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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.

2016 Volume 14, Number 2

PDF Full edition - Volume 14, Number 2 2016
PDF EditorialGrant Wardell-Johnson and Robin Woellnerp 251
PDF Beyond polemics: Poverty, taxes, and noncomplianceMichelle Lyon Drumblp 253
PDF Taxpayer rights in Australia twenty years after the introduction of the Taxpayers' CharterDuncan Bentleyp 291
PDF Tax disputes, litigation costs and access to tax justiceBinh Tran-Nam and Michael Walpolep 319
PDF International experiences of tax simplification and distinguishing between necessary and unnecessary complexityTamer Budak, Simon James and Adrian Sawyerp 337
PDF What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rulesAnn Kayis-Kumarp 359
PDF Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from IndonesiaArifin Rosid, Chris Evans and Binh Tran-Namp 387
PDF The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UKTamer Budak and Simon Jamesp 426
PDF 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 ZealandSimon James and Andrew Maplesp 455
PDF To shame or not to shame: That is the questionKalmen Dattp 486
PDF The use of CAATTs in tax audits - lessons from some international practicesAgung Darono and Danny Ardiantop 506

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