Vol. 6 No. 2 (2021): General Issue

This general issue of JOTA contains another mix of papers, both in geographical and disciplinary terms, together with a literature review and a comment paper:

Julian C. Jamison, Nina Mazar, Iman Sen - Applying Behavioral Insights to Tax Compliance: Experimental Evidence from Latvia

Philip Marcovici, Noam Noked - Cooperative Compliance Program for Individuals and Trusts: A Proposal for a Compliance Passport

Daniel H. Boylan, Jeffrey W. Cline - Dark Store Theory: Examining the Tax Loophole's Relevance in Wisconsin from Multiple Perspectives

Maria Teresa Medeiros Garcia, Diogo Miguel Assunção de Freitas Sanches - The Shadow Economy Determinants - The Case of Portugal

Sjoerd Goslinga, Janneke de Jonge, Maarten Siglé, Lisette van der Hel-Van Dijk - Cooperative Compliance Programmes: Who Participates and Why?

Okanga Ogbu Okanga - Trust and Efficiency in Tax Administration: The Silent Role of Policy-Based Legitimate Experience in Nigeria

Stefan Greil - The Arm's Length Principle in the 21st Century - A Literature Overview

Sundar Balakrishna - Should Citizen-Oriented Electronic Public Services be Taxed? Perspectives from the Indian State of Andhra Pradesh