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

This general issue of JOTA contains a geographically dispersed and methodologically diverse set of papers, including three papers that emanated from a workshop held in London in May 2016 on the theme of tax avoidance, and three reviews:

Allison Christians - Distinguishing Tax Avoidance and Evasion: Why and How

David Quentin - Risk-Mining the Public Exchequer

Duccio Gamannossi degl’Innocenti, Matthew Rablen - Tax Avoidance and Optimal Income Tax Enforcement

Colin C Williams, Ioana A Horodnic - Tackling the Informal Sector in East-Central Europe

Jerome Olsen, Christoph Kogler, Jennifer Stark, Erich Kirchler - Income Tax Versus Value Added Tax: A Mixed-Methods Comparison of Social Representations

Mohammed Abdullahi Umar, Festo Nyende Tusubira - Challenges of Tax Administration in Developing Countries: Insights from the 5th Annual Tax Administration Research Centre Workshop, 2017

Chris Evans, Richard Krever, James Alm - Tax and Corruption: A Global Perspective

Yuliya Epifantseva, Nigar Hashimzade - Book Review: Brown, Karen B. (Ed.) (2012). A Comparative Look at Regulation of Corporate Tax Avoidance. Dordrecht: Springer

Nigar Hashimzade, Antoine Malézieux, Lynne Oats - Review of Recent Literature