Recent eJournal of Tax Research

2023

• de Clercq, Bernadene; Aprea, Carmela --- "Towards a conceptual framework for tax literacy: a scoping review" [2023] eJlTaxR 12; (2023) 21(1) eJournal of Tax Research 122
• van Oordt, Marius --- "Exploring the deep determinants of tax revenues" [2023] eJlTaxR 11; (2023) 21(1) eJournal of Tax Research 93
• Bersten, Michael --- "Practical Compliance Guidelines: Australian tax administration law innovation or overreach?" [2023] eJlTaxR 10; (2023) 21(1) eJournal of Tax Research 55
• Purba, Arnaldo; Tran, Alfred --- "Detecting profit shifting in Indonesia using the Hines and Rice approach" [2023] eJlTaxR 9; (2023) 21(1) eJournal of Tax Research 27
• Lee, Sungsil --- "Accounting for uncertain tax positions and lenders risk evaluations" [2023] eJlTaxR 8; (2023) 21(1) eJournal of Tax Research 2
• Lim, Youngdeok; Xu, Yan --- "Editorial" [2023] eJlTaxR 7; (2023) 21(1) eJournal of Tax Research 1
• Saad, Natrah; Mas'ud, Abdul Salam; Aziz, Saliza Abdul; Manaf, Nor Aziah Abdul; Mashadi, Muhammad Aqbal --- "Tax professionals' perceptions on Malaysian HNWIs' compliance behaviour" [2023] eJlTaxR 6; (2023) 20(2) eJournal of Tax Research 297
• Schoeman, Anculien --- "The impact of demographic variables on value-added tax compliance in South Africa" [2023] eJlTaxR 5; (2023) 20(2) eJournal of Tax Research 272
• Highfield, Richard; Warren, Neil --- "How tax gap can inform tax policy and administration: a case study of Australia's individual income tax" [2023] eJlTaxR 4; (2023) 20(2) eJournal of Tax Research 203
• Brown, Rodney; Sadiq, Kerrie --- "A diagnostic tool for assessing the corporate income tax compliance burden: pilot study findings" [2023] eJlTaxR 3; (2023) 20(2) eJournal of Tax Research 168
• Ping, Yuan Helen; Wu, Hai; Zhang, Xiu-Ye --- "The geography of corporate tax avoidance" [2023] eJlTaxR 2; (2023) 20(2) eJournal of Tax Research 102
• Evans, Alex; Lim, Youngdeok; Xu, Yan --- "Editorial note" [2023] eJlTaxR 1; (2023) 20(2) eJournal of Tax Research 101

2022

• Bentley, Duncan --- "Tax Officer 2030: the exercise of discretion and artificial intelligence" [2022] eJlTaxR 10; (2022) 20(1) eJournal of Tax Research 72
• Sritharan, Nivakan; Salawati, Sahari; Cheuk, Sharon Choy Sheung; Syubaili, Mohamed Ahmad --- "Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses" [2022] eJlTaxR 9; (2022) 20(1) eJournal of Tax Research 48
• Monageng, Nompumelelo; Evans, Chris; Steyn, Theuns --- "The influence of reciprocity nudges on tax compliance in South Africa: evidence from an experimental study" [2022] eJlTaxR 8; (2022) 20(1) eJournal of Tax Research 22
• Gangopadhyay, Partha; Jain, Siddharth --- "Does inequality impact tax collection? Evidence from ACI (ASEAN-China-India) economies" [2022] eJlTaxR 7; (2022) 20(1) eJournal of Tax Research 5
• Evans, Alex; Lim, Youngdeok; Xu, Yan --- "Editorial" [2022] eJlTaxR 6; (2022) 20(1) eJournal of Tax Research 3
• Tran-Lam, Binh --- "Editorial note" [2022] eJlTaxR 5; (2022) 20(1) eJournal of Tax Research 1
• Ooi, Vincent; Goh, Glendon --- "Taxation of automation and artificial intelligence as a tool of labour policy" [2022] eJlTaxR 4; (2022) 19(2) eJournal of Tax Research 273
• Morton, Elizabeth; Bicudo de Castro, Vincent; Hinchliffe --- "The association of mandatory tax disclosures with the readability and tone of voluntary tax reports" [2022] eJlTaxR 3; (2022) 19(2) eJournal of Tax Research 232
• Hultgren, Andrew; Hesseldine, John; Nash, Jonathan --- "Identity theft tax refund fraud in the United States" [2022] eJlTaxR 2; (2022) 19(2) eJournal of Tax Research 213
• Farrar, Jonathan; Rennie, Morina; Thorne, Linda --- "Fairness, legitimacy, and tax compliance" [2022] eJlTaxR 1; (2022) 19(2) eJournal of Tax Research 186

2021

• Timothy, Joshua; Abbas, Yulianti --- "Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs" [2021] eJlTaxR 7; (2021) 19(1) eJournal of Tax Research 168
• Mwamba, Sylvia --- "Firms' strategic responses to tax policies" [2021] eJlTaxR 6; (2021) 19(1) eJournal of Tax Research 146
• Mangioni, Vince; MacDonald, Heather --- "A review of objections to residential land values used to assess State land tax: a case study of inner Sydney, NSW South Wales" [2021] eJlTaxR 5; (2021) 19(1) eJournal of Tax Research 121
• Kotha, Ashrita Prasad; Talekar, Pradnya --- "Earmarked taxes: an Indian case study" [2021] eJlTaxR 4; (2021) 19(1) eJournal of Tax Research 97
• Hull, Robert M; Hull, John B --- "Taxpayer wealth and federal tax revenue under a tax policy that shields retained earnings used for growth from taxes" [2021] eJlTaxR 3; (2021) 19(1) eJournal of Tax Research 48
• Guglyuvatyy, Evgeny; Milogolov, Nokolai --- "GST treatment of electronic commerce: comparing the Singaporean and Australian approaches" [2021] eJlTaxR 2; (2021) 19(1) eJournal of Tax Research 17
• Abdellatif, Mahmoud M; Eid, Ashraf G; Abdel-Salam, Abdel-Salam G --- "The relevance of supply side taxation for attracting foreign direct investment to developing countries: evidence from Egypt" [2021] eJlTaxR 1; (2021) 19(1) eJournal of Tax Research 1

2020

• Woellner, Robin --- "'It is a bad look'" [2020] eJlTaxR 23; (2020) 18(2) eJournal of Tax Research 508
• Maples, Andrew; Jone, Melinda; Hodson, Alistair --- "Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'?" [2020] eJlTaxR 22; (2020) 18(2) eJournal of Tax Research 466
• Sawyer, Adrian --- "Enhancing taxpayers' rights in New Zealand - an opportunity missed?" [2020] eJlTaxR 21; (2020) 18(2) eJournal of Tax Research 441
• Bevacqua, John --- "Tax authority immunity in a digital tax administration world" [2020] eJlTaxR 20; (2020) 18(2) eJournal of Tax Research 402
• Strauss, Helena; Gawcett, Tyson; Schutte, Danie --- "An evaluation of the digital response of tax authorities to optimise tax administration within the digitalised economy" [2020] eJlTaxR 19; (2020) 18(2) eJournal of Tax Research 383
• Bentley, Duncan --- "Digital tax administration: transforming the workforce to deliver" [2020] eJlTaxR 18; (2020) 18(2) eJournal of Tax Research 353
• Plekhanova, Victoria --- "Value creation within multinational platform firms: a challenge for the international corporate tax system " [2020] eJlTaxR 6; (2020) 17(2) eJournal of Tax Research 280
• Smith, Andrew --- "Cost sharing of pensions paid under the 2001 and 2016 Australia-New Zealand social security agreements: should it be time for change? " [2020] eJlTaxR 5; (2020) 17(2) eJournal of Tax Research 258
• Oguttu, Annet Wanyana; Kayis-Kumar, Ann --- "Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 2) - cues from the United Kingdom and South Africa" [2020] eJlTaxR 4; (2020) 17(2) eJournal of Tax Research 233
• Li, Xuerui (Estelle); Tran, Alfred --- "An empirical study on cross-border profit shifting in Australia " [2020] eJlTaxR 3; (2020) 17(2) eJournal of Tax Research 193
• Cassidy, Julie; Cheng, Man Hung Alvin; Le, Toan; Huang, Eva --- "A toss of a (bit)coin: the uncertain nature of the legal status of cryptocurrencies " [2020] eJlTaxR 2; (2020) 17(2) eJournal of Tax Research 168
• Brown, Rodney; Lim, Youngdeok; Evans, Chris --- "The impact of full franking credit refundability on corporate tax avoidance " [2020] eJlTaxR 1; (2020) 17(2) eJournal of Tax Research 134

