Vol. 4 No. 1 (2018): General Issue

This general issue of JOTA contains a geographically dispersed and methodologically diverse set of papers, as well as a number of reviews and a new commentary section:

James Alm - What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait

Joel Slemrod, Tejaswi Velayudhan - Do Firms Remit At Least 85% of Tax Everywhere? New Evidence from India

Zvika Afik, Yaron Lahav - Practical Valuation of Risk Transfer in Advance Pricing Agreements

G Kalliampakos, E Kotzamani - An Alternative Proposal for VAT on Consumption in Greece

Amarendu Nandy, Abhisek Sur, Santanu Kundu - The Case for Introducing Inheritance Tax in India

Eleonora Johanna Kuiper, Marijn Janssen - Re-using Taxpayer's Data: Scenarios for Wealth Management for the Public

Antoine Malézieux - A Practical Guide to Setting Up your Tax Evasion Game

Edidiong Bassey - Book Review: IOTA (2017). Disruptive Business Models: Challenges and Opportunities for Tax Administration

John D'Attoma, Duccio Gamannossi degl’Innocenti, Shaun Grimshaw, Antoine Malézieux - Review of Recent Literature