Taxation

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524: Tax Policy for Investment

W. Steven Clark

523: Tax Enforcement for SMEs: Lessons from the Italian Experience?

Giampaolo Arachi and Alessandro Santoro

522: Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries

Arthur Cockfield

521: Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies

Kim Brooks

516: The Marginal Cost of Public Funds for Excise Taxes in Thailand

Worawan Chandoevwit and Bev Dahlby

515: Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia

Chris Evans

514: Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance

Mark Burton

513: Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test

Fiona Martin

512: What Future for the Corporate Tax in the New Century?

Richard S. Simmons

511: Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Sinapore

Poh Eng Hin

424: Testamentary Trusts: Not Just “Another” Trust?

Arlene Macdonald

423: Taxing Financial Arrangements: Harmonising Tax and Accounting?

Rodney Fisher

422: Promoter Penalties

Gordon S. Cooper

421: Refocusing on Fundamental Principles of Stamp Duty

Bill Cannon and Peter Edmundson

414: IT Adoption Strategies and their Application to e-filing Self-Assessment Tax Returns: The Case of the UK

Ann Hansford, Andrew Lymer and Catherine Pilkington

413: The Case for Measuring Tax Gap

Jacqui McManus and Neil Warren

412: Coming out of the Dark? The Uncertainties that Remain in Respect of Part IVA: How Does Recent Tax Office Guidance Help?

Nicole Wilson-Rogers

411: The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows

Ewen McCann and Tim Edgar

326: Record keeping practices and tax compliance of SMEs

Chris Evans , Shirley Carlon and Darren Massey

325: Taxing Non-Fixed Trusts

Elaine Abery

324: The Attitudes of Tertiary Students on Tax Evasion and the Penalties for Tax Evasion - A Pilot Study and Demographic Analysis

Ken Devos

323: The Determinants of Malaysian Land Taxpayers’ Compliance Attitudes

Nor Aziah Abdul Manaf, John Hasseldine and Ron Hodges

322: Trans-Tasman Tax Reform: The Real Story

David G. Dunbar

321: Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure

Fabrizio Bulckaen and Marco Stampini

315: GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02

Neil Warren, Ann Harding and Rachel Lloyd

314: Quarantining Interest Deductions for Negatively Geared Rental Property Investments

Jim O’Donnell

313: Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment

Ern Chen Loo and Juan Keng Ho

312: Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical

Lin Mei Tan and John Veal

311: Judicial Control of Tax Negotiation

Sandra Eden

226: Globalisation, Innovation and Information Sharing in Tax Systems: The Australian experience of the diffusion and adoption of electronic lodgement

Liane Turner and Christina Apelt

225: Perceptions of Tax Evasion as a Crime

Stewart Karlinsky, Hughlene Burton†, Cindy Blanthorne

224: Tax Reform in the China Context: The corporate tax unit & Chinese enterprise

Nolan Sharkey

223: Trusts and Double Taxation Agreements

John Prebble

222: Towards Community Ownership of the Tax System: The taxation Ombudsman’s perspective

Philip Moss

221: The Effect of the Human Rights Act 1998 on Taxation Policy and Administration

Natalie Lee

101: Is the Risk Profile of Australian Superannuation Funds Changing?

Darren Massey

84: New Modalities in Tax Decision-Making: Applying European experience to Australia

Yuri Grbich

83: The Evolution of the Informal Economy and Tax Evasion in Croatia

Katarina Ott

82: Towards An Electronic Filing System: A Malaysian survey

Ming-Ling Lai, Siti Normala Sheikh Obid and Ahamed Kameel Meera

81: Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges

Judith Freedman

80: Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAs?

Adrian Sawyer

63: Scheme New Zealand or An Example of The Operation of Div 165

Justice Graham Hill

62: The Influence of Education on Tax Avoidance and Tax Evasion

Jeyapalan Kasipillai, Norhani Aripin and Noor Afza Amran

61: The Interrelation of Scheme and Purpose Under Part IVA

Maurice J Cashmere

60: Explaining the U.S. Income Tax Compliance Continuum

Brian Erard and Chih-Chin Ho

54: Studying the Studies: An overview of recent research into taxation operating costs

Chris Evans

53: Taxing Women: The politics of gender in the tax/transfer system

Bettina Cass and Deborah Brennan

52: Tax Harmonization and Competition in the European Union

M van der Hoek

51: The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences

John Hasseldine and Peggy A. Hite

11: The Chinese and Australian Tax Systems: A Comparative Overview

Binh Tran-Nam

10: The Fiscal Incentive Effects of the Australian Equalisation System

Bev Dahlby and Neil Warren

09: Globalisation and the Future of the Corporate Income Tax

Bev Dahlby

08: The Long and Winding Road: A Century of Centralisation in Australian Tax

Rodney Fisher and Jacqueline McManus

07: Current Issues in the Taxation of Intangibles An attempt to tax "Scotch Mist'?

Michael Walpole

06: The study of income tax complexity and unintentional non-compliance: research method and preliminary findings

Margaret McKerchar

05: Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia

Nina J Crimm

04: Double Tax Relief for Foreign Income: A Comparative Study of Advanced Economies

Ernest Larkins

03: Taxation in an Electronic World: the international debate and a role for tax research

Andrew Lymer

02: An Analysis of China's Taxation System and Its Future Development

Zeng Guoxiang

01: Taxing Banks

Kenneth McKenzie