2019

• Sadiq, Kerrie; Sawyer, Adrian --- "New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia" [2019] eJlTaxR 7; (2019) 16(2) eJournal of Tax Research 362
• Vaillancourt, Francois; Kerkhoff, Anna --- "Capital gains taxation in Canada, 1972-2017: evolution in a federal setting" [2019] eJlTaxR 6; (2019) 16(2) eJournal of Tax Research 340
• Freduenberg, Brett; Minas, John --- "Reforming Australia's 50 per cent capital gains tax discount incrementally" [2019] eJlTaxR 5; (2019) 16(2) eJournal of Tax Research 317
• Hasseldine, John; Fatemi, Darius --- "Tax practitioner judgements and client advocacy: the blurred boundary between capital gains vs. ordinary income" [2019] eJlTaxR 4; (2019) 16(2) eJournal of Tax Research 303
• Steyn, Theuns; Smulders, Sharon; Stark, Karen; Penning, Ilinza --- "Capital gains tax research: an initial synthesis of the literature" [2019] eJlTaxR 3; (2019) 16(2) eJournal of Tax Research 278
• Hickman, Kristin --- "From capital gains to tax administration, and everything in between: in honour of Professor Chris Evans" [2019] eJlTaxR 2; (2019) 16(2) eJournal of Tax Research 269
• Taylor, John; Tran-Nam, Binh --- "Editorial" [2019] eJlTaxR 1; (2019) 16(2) eJournal of Tax Research 266
• Trenta, Cristina --- "European VAT and the digital economy: recent developments" [2019] eJlTaxR 31; (2019) 17(1) eJournal of Tax Research 118
• Puji, Astuti Titiek; Rahmawati; Aryani, Y Anni; Setiawan, Doddy --- "The effect of family ownership on aggressive tax avoidance in Indonesia" [2019] eJlTaxR 30; (2019) 17(1) eJournal of Tax Research 105
• Oguttu, Annet Wanyana; Kayis-Kumar, Ann --- "Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 1)" [2019] eJlTaxR 29; (2019) 17(1) eJournal of Tax Research 83
• Muthitacharoen, Athiphat --- "Assessing the importance of taxation on foreign direct investment: evidence from Southeast Asian developing countries" [2019] eJlTaxR 28; (2019) 17(1) eJournal of Tax Research 63
• de Villiers, Marize; Nienaber, Sarel Gerhardus --- "he differential impact of CO2 penalties, CO2 incentives and information policies on consumer behaviour when purchasing a new motor vehicle" [2019] eJlTaxR 27; (2019) 17(1) eJournal of Tax Research 35
• Brabazon, Mark --- "After the flood: transparent and hybrid entities in Australian tax treaties after the MLI" [2019] eJlTaxR 26; (2019) 17(1) eJournal of Tax Research 1
• Jone, Melinda --- "The Internal Revenue Service's Future State initiative and its impact on the tax dispute resolution system of the United States: a dispute sys" [2019] eJlTaxR 25; (2019) 16(3) eJournal of Tax Research 824
• Stark, Karen; Smulders --- "Compliance costs matter - the case of South African individual taxpayers" [2019] eJlTaxR 24; (2019) 16(3) eJournal of Tax Research 801
• Gueydi, Salah; Abdellatif, Mamoud M --- "The transformation of tax administration functions in the automatic exchange of information era - a developing country's perspective" [2019] eJlTaxR 23; (2019) 16(3) eJournal of Tax Research 780
• Hodzic, Sabina --- "Tax administrative challenges of the digital economy: the Croatian experience" [2019] eJlTaxR 22; (2019) 16(3) eJournal of Tax Research 762
• Sadiq, Kerrie; Sawyer, Adrian; McCredie, Bronywn --- "Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems" [2019] eJlTaxR 21; (2019) 16(3) eJournal of Tax Research 737
• Bevacqua, John; Renolds, Victor --- "The digital divide and taxpayer rights - cautionary findings from the United States " [2019] eJlTaxR 20; (2019) 16(3) eJournal of Tax Research 714
• Bentley, Duncan --- "Timeless principles of taxpayer protection: how they adapt to digital disruption" [2019] eJlTaxR 19; (2019) 16(3) eJournal of Tax Research 679
• Gupta, Ranjana --- "Shifting sands: the unravelling of international exchange of information and disclosure rules on tax matters" [2019] eJlTaxR 18; (2019) 16(3) eJournal of Tax Research 655
• Highfield, Richard; Evans, Chris; Walpole, Michael --- "The development and testing of a diagnostic tool for assessing VAT compliance costs: pilot study findings" [2019] eJlTaxR 17; (2019) 16(3) eJournal of Tax Research 620
• Powell, Karen; Hope, Monica --- "Shifting digital currency definitions: current considerations in Australian and US tax law" [2019] eJlTaxR 16; (2019) 16(3) eJournal of Tax Research 594
• Leighton-Daly, Mathew --- "Identity theft and tax crime: has technology made it easier to defraud the revenue?" [2019] eJlTaxR 15; (2019) 16(3) eJournal of Tax Research 578
• Warren, Neil --- "Estimating tax gap is everything to an informed response to the digital era" [2019] eJlTaxR 14; (2019) 16(3) eJournal of Tax Research 536
• Milane, Emily; Stewart, Miranda --- "Behavioural insights in tax collection: getting the legal settings right" [2019] eJlTaxR 13; (2019) 16(3) eJournal of Tax Research 500
• Veit, Amanda --- "Swimming upstream: leveraging data and analytics for taxpayer engagement - an Australian and international perspective" [2019] eJlTaxR 12; (2019) 16(3) eJournal of Tax Research 474
• de Clerq, Bernadene --- "The 'Uberisation' of e-filing in South Africa" [2019] eJlTaxR 11; (2019) 16(3) eJournal of Tax Research 440
• Bornman, Marina; Wessels --- "The tax compliance decision of the individual in business in the sharing economy" [2019] eJlTaxR 10; (2019) 16(3) eJournal of Tax Research 425
• Okello Migai, Clement; de Jong, Julia; Owens, Jeffrey P --- "The sharing economy: turning challenges into compliance opportunities for tax administrations" [2019] eJlTaxR 9; (2019) 16(3) eJournal of Tax Research 395
• Bentley, Duncan; Ip, Mary; Mellor, Peter --- "Editorial" [2019] eJlTaxR 8; (2019) 16(3) eJournal of Tax Research 393

2018

• Hodgson, Helen; Tapperp, Alan --- "Superannuation and economic inequality among older Australians: evidence from HILDA" [2018] eJlTaxR 10; (2018) 16(1) eJournal of Tax Research 236
• Kayis-Kumarp, Ann --- "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice" [2018] eJlTaxR 9; (2018) 16(1) eJournal of Tax Research 201
• Bell, Erich; Schoeman, Anculien; Nienaberp, Gerhard --- "Developing place of activity rules for the South African value-added tax: a comparative research approach" [2018] eJlTaxR 8; (2018) 16(1) eJournal of Tax Research 175
• du Preez, Hanneke; Stinglinghp, Madeleine --- "Confirming the fundamental principles of taxation using Interactive Qualitative Analysis" [2018] eJlTaxR 7; (2018) 16(1) eJournal of Tax Research 139
• Dattp, Kalmen --- "Tax and human rights - much ado about nothing" [2018] eJlTaxR 6; (2018) 16(1) eJournal of Tax Research 113
• Fatemi, Darius; Hasseldine, John; Hitep, Peggy --- "The effect of professional standards on confirmation bias in tax decision-making" [2018] eJlTaxR 5; (2018) 16(1) eJournal of Tax Research 87
• Jonep, Melinda --- "A dispute systems design evaluation of the tax dispute resolution system in the United States and possible recommendations from Australia" [2018] eJlTaxR 4; (2018) 16(1) eJournal of Tax Research 56
• van Oordtp, Marius --- "Value-added tax effort" [2018] eJlTaxR 3; (2018) 16(1) eJournal of Tax Research 37
• Burtonp, Mark --- "Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?" [2018] eJlTaxR 2; (2018) 16(1) eJournal of Tax Research 2
• Taylor, John; Tran-Nam, Binh --- "Editorial" [2018] eJlTaxR 1; (2018) 16(1) eJournal of Tax Research 1

