Vol. 2 No. 2 (2016): General Issue

This issue of the Journal of Tax Administration contains a geographically dispersed and methodologically diverse set of papers, together with an exchange between two scholars who research estimations of the extent of the shadow economy, and two review papers:

Karen Boll - Collaborative Tax Regulation: Can Consumers be Engaged as Partners in the Regulatory Craft?

José María Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori - Empirical Evidence on Cooperation Between Sub-Central Tax Administrations

Jonathan Farrar, Cass Hausserman - An Exploratory Investigation of Extrinsic and Intrinsic Motivations in Tax Amnesty Decision-Making

Satoru Araki - A Global Framework on the Formulation and Implementation of International Tax Standards

Friedrich Schneider - Comment on Feige's Paper "Reflections on the Meaning and Measurement of Unobserved Economies: What Do We Really Know About the 'Shadow Economy'?

Edgar L. Feige - Professor Schneider’s Shadow Economy (SSE): What Do We Really Know? A Rejoinder

Nigar Hashimzade, Chris Heady - Reflections on the Meaning and Measurement of Unobserved Economies: An Editorial Comment

Simon James - The International Conference on Tax Administration

Nigar Hashimzade, Lynne Oats - Review of Recent Literature