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Past issues

Below you will find all issues of the eJournal of Tax Research. You can download the full edition of each issue or the individual articles.

2017 Volume 15, Number 2

PDF Full edition - Volume 15, Number 2, December 2017
PDF EditorialChris Evansp 140
PDF Corruption, complexity and tax evasionVito Tanzip 144
PDF Corruption, taxation, and tax evasionJames Alm and Yongzhengp 161
PDF Corruption, taxes and complianceAnja Baum, Sanjeev Gupta, Elijah Kimani and Sampawende Jules Tapsobap 190
PDF The impact of corruption on tax revenues, tax compliance and economic development: Prevailing trends and mitigation actions in AfricaBernd Schlentherp 217
PDF Causes and consequences of corruption in tax administration: An Indonesian case studyChristine Tjen and Chris Evansp 243
PDF Tax and corruption: Is sunlight the best disinfectant? A New Zealand case studyLisa Marriottp 262
PDF Tax corruption and private sector development in VietnamNgoc Anh Nguyen, Quang Hung Doan and Binh Tran-Namp 290
PDF Applying foreign anti-corruption law in the Chinese tax context: Conceptual difficulties and challengesNolan Sharkey and James Fraserp 312
PDF Morality associated with fraud, corruption and tax evasion in South AfricaBoela (AP) Swanepoel and Jacolize Meiringp 333
PDF Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case studyHeidi Zummo, Bronwyn McCredie and Kerrie Sadiqp 359

2017 Volume 15, Number 1

2016 Volume 14, Number 3

2016 Volume 14, Number 2

2016 Volume 14, Number 1

2015 Volume 13, Number 3

2015 Volume 13, Number 2

2015 Volume 13, Number 1

2014 Volume 12, Number 2

2014 Volume 12, Number 1

2013 Volume 11, Number 3

2013 Volume 11, Number 2

2013 Volume 11, Number 1

2012 Volume 10, Number 3

2012 Volume 10, Number 2

2012 Volume 10, Number 1

2011 Volume 9, Number 3

2011 Volume 9, Number 2

2011 Volume 9, Number 1

2010 Volume 8, Number 2

2010 Volume 8, Number 1

2009 Volume 7, Number 2

2009 Volume 7, Number 1

2008 Volume 6, Number 2

2008 Volume 6, Number 1

2007 Volume 5, Number 2

2007 Volume 5, Number 1

2006 Volume 4, Number 2

2006 Volume 4, Number 1

2005 Volume 3, Number 2

2005 Volume 3, Number 1

2004 Volume 2, Number 2

2004 Volume 2, Number 1

2003 Volume 1, Number 2

2003 Volume 1, Number 1