2019 eJournal of Tax Research

• Bentley, Duncan; Ip, Mary; Mellor, Peter --- "Editorial" [2019] eJlTaxR 8; (2019) 16(3) eJournal of Tax Research 393
• Okello Migai, Clement; de Jong, Julia; Owens, Jeffrey P --- "The sharing economy: turning challenges into compliance opportunities for tax administrations" [2019] eJlTaxR 9; (2019) 16(3) eJournal of Tax Research 395
• Bornman, Marina; Wessels --- "The tax compliance decision of the individual in business in the sharing economy" [2019] eJlTaxR 10; (2019) 16(3) eJournal of Tax Research 425
• de Clerq, Bernadene --- "The 'Uberisation' of e-filing in South Africa" [2019] eJlTaxR 11; (2019) 16(3) eJournal of Tax Research 440
• Veit, Amanda --- "Swimming upstream: leveraging data and analytics for taxpayer engagement - an Australian and international perspective" [2019] eJlTaxR 12; (2019) 16(3) eJournal of Tax Research 474
• Milane, Emily; Stewart, Miranda --- "Behavioural insights in tax collection: getting the legal settings right" [2019] eJlTaxR 13; (2019) 16(3) eJournal of Tax Research 500
• Warren, Neil --- "Estimating tax gap is everything to an informed response to the digital era" [2019] eJlTaxR 14; (2019) 16(3) eJournal of Tax Research 536
• Leighton-Daly, Mathew --- "Identity theft and tax crime: has technology made it easier to defraud the revenue?" [2019] eJlTaxR 15; (2019) 16(3) eJournal of Tax Research 578
• Powell, Karen; Hope, Monica --- "Shifting digital currency definitions: current considerations in Australian and US tax law" [2019] eJlTaxR 16; (2019) 16(3) eJournal of Tax Research 594
• Highfield, Richard; Evans, Chris; Walpole, Michael --- "The development and testing of a diagnostic tool for assessing VAT compliance costs: pilot study findings" [2019] eJlTaxR 17; (2019) 16(3) eJournal of Tax Research 620
• Gupta, Ranjana --- "Shifting sands: the unravelling of international exchange of information and disclosure rules on tax matters" [2019] eJlTaxR 18; (2019) 16(3) eJournal of Tax Research 655
• Bentley, Duncan --- "Timeless principles of taxpayer protection: how they adapt to digital disruption" [2019] eJlTaxR 19; (2019) 16(3) eJournal of Tax Research 679
• Bevacqua, John; Renolds, Victor --- "The digital divide and taxpayer rights - cautionary findings from the United States " [2019] eJlTaxR 20; (2019) 16(3) eJournal of Tax Research 714
• Sadiq, Kerrie; Sawyer, Adrian; McCredie, Bronywn --- "Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems" [2019] eJlTaxR 21; (2019) 16(3) eJournal of Tax Research 737
• Hodzic, Sabina --- "Tax administrative challenges of the digital economy: the Croatian experience" [2019] eJlTaxR 22; (2019) 16(3) eJournal of Tax Research 762
• Gueydi, Salah; Abdellatif, Mamoud M --- "The transformation of tax administration functions in the automatic exchange of information era - a developing country's perspective" [2019] eJlTaxR 23; (2019) 16(3) eJournal of Tax Research 780
• Stark, Karen; Smulders --- "Compliance costs matter - the case of South African individual taxpayers" [2019] eJlTaxR 24; (2019) 16(3) eJournal of Tax Research 801
• Jone, Melinda --- "The Internal Revenue Service's Future State initiative and its impact on the tax dispute resolution system of the United States: a dispute sys" [2019] eJlTaxR 25; (2019) 16(3) eJournal of Tax Research 824
• Brabazon, Mark --- "After the flood: transparent and hybrid entities in Australian tax treaties after the MLI" [2019] eJlTaxR 26; (2019) 17(1) eJournal of Tax Research 1
• de Villiers, Marize; Nienaber, Sarel Gerhardus --- "he differential impact of CO2 penalties, CO2 incentives and information policies on consumer behaviour when purchasing a new motor vehicle" [2019] eJlTaxR 27; (2019) 17(1) eJournal of Tax Research 35
• Muthitacharoen, Athiphat --- "Assessing the importance of taxation on foreign direct investment: evidence from Southeast Asian developing countries" [2019] eJlTaxR 28; (2019) 17(1) eJournal of Tax Research 63
• Oguttu, Annet Wanyana; Kayis-Kumar, Ann --- "Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 1)" [2019] eJlTaxR 29; (2019) 17(1) eJournal of Tax Research 83
• Puji, Astuti Titiek; Rahmawati; Aryani, Y Anni; Setiawan, