2007 eJournal of Tax Research

• Hin, Poh Eng --- "Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Singapore" [2007] eJlTaxR 1; (2007) 5(1) eJournal of Tax Research 5
• Simmons, Richard S --- "What Future for the Corporate Tax in the New Century?" [2007] eJlTaxR 2; (2007) 5(1) eJournal of Tax Research 40
• Martin, Fiona --- "Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" [2007] eJlTaxR 3; (2007) 5(1) eJournal of Tax Research 59
• Burton, Mark --- "Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance?" [2007] eJlTaxR 4; (2007) 5(1) eJournal of Tax Research 71
• Evans, Chris --- "Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia" [2007] eJlTaxR 5; (2007) 5(1) eJournal of Tax Research 105
• Chandoevwit, Worawan; Dahlby, Bev --- "The Marginal Cost of Public Funds for Excise Taxes in Thailand" [2007] eJlTaxR 6; (2007) 5(1) eJournal of Tax Research 135
• Avi-Yonah, Reuven; Tran-Nam, Binh; Walpole, Michael --- "Introduction" [2007] eJlTaxR 7; (2007) 5(2) eJournal of Tax Research 168
• Brooks, Kim --- "Tax Treaty Treatment of Royalty Payments from Low-Income Countries: a Comparison of Canada and Australia's Policies" [2007] eJlTaxR 8; (2007) 5(2) eJournal of Tax Research 169
• Cockfield, Arthur --- "Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries" [2007] eJlTaxR 9; (2007) 5(2) eJournal of Tax Research 199
• Arachi, Giampaolo; Santoro, Alessandro --- "Tax Enforcement for SMEs: Lessons from the Italian Experience?" [2007] eJlTaxR 10; (2007) 5(2) eJournal of Tax Research 225
• Clark, W Steven --- "Tax Policy for Investment" [2007] eJlTaxR 11; (2007) 5(2) eJournal of Tax Research 244