva, M., Tomasena J. M., & Anglada-Pujol, O. (2023). “Kids, these YouTubers are stealing from you”: Influencers and online discussion about taxes. Information, Communication & Society. https://doi.org/10.1080/1369118X.2023.2179374

Organisation for Economic Co-operation and Development. (2020). Multilateral convention to implement tax treaty related to measures to prevent base erosion and profit sharing. OECD Publishing.

Ormeño-Pérez, R., & Oats, L. (2022) Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations. British Accounting Review, 55(3), Article 101147. https://doi.org/10.1016/j.bar.2022.101147

Yong, S., & Fukofuka, P. (2022). Accounting, tax compliance and New Zealand indigenous entrepreneurs: A Bourdieusian perspective. Accounting Auditing and & Accountability Journal, 36(5), 1350-1378. https://doi.org/10.1108/AAAJ-12-2017-3273

Volume 8.1 of JOTA - Review of Recent Literature Cover Page

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Published

05-12-2023

How to Cite

Wilson, F., & Oats, L. (2023). Review of Recent Literature. Journal of Tax Administration, 8(1), 221–228. Retrieved from https://jota.website/jota/article/view/18

Issue

Vol. 8 No. 1 (2023): General Issue

Section

Reviews

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Copyright (c) 2023 Felix Wilson, Lynne Oats

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