2017

• Bornman, Marina; Wessels, Jurie --- "The role and dimensions of taxpayer commitment in tax compliance behaviour" [2017] eJlTaxR 23; (2017) 15(3) eJournal of Tax Research 506
• Mohdali, Raihana; Benk, Serkan; Budak, Tamer; Mohdisa, Khadijah; Yussof, Salwa Hana --- "A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey" [2017] eJlTaxR 22; (2017) 15(3) eJournal of Tax Research 490
• Ching, Yong Mun; Kasipillai, Jeyapalan; Sarker, Ashutosh --- "GST compliance and challenges for SMEs in Malaysia" [2017] eJlTaxR 21; (2017) 15(3) eJournal of Tax Research 457
• Borrego, Ana Clara; Lopes, Cidalia Maria Mota; Ferreira, Carlos Manuel --- "Tax professionals' profiles concerning tax noncompliance and tax complexity: Empirical contributions from Portugal" [2017] eJlTaxR 20; (2017) 15(3) eJournal of Tax Research 424
• Hanegbi, Rami --- "Encouraging superannuation income streams with tax-free earnings to be taken in a form that provides longevity insurance" [2017] eJlTaxR 19; (2017) 15(3) eJournal of Tax Research 402
• Martins, Antonio; Tarborda, Daniel --- "The purpose of tax law: A perspective on financial instruments' fair value adjustments in Portugal" [2017] eJlTaxR 18; (2017) 15(3) eJournal of Tax Research 387
• Zummo, Heidi; McCredie, Bronwyn; Sadiq, Kerrie --- "Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case study" [2017] eJlTaxR 17; (2017) 15(2) eJournal of Tax Research 359
• Swanepoel, Boela (AP); Meiring, Jacolize --- "Morality associated with fraud, corruption and tax evasion in South Africa" [2017] eJlTaxR 16; (2017) 15(2) eJournal of Tax Research 333
• Sharkey, Nolan; Fraser, James --- "Applying foreign anti-corruption law in the Chinese tax context: Conceptual difficulties and challenges" [2017] eJlTaxR 15; (2017) 15(2) eJournal of Tax Research 312
• Nguyen, Ngoc Anh; Doan, Quang Hung; Tran-Nam, Binh --- "Tax corruption and private sector development in Vietnam" [2017] eJlTaxR 14; (2017) 15(2) eJournal of Tax Research 290
• Marriot, Lisa --- "Tax and corruption: Is sunlight the best disinfectant? A New Zealand case study" [2017] eJlTaxR 13; (2017) 15(2) eJournal of Tax Research 262
• Tjen, Christine; Evans, Chris --- "Causes and consequences of corruption in tax administration: An Indonesian case study" [2017] eJlTaxR 12; (2017) 15(2) eJournal of Tax Research 243
• Schlenther, Bernd --- "The impact of corruption on tax revenues, tax compliance and economic development: Prevailing trends and mitigation actions in Africa" [2017] eJlTaxR 11; (2017) 15(2) eJournal of Tax Research 217
• Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, Sampawende Jules --- "Corruption, taxes and compliance" [2017] eJlTaxR 10; (2017) 15(2) eJournal of Tax Research 190
• Alm, James; Liu, Yongzheng --- "Corruption, taxation, and tax evasion" [2017] eJlTaxR 9; (2017) 15(2) eJournal of Tax Research 161
• Tanzi, Vito --- "Corruption, complexity and tax evasion" [2017] eJlTaxR 8; (2017) 15(2) eJournal of Tax Research 144
• Evans, Chris --- "Editorial" [2017] eJlTaxR 7; (2017) 15(2) eJournal of Tax Research 140
• van der Zwan, Pieter --- "Risks of IFRS-based taxation: the application of section 24JB by authorized users to hedged relationships" [2017] eJlTaxR 6; (2017) 15(1) eJournal of Tax Research 119
• Loiacono, Rocco; Mortimer, Colleen --- "Retrospective tax law: Has Pandora's Box opened never to be shut again?" [2017] eJlTaxR 5; (2017) 15(1) eJournal of Tax Research 105
• Yesegat, Wollela Abehodie; Coolidge, Jacqueline; Corthay, Laurent Olivier --- "Tax compliance costs in developing countries: Evidence in Ethiopia" [2017] eJlTaxR 4; (2017) 15(1) eJournal of Tax Research 77
• Yong, Sue; Martin, Fiona --- "Tax compliance of ethnic minority immigrant entrepreneurs: a social capital perspective" [2017] eJlTaxR 3; (2017) 15(1) eJournal of Tax Research 51
• Kenny, Paul; Blissenden, Michael; Villios, Sylvia --- "Wine options of Australian tax reform" [2017] eJlTaxR 2; (2017) 15(1) eJournal of Tax Research 22
• Freebairn, John --- "Comparison of a lower corporate income tax rate for small and large businesses" [2017] eJlTaxR 1; (2017) 15(1) eJournal of Tax Research 4

2016

• Memon, Najeeb; Lorenz, Christian --- "Does selecting a taxpayer for audit violate civil rights-a critical analysis of the Pakistani High Court's decision?" [2016] eJlTaxR 31; (2016) 14(3) eJournal of Tax Research 766
• Silver, Natalie; McGregor-Lowndes, Myles; Tarr, Julie-Anne --- "Delineating the fiscal borders of Australia's non-profit tax concessions" [2016] eJlTaxR 30; (2016) 14(3) eJournal of Tax Research 741
• Gupta, Ranjana --- "Filling the land tax void: New Zealand standpoint" [2016] eJlTaxR 29; (2016) 14(3) eJournal of Tax Research 719
• Pyche, Simone; Singh-Ladhar, Jagdeep; Davey, Howard --- "Developing a sustainable tax base through a financial transaction tax: an analysis of suitability for the New Zealand environment" [2016] eJlTaxR 28; (2016) 14(3) eJournal of Tax Research 707
• Abdellatif, Mahmoud M; Tran-Nam, Binh --- "Tax policy challenges in an era of political transition: the case of Egypt" [2016] eJlTaxR 27; (2016) 14(3) eJournal of Tax Research 683
• Chardon, Toni; Feudenberg, Brett; Brimble, Mark --- "Are Australians under or over confident when it comes to tax literacy, and why does it matter?" [2016] eJlTaxR 26; (2016) 14(3) eJournal of Tax Research 650
• Kujinga, Benjamin --- "The UK general anti abuse rule: Lessons for Australia?" [2016] eJlTaxR 25; (2016) 14(3) eJournal of Tax Research 624
• Dube, Godwin; Casale, Daniela --- "The implementation of informal sector taxation: Evidence from selected African countries" [2016] eJlTaxR 24; (2016) 14(3) eJournal of Tax Research 601
• Nam, Chang Woon; Zeiner, Christoph --- "Effects of tax reform on average personal income tax burden and tax progressivity in Germany under the particular consideration of bracket creep" [2016] eJlTaxR 23; (2016) 14(3) eJournal of Tax Research 587
• Bronkhorst, Evadne; Leask, Elze --- "Business process management as a tax risk identification and management method" [2016] eJlTaxR 22; (2016) 14(3) eJournal of Tax Research 567
• Yucedogru, Recep; Hasseldine, John --- "Understanding tax morale of SMEs: a qualitative study" [2016] eJlTaxR 21; (2016) 14(3) eJournal of Tax Research 531
• Darono, Agung; Ardianto, Danny --- "The use of CAATTs in tax audits - lessons from some international practices" [2016] eJlTaxR 20; (2016) 14(2) eJournal of Tax Research 506
• Datt, Kalmen --- "To shame or not to shame: That is the question" [2016] eJlTaxR 19; (2016) 14(2) eJournal of Tax Research 486
• James, Simon; Maples, Andrew --- "The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand" [2016] eJlTaxR 18; (2016) 14(2) eJournal of Tax Research 455
• Budak, Tamer; James, Simon --- "The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UK" [2016] eJlTaxR 17; (2016) 14(2) eJournal of Tax Research 426
• Rosid, Arifin; Evans, Chris; Tran-Nam, Binh --- "Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia" [2016] eJlTaxR 16; (2016) 14(2) eJournal of Tax Research 387
• Kayis-Kumar, Ann --- "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules" [2016] eJlTaxR 15; (2016) 14(2) eJournal of Tax Research 359
• Budak, Tamer; James, Simon; Sawyer, Adrian --- "International experiences of tax simplification and distinguishing between necessary and unnecessary complexity" [2016] eJlTaxR 14; (2016) 14(2) eJournal of Tax Research 337
• Tran-Nam, Binh; Walpole, Michael --- "Tax disputes, litigation costs and access to tax justice" [2016] eJlTaxR 13; (2016) 14(2) eJournal of Tax Research 319
• Bentley, Duncan --- "Taxpayer rights in Australia twenty years after the introduction of the Taxpayers' Charter" [2016] eJlTaxR 12; (2016) 14(2) eJournal of Tax Research 291
• Lyon Dumbl, Michelle --- "Beyond polemics: Poverty, taxes, and noncompliance" [2016] eJlTaxR 11; (2016) 14(2) eJournal of Tax Research 253
• Wardell-Johnson, Grant; Woellner, Robin --- "Editorial" [2016] eJlTaxR 10; (2016) 14(2) eJournal of Tax Research 251
• Kang, Minjo --- "A psychological perspective on tax avoidance: Deferential avoidance vs defiant avoidance" [2016] eJlTaxR 9; (2016) 14(1) eJournal of Tax Research 235
• Mousa, Rania --- "The evolution of electronic filing process at the UK's HM Revenue and Customs: the case of XBRL adoption" [2016] eJlTaxR 8; (2016) 14(1) eJournal of Tax Research 206
• Faridy, Nahida; Feudenberg, Brett; Sarker, Tapan; Copp, Richard --- "The hidden compliance cost of VAT: an exploration of psychological and corruption costs of VAT in a developing country" [2016] eJlTaxR 7; (2016) 14(1) eJournal of Tax Research 166
• Chonviharnpan, Bird; Lewis, Phil --- "The net benefit of increasing alcohol taxation in Thailand" [2016] eJlTaxR 6; (2016) 14(1) eJournal of Tax Research 148
• Christian, Cary --- "A typology of sales tax noncompliance: Targeting enforcement to diverse intentions" [2016] eJlTaxR 5; (2016) 14(1) eJournal of Tax Research 119
• Prochazka, David; Molin, Jan --- "Book-tax conformity: the review of recent research and its implication for the IFRS adoption in Europe" [2016] eJlTaxR 4; (2016) 14(1) eJournal of Tax Research 96
• Burton, Hughlene A; Karlinsky, Stewart --- "Tax professionals' perception of large and mid-size US tax law complexity" [2016] eJlTaxR 3; (2016) 14(1) eJournal of Tax Research 61
• Strano, Christopher; Pinto, dale --- "A comparative analysis of Australian and Hong Kong retirement systems" [2016] eJlTaxR 2; (2016) 14(1) eJournal of Tax Research 34
• Longhorn, Monique; Rahim, Mia; Sadiq, Kerrie --- "Country-by-country reporting: an assessment of its objective and scope" [2016] eJlTaxR 1; (2016) 14(1) eJournal of Tax Research 4

