eJTR
eJournal of Tax Research (eJTR)
To access eJTR articles please visit the eJournal of Tax Research website (http://www.atax.unsw.edu.au/ejtr/home.htm)
Current Issue: Volume 6, Number 1
Margaret McKerchar Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation pp 5-22 PDF
Marco Greggi Avoidance and abus de droit: The European Approach in Tax Law pp 23-44 PDF
Nolan Cormac Sharkey The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions: Minimisation of Taxation pp 45-66 PDF
Leif Appelgren The Effect of Audit Strategy Information on Tax Compliance – An Empirical Study pp 67-81 PDF
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Number 2 of Volume 5, 2007
The papers are a refereed selection of the papers presented at the conference Tax and Development held by the OECD/International Network for Tax Research at the University of Michigan Law School in November 2006. The conference brought together academics from both developed and developing countries. In keeping with the cross-disciplinary and international nature of the journal, this issue includes contributions from authors affiliated with various international institutions including the OECD, and institutions from Canada and Italy, discussing a range of topics.
The table of contents follows:
Reuven Avi-Yonah, Binh Tran-Nam and Michael Walpole Introduction pp 168 PDF
Kim Brooks Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies pp 169-198 PDF
Arthur Cockfield Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries pp 199-224 PDF
Giampaolo Arachi and Alessandro Santoro Tax Enforcement for SMEs: Lessons from the Italian Experience? pp 225-243 PDF
W. Steven Clark Tax Policy for Investment pp 244-265
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Highlights of previous issues
2007 Volume 5, Number 1:
Poh Eng Hin “Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Singapore” pp 5-39
Richard S. Simmons “What Future for the Corporate Tax in the New Century?” pp 40-58
Fiona Martin “Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test” pp 59-70
Mark Burton “Responsive Regulation and the Uncertainty of Tax Law – Time to Reconsider the Commissioner’s Model of Cooperative Compliance?” pp 71-104
Chris Evans “Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia” pp 105-134
Worawan Chandoevwit and Bev Dahlby “The Marginal Cost of Public Funds for Excise Taxes in Thailand” pp 135-167
2006 Volume 4, Number 2:
Rodney Fisher “Taxing Financial Arrangements: Harmonising Tax and Accounting” p132
2005 Volume 3, Number 2:
Nor Aziah Abdul Manaf, John Hasseldine and Ron Hodges “The Determinants of Malaysian Land Taxpayers’ Compliance Attitudes” pp 206-221
2005 Volume 3, Number 1:
Ern Chen Loo and Juan Keng Ho “Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self-Assessment” pp45 – 62
2004 Volume 2, Number 2:
Nolan Sharkey “Tax Reform in the China Context: The corporate tax unit & Chinese enterprise” pp 210-225
2004 Volume 2, Number 1:
Judith Freedman “Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges” pp 71-99
