Forthcoming Papers
The following papers have been accepted for publication in future issues of the Journal of Tax Administration:
- Arnaldo Purba and Alfred Tran - How do MNEs shift profits out of Indonesia?
- Maarten A. Siglé, Stephan Muehlbacher, Lisette E. C. J. M. van der Hel, and Erich Kirchler - Tax audit quality: The role of experience in a digital world
- Grahame Jackson - Understanding the BEPS and other OECD tax initiatives including the Inclusive Forum in the context of treaties and state inequality
- Shelley Griffiths and Matthew Handford - Tax exceptionalism: A view from New Zealand
- Sreeja K and Sebastian T.K - Does decentralised local tax administration warrant re-examination?
- Veronica O’Regan, Philip O’Regan, Sheila Killian and Ruth Lynch - A diachronic analysis of media discourse around taxation in Ireland and the UK before and after the OECD BEPS initiative
- Augustinos Dimitras, Vasileios Fourlas, Erich Kirchler, and George Peppas - The leverage effect of audits on future compliance: Evidence from Greek micro businesses
- Dustin Micah Grant - Exploring the tax preparation disconnects between small CPA firms and younger generation clients
- Claudio A. Agostini - Small firms and presumptive tax regimes in Chile: Tax avoidance and equity
- Amy Lawton - Do tax professionals know what a tax is? Tax conceptions amongst the tax profession
- Santiago Caram, Sangeeta Khorana, and Marco Biagetti - Workers in the shadow economy and impact on taxes: Findings from advanced, emerging and developing countries
- Evangellos Douvas - Greeks living abroad and the Greek tax jurisdiction: Factors influencing taxpayer’s behaviour
- Chris Thorpe - Does the UK actually like trusts?