2015

• Hodgson, Helen; Pearce, Prafula --- "TravelSmart or travel tax free breaks: is the fringe benefits tax a barrier to active commuting in Australia?" [2015] eJlTaxR 29; (2015) 13(3) eJournal of Tax Research 819
• Bornman, marina; Stack, E M (Lilla) --- "Specific rewards for tax compliance: Responses of small business owners in Ekurhuleni, South Africa" [2015] eJlTaxR 28; (2015) 13(3) eJournal of Tax Research 799
• Klun, Maja; Stambuk, Ana --- "Tax experts' opinion on the tax system in Slovenia" [2015] eJlTaxR 27; (2015) 13(3) eJournal of Tax Research 784
• van Dijk, Lisette Van der Hel; Sigle, Maarten --- "Managing compliance risks of large businesses: a review of the underlying assumptions of co-operative compliance strategies" [2015] eJlTaxR 26; (2015) 13(3) eJournal of Tax Research 760
• Mihaylov, George; Tretola, John; Yawnson, Alfered; Zurbruegg, Ralf --- "Tax compliance behaviour in Australian self-managed superannuation funds" [2015] eJlTaxR 25; (2015) 13(3) eJournal of Tax Research 740
• Taylor, Grantley; Fan, Ying Jan; Tan, Yan Yan --- "Employee views of corporate tax aggressiveness in China: the effects of guanxi and audit independence" [2015] eJlTaxR 24; (2015) 13(3) eJournal of Tax Research 716
• Hilling, Axel; Vilhelmsson, Anders --- "Equal taxation as a basis for classifying financial instruments as debt or equity - a Swedish case study" [2015] eJlTaxR 23; (2015) 13(3) eJournal of Tax Research 677
• Hamilton, Stuart --- "Regulatory compliance, case selection and coverage-calculating compliance gaps" [2015] eJlTaxR 22; (2015) 13(2) eJournal of Tax Research 616
• Akhand, Zakir --- "How compliant are the large corporate taxpayers: the Bangladesh experience" [2015] eJlTaxR 21; (2015) 13(2) eJournal of Tax Research 581
• Jone, Melinda --- "Evaluating Australia's tax dispute resolution system: a dispute systems design perspective" [2015] eJlTaxR 20; (2015) 13(2) eJournal of Tax Research 552
• Smailes, Andrew --- "Interest withholding tax reduction: Does absence make the heart grow fonder?" [2015] eJlTaxR 19; (2015) 13(2) eJournal of Tax Research 533
• Isle, Melissa Belle; Freudenberg, Brett --- "Calm waters: GST and cash flow stability for small businesses in Australia" [2015] eJlTaxR 18; (2015) 13(2) eJournal of Tax Research 492
• Fisher, Rodney --- "Judicial dissent in taxation cases: the incidence of dissent and factors contributing to dissent" [2015] eJlTaxR 17; (2015) 13(2) eJournal of Tax Research 470
• Brand, Timothy; Hodson, Alistair; Sawyer, Adrian --- "South East Asian tax administration issues in the drive to attract foreign direct investment: is a regional tax authority the way forward?" [2015] eJlTaxR 16; (2015) 13(2) eJournal of Tax Research 438
• Wilson-Rogers, Nicole; Pinto, Dale --- "Reconceptualising Australia's transfer pricing rules: an approach based on adopting economic presence as a basis for taxation" [2015] eJlTaxR 15; (2015) 13(2) eJournal of Tax Research 406
• Langham, Jo'Anne; Paulsen, Neil --- "Effective engagement: Building a relationship of cooperation and trust within the community" [2015] eJlTaxR 14; (2015) 13(1) eJournal of Tax Research 378
• D'Ascenzo, Michael --- "Modernising the Australian Taxation Office: Vision, people, systems and values" [2015] eJlTaxR 13; (2015) 13(1) eJournal of Tax Research 361
• Borrego, Ana; Loo, Ern Chen; Lopes, Cidalia; Ferreira, Carlos --- "Tax professionals' perception of tax system complexity: Some preliminary empirical evidence from Portugal" [2015] eJlTaxR 12; (2015) 13(1) eJournal of Tax Research 338
• Poppelwell, Elisabeth; Sun, Hailong; Bickers, Peter --- "Building trust through leadership: a longitudinal study on Inland Revenue's response to, and learnings from, the Canterbury earthquakes:Years 1 and 2" [2015] eJlTaxR 11; (2015) 13(1) eJournal of Tax Research 303
• James, Simon; Sawyer, Adrian; Wallschutzky, Ian --- "Tax simplification: a review of initiatives in Australia, New Zealand and the United Kingdom" [2015] eJlTaxR 10; (2015) 13(1) eJournal of Tax Research 280
• Bevacqua, John --- "A chilling account: North American and Australasian approaches to fears of over-defensive responses to taxpayer claims against tax officials" [2015] eJlTaxR 9; (2015) 13(1) eJournal of Tax Research 262
• Highfield, Richard; Warren, Neil --- "Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity?" [2015] eJlTaxR 8; (2015) 13(1) eJournal of Tax Research 202
• Bickers, Peter; Hopkins-Burns, Virginia; Bennett; April; Namay, Rico --- "Information sharing by government agencies: the effect on the integrity of the tax system" [2015] eJlTaxR 7; (2015) 13(1) eJournal of Tax Research 183
• Bain, Kathrin; Walpole, Michael; Hansford, Ann; Evans, Chris --- "The internal costs of VAT compliance: Evidence from Australia and the United Kingdom and suggestions for mitigation" [2015] eJlTaxR 6; (2015) 13(1) eJournal of Tax Research 158
• Whait, Robert --- "Let's talk about tax compliance: Building understanding and relationships through discourse" [2015] eJlTaxR 5; (2015) 13(1) eJournal of Tax Research 130
• Devos, Ken; Zackrisson, Marcus --- "Tax compliance and the public disclosure of tax information: an Australia/Norway comparison" [2015] eJlTaxR 4; (2015) 13(1) eJournal of Tax Research 108
• Gupta, Ranjana --- "Relational impact of tax practitioners' behavioural interaction and service satisfaction: Evidence from New Zealand" [2015] eJlTaxR 3; (2015) 13(1) eJournal of Tax Research 76
• Frecknall-Hughes, Jane; Moizer, Peter --- "Assessing the quality of services provided by UK tax practitioners" [2015] eJlTaxR 2; (2015) 13(1) eJournal of Tax Research 51
• Lavermicocca, Catriona; Buchan, Jenny --- "Role of reputational risk in tax decision making by large companies" [2015] eJlTaxR 1; (2015) 13(1) eJournal of Tax Research 5

