Forthcoming Papers

The following papers have been accepted for publication in future issues of the Journal of Tax Administration:

  • Elizabeth Morton and Michael Curran - Understanding non-fungible tokens and the income tax consequences
  • Vincent Ooi - The case for stronger scrutiny of the deductibility of crypto losses
  • Sergio Avalos - Challenges that cryptoasset anonymity creates for tax administration
  • Manohar Samal - Solving challenges in the levy and collection of goods and services tax on virtual digital assets (cryptoassets) in India
  • Andreas Thiemann - Cryptocurrencies: An empirical view from a tax perspective
  • Tarun Jain - Taxation of crypto assets in India: A review of evolving tax policy and law
  • 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?