Vol. 5 No. 1 (2019): Special Issue: Cooperative Compliance

This special issue of JOTA had its origins in a workshop on cooperative compliance which was held in London in May 2017 and organised by Lynne Oats under the auspices of the EU-funded FairTax project:

Anna-Maria Hambre - Cooperative Compliance in Sweden: A Question of Legality

Lotta Björklund Larsen - What Tax Morale? A Moral Anthropological Stance on a Failed Cooperative Compliance Initiative

Sjoerd Goslinga, Maarten Siglé, Robbert Veldhuizen - Cooperative Compliance, Tax Control Frameworks and Perceived Certainty About the Tax Position in Large Organisations

Esther Huiskers-Stoop, Hans Gribnau - Cooperative Compliance and the Dutch Horizontal Monitoring Model

Alicja Majdanska, Jonathan Leigh Pemberton - Different Treatment, Same Outcome: Reconciling Co-operative Compliance with the Principle of Legal Equality

Dennis de Widt, Emer Mulligan, Lynne Oats - The US Compliance Assurance Process: A Relational Signalling Perspective

Lynne Oats - Further Research on Co-operative Compliance

John D'Attoma - Review of Recent Literature