2014

• Juddoo, Kumari --- "The compliance costs of Value Added Tax (VAT): the case of the Republic of Mauritius" [2014] eJlTaxR 22; (2014) 12(2) eJournal of Tax Research 499
• Unger, Kirsty --- "Ethics codes and taxpayer charters: Increasing tax morale to increase tax compliance" [2014] eJlTaxR 21; (2014) 12(2) eJournal of Tax Research 483
• Evans, Chris; Hansford, Ann; Hasseldine, John; Lignier, Philip; Smulders, Sharon; Vaillancourt, Francois --- "Small business and tax compliance costs: a cross-country study of managerial benefits and tax concessions" [2014] eJlTaxR 20; (2014) 12(2) eJournal of Tax Research 453
• Engida, Getacher Tadesse; Baisa, Goitom Abera --- "Factors influencing taxpayers' compliance with the tax system: an empirical study in Mekelle City, Ethiopia" [2014] eJlTaxR 19; (2014) 12(2) eJournal of Tax Research 433
• Datt, Kalmen Hyman --- "Paying a fair share of tax and aggressive tax planning - a tale of two myths" [2014] eJlTaxR 18; (2014) 12(2) eJournal of Tax Research 410
• Sapiei, Noor Sharoja; Kasipillai, Jeyapalan; Eze, Uchenna Cyril --- "Determinants of tax compliance behavior of corporate taxpayers in Malaysia" [2014] eJlTaxR 17; (2014) 12(2) eJournal of Tax Research 383
• Richardson, Grant; Taylor, Grantley; Wright, Christopher --- "Corporate profiling of tax-malfeasance: a theoretical and empirical assessment of tax-audited Australian firms" [2014] eJlTaxR 16; (2014) 12(2) eJournal of Tax Research 359
• Walpole, Michael; Salter, David --- "Regulation of tax agents in Australia" [2014] eJlTaxR 15; (2014) 12(2) eJournal of Tax Research 335
• Eccleston, Richard; Woolley, Timothy --- "Reforming the dark art of GST forecasting" [2014] eJlTaxR 14; (2014) 12(2) eJournal of Tax Research 319
• Sawyer, Adrian --- "Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act" [2014] eJlTaxR 13; (2014) 12(2) eJournal of Tax Research 285
• Kraal, Diane; Kasipillai, Jeyapalan --- "The Dutch East India Company's tax farming in 18th century Malacca" [2014] eJlTaxR 12; (2014) 12(1) eJournal of Tax Research 253
• Loo, Ern Chen; McKerchar, Margaret --- "The impact of British colonial rule on the Malaysian income tax system" [2014] eJlTaxR 11; (2014) 12(1) eJournal of Tax Research 238
• Hodgson, Helen --- "Progressivity in the tax transfer system" [2014] eJlTaxR 10; (2014) 12(1) eJournal of Tax Research 218
• Gribnau, Hans --- "Not argued from but prayed to Who's afraid of legal principles?" [2014] eJlTaxR 9; (2014) 12(1) eJournal of Tax Research 185
• Oats, Lynne; Sadler, Pauline; Wynter, Carlene --- "Taxing Jamaica: the Stamp Act of 1760 & Tacky's rebellion" [2014] eJlTaxR 8; (2014) 12(1) eJournal of Tax Research 162
• Whait, Robert B --- "Exploring innovations in tax administration" [2014] eJlTaxR 7; (2014) 12(1) eJournal of Tax Research 130
• Dick, Caroline --- "Taxation in Australia up until 1914: the warp and weft of protectionism" [2014] eJlTaxR 6; (2014) 12(1) eJournal of Tax Research 104
• Frecknall-Hughes, Jane --- "Locke, Hume, Johnson and the continuing relevance of tax history" [2014] eJlTaxR 5; (2014) 12(1) eJournal of Tax Research 87
• Jensen, Erik --- "The Tiley trilogy and US anti-avoidance law" [2014] eJlTaxR 4; (2014) 12(1) eJournal of Tax Research 74
• Taylor, C John --- "Send a strong man to England" [2014] eJlTaxR 3; (2014) 12(1) eJournal of Tax Research 32
• O'Connell, Ann --- "Managing Tax Avoidance: Recent UK experience" [2014] eJlTaxR 2; (2014) 12(1) eJournal of Tax Research 6
• McKerchar, Margaret --- "Editorial Announcement" [2014] eJlTaxR 1; (2014) 12(1) eJournal of Tax Research 5

2013

• Chatalova, Natalia; Evans, Chris --- "Too rich to rein in? the under-utilised wealth tax base" [2013] eJlTaxR 21; (2013) 11(3) eJournal of Tax Research 434
• Jain, Saurabh; Prebble, John; Bunting, Kristina --- "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" [2013] eJlTaxR 20; (2013) 11(3) eJournal of Tax Research 386
• Killian, Sheila --- "Crossed lines: two cases of tax policy incoherence" [2013] eJlTaxR 19; (2013) 11(3) eJournal of Tax Research 375
• Cullen, Richard --- "Far east tax policy lessons: good and bad stories from Hong Kong" [2013] eJlTaxR 18; (2013) 11(3) eJournal of Tax Research 342
• Hashimzade, Nigar; Myles, Gareth --- "The European Union constitution and the development of tax policy" [2013] eJlTaxR 17; (2013) 11(3) eJournal of Tax Research 321
• Bird, Richard M; Wilkie, J Scott --- "Designing tax policy: constraints and objectives in an open economy" [2013] eJlTaxR 16; (2013) 11(3) eJournal of Tax Research 284
• Slemrod, Joel --- "Buenas notches: lines and notches in tax system design" [2013] eJlTaxR 15; (2013) 11(3) eJournal of Tax Research 259
• Tran-Nam, Binh; Taylor, C John --- "Introduction to the 10th anniversary issue of the eJournal of Tax Research" [2013] eJlTaxR 14; (2013) 11(3) eJournal of Tax Research 246
• Tran-Nam, Binh --- "Editorial Announcement" [2013] eJlTaxR 13; (2013) 11(3) eJournal of Tax Research 245
• Marriott, Lisa; Randal, John; Holmes, Kevin --- "Tax experiments in the real world" [2013] eJlTaxR 12; (2013) 11(2) eJournal of Tax Research 216
• Minas, John; Lim, Youngdeok --- "Taxing capital gains - views from Australia, Canada and the United States" [2013] eJlTaxR 11; (2013) 11(2) eJournal of Tax Research 191
• Mangioni, Vince; McKerchar, Margaret --- "Strengthening the validity and reliability of the focus group as a method in tax research" [2013] eJlTaxR 10; (2013) 11(2) eJournal of Tax Research 176
• Jakobsson, Niklas --- "Attitudes toward municipal income tax rates in Sweden: Do people vote with their feet?" [2013] eJlTaxR 9; (2013) 11(2) eJournal of Tax Research 157
• Fisher, Rodney --- "Interpreting tax statutes: imposing purpose on a results based test" [2013] eJlTaxR 8; (2013) 11(2) eJournal of Tax Research 138
• Dirkis, Michael; Bondfield, Brett --- "The developing international framework and practice for the exchange of tax related information: evolution or change?" [2013] eJlTaxR 7; (2013) 11(2) eJournal of Tax Research 115
• Tran-Nam, Binh; Sharkey, Nolan --- "Editorial Announcement" [2013] eJlTaxR 6; (2013) 11(2) eJournal of Tax Research 114
• Saleheen, Ahmed Munirus --- "The use of discretions in taxation: the case of VAT in Bangladesh" [2013] eJlTaxR 5; (2013) 11(1) eJournal of Tax Research 97
• Mookhey, Sheena --- "Tax disputes system design" [2013] eJlTaxR 4; (2013) 11(1) eJournal of Tax Research 79
• Memon, Najeeb --- "Looking at Pakistani Presumptive Income Tax through principles of a good tax?" [2013] eJlTaxR 3; (2013) 11(1) eJournal of Tax Research 40
• Halkyard, Andrew --- "Tax incentives to encourage migration of skilled labour: another tax expenditure or a failure of tax residence?" [2013] eJlTaxR 2; (2013) 11(1) eJournal of Tax Research 23
• McKerchar, Margaret; Bloomquist, Kim; Pope, Jeff --- "Indicators of tax morale: an exploratory study" [2013] eJlTaxR 1; (2013) 11(1) eJournal of Tax Research 5

