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2012 eJournal of Tax Research
2012 eJournal of Tax Research
Warren, Neil --- "Fiscal Federalism under Review (at Speed) Editorial" [2012] eJlTaxR 1; (2012) 10(1) eJournal of Tax Research 5
Fenna, Alan --- "The Character of Australian Federalism" [2012] eJlTaxR 2; (2012) 10(1) eJournal of Tax Research 12
Boadway, Robin --- "International Lessons in Fiscal Federalism Design" [2012] eJlTaxR 3; (2012) 10(1) eJournal of Tax Research 21
Blochliger, Hansjorg; Vammalle, Camila --- "Going Beyond a Zero-sum Game: Reforming Fiscal Relations" [2012] eJlTaxR 4; (2012) 10(1) eJournal of Tax Research 49
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
Almendral, Violeta Ruiz --- "Sharing Taxes and Sharing the Deficit in Spanish Fiscal Federalism" [2012] eJlTaxR 6; (2012) 10(1) eJournal of Tax Research 88
Smith, Greg --- "The Way Forward on State Tax Reform: an AFTSR Perspective" [2012] eJlTaxR 7; (2012) 10(1) eJournal of Tax Research 126
Dafflon, Bernard --- "Solidarity and the Design of Equalization: Setting Out the Issues" [2012] eJlTaxR 8; (2012) 10(1) eJournal of Tax Research 138
Warren, Neil --- "Fiscal Equalisation and State Incentive for Policy Reform" [2012] eJlTaxR 9; (2012) 10(1) eJournal of Tax Research 165
McKerchar, Margaret; Walpole, Michael; Tran-Nam, Binh --- "Editorial" [2012] eJlTaxR 10; (2012) 10(2) eJournal of Tax Research 182
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
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
Coolidge, Jacqueline --- "Findings of tax compliance cost surveys in developing countries" [2012] eJlTaxR 13; (2012) 10(2) eJournal of Tax Research 250
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
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
Hickman, Kristin --- "Navigating a transition in US tax administration" [2012] eJlTaxR 16; (2012) 10(2) eJournal of Tax Research 329
James, Simon --- "Behavioural economics and the risks of tax administration" [2012] eJlTaxR 17; (2012) 10(2) eJournal of Tax Research 345
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
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
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
Kerr, Jason --- "Tax return simplification: risk key engagement, a return to risk?" [2012] eJlTaxR 21; (2012) 10(2) eJournal of Tax Research 465
Hamilton, Stuart --- "New dimensions in regulatory compliance - building the bridge to better compliance" [2012] eJlTaxR 22; (2012) 10(2) eJournal of Tax Research 483
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
Guglyuvatyy, Evgeny --- "Australia's carbon policy - a retreat from core principles" [2012] eJlTaxR 24; (2012) 10(3) eJournal of Tax Research 552
Barrett, Jonathan; Veal, John --- "Land taxation: a New Zealand perspective" [2012] eJlTaxR 25; (2012) 10(3) eJournal of Tax Research 573
Wilson-Rogers, Nicole --- "Reforming the Western Australian state tax anti-avoidance strategy" [2012] eJlTaxR 26; (2012) 10(3) eJournal of Tax Research 589
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
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