Vol. 3 No. 1 (2017): General Issue

This general issue of JOTA contains a rich variety of articles and reviews, demonstrating the breadth and importance of tax administration, as well as two papers arising from an event on “Trends in Tax Exceptionalism and Tax Litigation”, which was hosted by JOTA and the Centre for Tax Law, University of Cambridge, in July 2016:

Lotta Björklund Larsen, Karin Thoresson, Ulf Johannesson - A Thrice-Told Tale: A Collaboration Between The Swedish Tax Agency And Academia

Richard Collier, Giorgia Maffini - Tax Competition, Tax Co-Operation and BEPS

Kristin E. Hickman - Administrative Law's Growing Influence on U.S. Tax Administration

Stephen Daly - Tax Exceptionalism: A UK Perspective

Deogratius Ng'winula Mahangila - The Impact of Tax Compliance Costs On Tax Compliance Behaviour

Lynne Oats - Review of Recent Literature

Nigar Hashimzade - IFS Residential Conference 2016 - Corporate Tax Avoidance: Where Next For Policy And Practice?

Dale Pinto - Book Review: Evans, C., Krever, R., & Mellor, P. (2015). Tax Simplification. The Netherlands: Kluwer Law International