2012

• Boccabella, Dale --- "An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance" [2012] eJlTaxR 27; (2012) 10(3) eJournal of Tax Research 621
• Wilson-Rogers, Nicole --- "Reforming the Western Australian state tax anti-avoidance strategy" [2012] eJlTaxR 26; (2012) 10(3) eJournal of Tax Research 589
• Barrett, Jonathan; Veal, John --- "Land taxation: a New Zealand perspective" [2012] eJlTaxR 25; (2012) 10(3) eJournal of Tax Research 573
• Guglyuvatyy, Evgeny --- "Australia's carbon policy - a retreat from core principles" [2012] eJlTaxR 24; (2012) 10(3) eJournal of Tax Research 552
• Hasseldine, John; Holland, Kevin; van der Rijt, Pernill --- "Companies and taxes in the UK: actors, actions, consequences and responses" [2012] eJlTaxR 23; (2012) 10(3) eJournal of Tax Research 532
• Hamilton, Stuart --- "New dimensions in regulatory compliance - building the bridge to better compliance" [2012] eJlTaxR 22; (2012) 10(2) eJournal of Tax Research 483
• Kerr, Jason --- "Tax return simplification: risk key engagement, a return to risk?" [2012] eJlTaxR 21; (2012) 10(2) eJournal of Tax Research 465
• Whait, Robert --- "Developing risk management strategies in tax administration: the evolution of the Australian Tax Office's compliance model" [2012] eJlTaxR 20; (2012) 10(2) eJournal of Tax Research 436
• Poppelwell, Elisabeth; Kelly, Gail; Wang, Xin --- "Intervening to reduce risk: identifying sanction thresholds among SME tax debtors" [2012] eJlTaxR 19; (2012) 10(2) eJournal of Tax Research 403
• Langham, Jo'Anne; Paulsen, Neil; Hartel, Charmine E J --- "Improving tax compliance strategies: can the theory of planned behavior predict business compliance?" [2012] eJlTaxR 18; (2012) 10(2) eJournal of Tax Research 364
• James, Simon --- "Behavioural economics and the risks of tax administration" [2012] eJlTaxR 17; (2012) 10(2) eJournal of Tax Research 345
• Hickman, Kristin --- "Navigating a transition in US tax administration" [2012] eJlTaxR 16; (2012) 10(2) eJournal of Tax Research 329
• Harvey, J Richard --- "FACTA and Schedule UTP: Are these unilateral US actions doomed unless accepted by other countries?" [2012] eJlTaxR 15; (2012) 10(2) eJournal of Tax Research 304
• Hansford, Ann; Hasseldine, John --- "Tax compliance costs for small and medium sized enterprises (SMEs): the case of the UK" [2012] eJlTaxR 14; (2012) 10(2) eJournal of Tax Research 288
• Coolidge, Jacqueline --- "Findings of tax compliance cost surveys in developing countries" [2012] eJlTaxR 13; (2012) 10(2) eJournal of Tax Research 250
• Bevacqua, John --- "Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification" [2012] eJlTaxR 12; (2012) 10(2) eJournal of Tax Research 227
• Smulders, Sharon; Stiglingh, Madeleing; Franzsen, Rieland; Lizelle --- "Tax compliance costs for the small business sector in South Africa - establishing a baseline" [2012] eJlTaxR 11; (2012) 10(2) eJournal of Tax Research 184
• McKerchar, Margaret; Walpole, Michael; Tran-Nam, Binh --- "Editorial" [2012] eJlTaxR 10; (2012) 10(2) eJournal of Tax Research 182
• Warren, Neil --- "Fiscal Equalisation and State Incentive for Policy Reform" [2012] eJlTaxR 9; (2012) 10(1) eJournal of Tax Research 165
• Dafflon, Bernard --- "Solidarity and the Design of Equalization: Setting Out the Issues" [2012] eJlTaxR 8; (2012) 10(1) eJournal of Tax Research 138
• Smith, Greg --- "The Way Forward on State Tax Reform: an AFTSR Perspective" [2012] eJlTaxR 7; (2012) 10(1) eJournal of Tax Research 126
• Almendral, Violeta Ruiz --- "Sharing Taxes and Sharing the Deficit in Spanish Fiscal Federalism" [2012] eJlTaxR 6; (2012) 10(1) eJournal of Tax Research 88
• Vaillancourt, Francois --- "Own Revenues in Federations: Tax Powers, Tax Bases, Tax Rates and Collection Arrangements in Five Federal Countries" [2012] eJlTaxR 5; (2012) 10(1) eJournal of Tax Research 65
• Blochliger, Hansjorg; Vammalle, Camila --- "Going Beyond a Zero-sum Game: Reforming Fiscal Relations" [2012] eJlTaxR 4; (2012) 10(1) eJournal of Tax Research 49
• Boadway, Robin --- "International Lessons in Fiscal Federalism Design" [2012] eJlTaxR 3; (2012) 10(1) eJournal of Tax Research 21
• Fenna, Alan --- "The Character of Australian Federalism" [2012] eJlTaxR 2; (2012) 10(1) eJournal of Tax Research 12
• Warren, Neil --- "Fiscal Federalism under Review (at Speed) Editorial" [2012] eJlTaxR 1; (2012) 10(1) eJournal of Tax Research 5

2011

• Guglyuvatyy, Evgeny --- "Recent Changes in International Taxation and Double Tax Agreements in Russia" [2011] eJlTaxR 18; (2011) 9(3) eJournal of Tax Research 339
• Taylor, C John --- "Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" [2011] eJlTaxR 17; (2011) 9(3) eJournal of Tax Research 294
• Sharkey, Nolan Cormac; Bain, Kathrin --- "An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits" [2011] eJlTaxR 16; (2011) 9(3) eJournal of Tax Research 268
• Yang, Bin; Song, Chun Ping --- "A Comparative Study of the OECD Model, UN Model and China's Treaties with Respect to Rights to Tax Income and Capital" [2011] eJlTaxR 15; (2011) 9(3) eJournal of Tax Research 254
• Vanderwolk, Jefferson --- "Hong Kong's New Tax Treaty Network" [2011] eJlTaxR 14; (2011) 9(3) eJournal of Tax Research 247
• Sharkey, Nolan Cormac; Bain, Kathrin --- "Editorial" [2011] eJlTaxR 13; (2011) 9(3) eJournal of Tax Research 245
• Baker, Melanie --- "Managing GST Litigation" [2011] eJlTaxR 12; (2011) 9(2) eJournal of Tax Research 220
• Stitt, Ross --- "Financial Supplies: Bundling and Unbundling" [2011] eJlTaxR 11; (2011) 9(2) eJournal of Tax Research 194
• Benedict, Kavita --- "The Australian GST Regime and Financial Services: How Did We Get Here and Where are We Going" [2011] eJlTaxR 10; (2011) 9(2) eJournal of Tax Research 174
• Ahmed, Saira; Ahmed, Vaqar; O'Donoghue, Cathal --- "Reforming Indirect Taxation in Pakistan: a Macro-micro Analysis" [2011] eJlTaxR 9; (2011) 9(2) eJournal of Tax Research 153
• Mangioni, Vince --- "Transparency in the Valuation of Land for Land Tax Purposes in New South Wales" [2011] eJlTaxR 8; (2011) 9(2) eJournal of Tax Research 140
• Walpole, Michael --- "Editorial" [2011] eJlTaxR 7; (2011) 9(2) eJournal of Tax Research 138
• Yang, Ying; Ge, Esther; Barns, Ross --- "Towards Effective and Efficient Identification of Tax Agent Compliance Risk: a Stratified Random Sampling Approach" [2011] eJlTaxR 6; (2011) 9(1) eJournal of Tax Research 116
• Lavermicocca, Catriona --- "Tax Risk Management Practices and Their Impact on Tax Compliance Behaviour -The Views of Tax Executives from Large Australian Companies" [2011] eJlTaxR 5; (2011) 9(1) eJournal of Tax Research 89
• Datt, Kalmen; Keating, Mark --- "Travelex and American Express: a Tale of Two Countries -The Australian and New Zealand Treatment of Identical Transactions Compared for GST" [2011] eJlTaxR 4; (2011) 9(1) eJournal of Tax Research 71
• Breuer, Christian; Nam, Chang Woon --- "VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU" [2011] eJlTaxR 3; (2011) 9(1) eJournal of Tax Research 59
• Datt, Kalmen; Sawyer, Adrian --- "Listed Corporations and Disclosure: Australia and New Zealand - a Contrasting Yet Converging Dynamic" [2011] eJlTaxR 2; (2011) 9(1) eJournal of Tax Research 38
• Vazquez-Caro, Jaime; Bird, Richard M --- "Benchmarking Tax Administrations in Developing Countries: a Systematic Approach" [2011] eJlTaxR 1; (2011) 9(1) eJournal of Tax Research 5

2010

• Warren, Neil --- "Tax Devolution and Intergovernmental Transfer Policy Options in a Budgetary Crisis: UK Lessons from Australia" [2010] eJlTaxR 11; (2010) 8(2) eJournal of Tax Research 215
• Yan, Xu; Halkyard, Andrew --- "The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: a Chinese Case Study" [2010] eJlTaxR 10; (2010) 8(2) eJournal of Tax Research 188
• Hansford, Ann; McKerchar, Margaret --- "Future Global Challenges to Achieve Fairness in Environmental Taxation: Moving Beyond the Dimensions of Horizontal and Vertical Equity" [2010] eJlTaxR 9; (2010) 8(2) eJournal of Tax Research 175
• Fisher, Rodney; Coleman, Cynthia --- "The Hardship Discretion - Building Bridges with the Community" [2010] eJlTaxR 8; (2010) 8(2) eJournal of Tax Research 162
• Forman, Jonathan --- "Using Refundable Tax Offsets to Help Low-income Taxpayers: What Do We Know, and What Can we Learn from Other Countries?" [2010] eJlTaxR 7; (2010) 8(2) eJournal of Tax Research 128
• Roach, Murray --- "Combating the Phoenix Phenomenon: an Analysis of International Approaches" [2010] eJlTaxR 6; (2010) 8(2) eJournal of Tax Research 90
• Tran-Nam, Binh --- "Editorial Announcements" [2010] eJlTaxR 5; (2010) 8(2) eJournal of Tax Research
• Keating, Mark --- "GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" [2010] eJlTaxR 4; (2010) 8(1) eJournal of Tax Research 64
• Saad, Natrah --- "Fairness Perceptions and Compliance Behaviour: the Case of Salaried Taxpayers in Malaysia after Implementation of the Self-Assessment System" [2010] eJlTaxR 3; (2010) 8(1) eJournal of Tax Research 32
• Sawyer, Adrian --- "Financial Institutions' Tax Disclosures and Discourse: Analysing Recent Australasian Evidence" [2010] eJlTaxR 2; (2010) 8(1) eJournal of Tax Research 6
• Tran-Nam, Binh --- "Editorial Announcements" [2010] eJlTaxR 1; (2010) 8(1) eJournal of Tax Research 5

2009

• McKerchar, Margaret; Evans, Chris --- "Sustaining Growth in Developing Economies through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities" [2009] eJlTaxR 8; (2009) 7(2) eJournal of Tax Research 171
• Schaupp, Ludwig Christian; Carter, Lemuria D --- "Antecedents to e-File Adoption: the US Citizen's Perspective" [2009] eJlTaxR 7; (2009) 7(2) eJournal of Tax Research 158
• Gary, Robert F; Terando, William D; Bouillon, Marvin L --- "Are JCT Analyses of Tax Change Proposals Useful to Individual Taxpayers?" [2009] eJlTaxR 6; (2009) 7(2) eJournal of Tax Research 134
• Lignier, Philip --- "The Managerial Benefits of Tax Compliance: Perception by Small Business Taxpayers" [2009] eJlTaxR 5; (2009) 7(2) eJournal of Tax Research 106
• Wilson-Rogers, Nicole; Pinto, Dale --- "Tax Reform: a Matter of Principle? an Integrated Framework for the Review of Australian Taxes" [2009] eJlTaxR 4; (2009) 7(1) eJournal of Tax Research 72
• Bhandari, Monica --- "Tax Advantages for Bungling Trustees" [2009] eJlTaxR 3; (2009) 7(1) eJournal of Tax Research 54
• Taylor, Grantley; Tower, Greg --- "Impact of Adoption of IFRS on the Thinly Capitalised Position of Australian Companies" [2009] eJlTaxR 2; (2009) 7(1) eJournal of Tax Research 37
• Haug, Michael; Holscher, Luise; Vollans, Tim --- "An Examination of the Influence of Inheritance Tax upon Business Succession - Lessons for Germany" [2009] eJlTaxR 1; (2009) 7(1) eJournal of Tax Research 5

2008

• Eleftheriou, Konstantinos --- "Modelling the Effects of Corporate Taxation in the Underground Economy" [2008] eJlTaxR 9; (2008) 6(2) eJournal of Tax Research 169
• Yesegat, Wollela Abehodie --- "Value Added Tax Administration in Ethiopia: a Reflection of Problems" [2008] eJlTaxR 8; (2008) 6(2) eJournal of Tax Research 145
• Alley, Clinton; Bentley, Duncan --- "The Increasing Imperative of Cross-Disciplinary Research in Tax" [2008] eJlTaxR 7; (2008) 6(2) eJournal of Tax Research 122
• Cashmere, Maurice; Fisher, Rodney --- "Defining Ordinary Income after McNeil" [2008] eJlTaxR 6; (2008) 6(2) eJournal of Tax Research 90
• Mourao, Paulo Reis --- "The Consequence of Fiscal Illusion on Economic Growth" [2008] eJlTaxR 5; (2008) 6(2) eJournal of Tax Research 82
• Appelgren, Leif --- "The Effect of Audit Strategy Information on Tax Compliance - an Empirical Study" [2008] eJlTaxR 4; (2008) 6(1) eJournal of Tax Research 67
• Sharkey, Nolan Cormac --- "The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions: Minimisation of Taxation" [2008] eJlTaxR 3; (2008) 6(1) eJournal of Tax Research 45
• Greggi, Marco --- "Avoidance and abus de droit: the European Approach in Tax Law" [2008] eJlTaxR 2; (2008) 6(1) eJournal of Tax Research 23
• McKerchar, Margaret --- "Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation" [2008] eJlTaxR 1; (2008) 6(1) eJournal of Tax Research 5

2007

• Clark, W Steven --- "Tax Policy for Investment" [2007] eJlTaxR 11; (2007) 5(2) eJournal of Tax Research 244
• Arachi, Giampaolo; Santoro, Alessandro --- "Tax Enforcement for SMEs: Lessons from the Italian Experience?" [2007] eJlTaxR 10; (2007) 5(2) eJournal of Tax Research 225
• Cockfield, Arthur --- "Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries" [2007] eJlTaxR 9; (2007) 5(2) eJournal of Tax Research 199
• Brooks, Kim --- "Tax Treaty Treatment of Royalty Payments from Low-Income Countries: a Comparison of Canada and Australia's Policies" [2007] eJlTaxR 8; (2007) 5(2) eJournal of Tax Research 169
• Avi-Yonah, Reuven; Tran-Nam, Binh; Walpole, Michael --- "Introduction" [2007] eJlTaxR 7; (2007) 5(2) eJournal of Tax Research 168
• Chandoevwit, Worawan; Dahlby, Bev --- "The Marginal Cost of Public Funds for Excise Taxes in Thailand" [2007] eJlTaxR 6; (2007) 5(1) eJournal of Tax Research 135
• Evans, Chris --- "Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia" [2007] eJlTaxR 5; (2007) 5(1) eJournal of Tax Research 105
• Burton, Mark --- "Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance?" [2007] eJlTaxR 4; (2007) 5(1) eJournal of Tax Research 71
• Martin, Fiona --- "Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" [2007] eJlTaxR 3; (2007) 5(1) eJournal of Tax Research 59
• Simmons, Richard S --- "What Future for the Corporate Tax in the New Century?" [2007] eJlTaxR 2; (2007) 5(1) eJournal of Tax Research 40
• Hin, Poh Eng --- "Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Singapore" [2007] eJlTaxR 1; (2007) 5(1) eJournal of Tax Research 5

2006

• Macdonald, Arlene --- "Testamentary Trusts: Not Just 'Another' Trust?" [2006] eJlTaxR 10; (2006) 4(2) eJournal of Tax Research 153
• Fisher, Rodney --- "Taxing Financial Arrangements: Harmonising Tax and Accounting?" [2006] eJlTaxR 9; (2006) 4(2) eJournal of Tax Research 132
• Cooper, Gordon S --- "Promoter Penalties" [2006] eJlTaxR 8; (2006) 4(2) eJournal of Tax Research 117
• Cannon, Bill; Edmundson, Peter --- "Refocusing on Fundamental Principles of Stamp Duty" [2006] eJlTaxR 7; (2006) 4(2) eJournal of Tax Research 101
• Deutsch, Bob --- "Eulogy - John Charles Raneri" [2006] eJlTaxR 6; (2006) 4(2) eJournal of Tax Research 98
• Walpole, Michael; Tran-Nam, Binh --- "Preface - Editors' Note" [2006] eJlTaxR 5; (2006) 4(2) eJournal of Tax Research 97
• Hansford, Ann; Lymer, Andrew; Pilkington, Catherine --- "IT Adoption Strategies and their Application to e-filing Self-Assessment Tax Returns: the Case of the UK" [2006] eJlTaxR 4; (2006) 4(1) eJournal of Tax Research 80
• McManus, Jacqui; Warren, Neil --- "The Case for Measuring Tax Gap" [2006] eJlTaxR 3; (2006) 4(1) eJournal of Tax Research 61
• Wilson-Rogers, Nicole --- "Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?" [2006] eJlTaxR 2; (2006) 4(1) eJournal of Tax Research 25
• McCann, Ewen; Edgar, Tim --- "The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows" [2006] eJlTaxR 1; (2006) 4(1) eJournal of Tax Research 5

2005

• Pinto, Dale --- "Book Review- Global Challenges in Tax Administration" [2005] eJlTaxR 14; (2005) 3(2) eJournal of Tax Research 335
• Evans, Chris; Carlon, Shirley; Massey, Darren --- "Record Keeping Practices and Tax Compliance of SME's" [2005] eJlTaxR 13; (2005) 3(2) eJournal of Tax Research 288
• Abery, Elaine --- "Taxing Non-Fixed Trusts" [2005] eJlTaxR 12; (2005) 3(2) eJournal of Tax Research 274
• Devo, Ken --- "The Attitudes of Tertiary Students on Tax Evasio and the Penalties for ta Evasion- a Pilot Study and Demographic Analysis" [2005] eJlTaxR 11; (2005) 3(2) eJournal of Tax Research 222
• Manaf, Nor Aziah Abdul; Hasseldine, John; Hodges, Ron --- "The Determinants of Malaysian Land Taxpayers' Compliance Attitudes" [2005] eJlTaxR 10; (2005) 3(2) eJournal of Tax Research 206
• Dunbar, David G --- "Trans-Tasman Tax Refore: the Real Story" [2005] eJlTaxR 9; (2005) 3(2) eJournal of Tax Research 170
• Bulckaen, Fabrizio; Stampini, Marco --- "Commodity Tax Reforms in a Many Consumers Economy: a Viable Decision-Making Procedure" [2005] eJlTaxR 8; (2005) 3(2) eJournal of Tax Research 151
• Gallagher, Patrick --- "Obituary - the Honorable Justice DGraham Hill" [2005] eJlTaxR 7; (2005) 3(2) eJournal of Tax Research 147
• Editors --- "Editorial Announcement" [2005] eJlTaxR 6; (2005) 3(2) eJournal of Tax Research 146
• Warren, Neil; Harding, Ann; Lloyd, Rachel --- "GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02" [2005] eJlTaxR 5; (2005) 3(1) eJournal of Tax Research 117
• O'Donnell, Jim --- "Quarantining Interest Deductions for Negatively Geared Rental Property Investments" [2005] eJlTaxR 4; (2005) 3(1) eJournal of Tax Research 65
• Loo, Ern Chen; Ho, Juan Keng --- "Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment" [2005] eJlTaxR 3; (2005) 3(1) eJournal of Tax Research 47
• Tan, Lin Mei; Veal, John --- "Tax Knowledge for Undergraduate Accounting Majors: Conceptual v Technical" [2005] eJlTaxR 2; (2005) 3(1) eJournal of Tax Research 28
• Eden, Sandra --- "Judicial Control of Tax Negotiation" [2005] eJlTaxR 1; (2005) 3(1) eJournal of Tax Research 5

2004

• Turner, Liane; Apelt, Christine --- "Globalisation, Innovation and Information Sharing in Tax Systems: the Australian experience of the diffusion and adoption of electronic lodgement" [2004] eJlTaxR 13; (2004) 2(2) eJournal of Tax Research 241
• Karlinsky, Stewart; Burton, Hughlene; Blanthorne, Cindy --- "Perceptions of Tax Evasion as a Crime" [2004] eJlTaxR 12; (2004) 2(2) eJournal of Tax Research 226
• Sharkey, Nolan --- "Tax Reform in the China Context: the corporate tax unit & Chinese enterprise" [2004] eJlTaxR 11; (2004) 2(2) eJournal of Tax Research 210
• Prebble, John --- "Trusts and Double Taxation Agreements" [2004] eJlTaxR 10; (2004) 2(2) eJournal of Tax Research 192
• Moss, Philip --- "Towards Community Ownership of the Tax System: the taxation Ombudsman's perspective" [2004] eJlTaxR 9; (2004) 2(2) eJournal of Tax Research 183
• Lee, Natalie --- "The Effect of the Human Rights Act 1998 on Taxation Policy and Administration" [2004] eJlTaxR 8; (2004) 2(2) eJournal of Tax Research 155
• Grbich, Yuri --- "New Modalities in Tax Decision-Making: Applying European experience to Australia" [2004] eJlTaxR 7; (2004) 2(1) eJournal of Tax Research 125
• Ott, Katarina --- "The Evolution of the Informal Economy and Tax Evasion in Croatia" [2004] eJlTaxR 6; (2004) 2(1) eJournal of Tax Research 113
• Lai, Ming-Ling; Obid, Siti Normala Sheikh; Meera, Ahamed Kameel --- "Towards an Electronic Filing System: a Malaysian survey" [2004] eJlTaxR 5; (2004) 2(1) eJournal of Tax Research 100
• Freedman, Judith --- "Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges" [2004] eJlTaxR 4; (2004) 2(1) eJournal of Tax Research 71
• Sawyer, Adrian --- "Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS?" [2004] eJlTaxR 3; (2004) 2(1) eJournal of Tax Research 8
• Evans, Chris --- "The Cedric Sandford Medal" [2004] eJlTaxR 2; (2004) 2(1) eJournal of Tax Research 6
• Tran-Nam, Binh --- "Editorial Announcement" [2004] eJlTaxR 1; (2004) 2(1) eJournal of Tax Research 5

2003

• Hill, Graham --- "Scheme New Zealand or an Example of the Operation of Div 165" [2003] eJlTaxR 8; (2003) 1(2) eJournal of Tax Research 147
• Kasipillai, Jeyapalan; Aripin, Norhani; Amran, Noor Afza --- "The Influence of Education on Tax Avoidance and Tax Evasion" [2003] eJlTaxR 7; (2003) 1(2) eJournal of Tax Research 134
• Cashmere, Maurice J --- "The Interrelation of Scheme and Purpose Under Part IVA" [2003] eJlTaxR 6; (2003) 1(2) eJournal of Tax Research 110
• Erard, Brian; Ho, Chih-Chin --- "Explaining the US Income Tax Compliance Continuum" [2003] eJlTaxR 5; (2003) 1(2) eJournal of Tax Research 93
• Evans, Chris --- "Studying the Studies: an overview of recent research into taxation operating costs" [2003] eJlTaxR 4; (2003) 1(1) eJournal of Tax Research 64
• Cass, Bettina; Brennan, Deborah --- "Taxing Women: the politics of gender in the tax/transfer system" [2003] eJlTaxR 3; (2003) 1(1) eJournal of Tax Research 37
• van der Hoek, M Peter --- "Tax Harmonization and Competition in the European Union" [2003] eJlTaxR 2; (2003) 1(1) eJournal of Tax Research 19
• Hasseldine, John; Hite, Peggy A --- "The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences" [2003] eJlTaxR 1; (2003) 1(1) eJournal of Tax Research 5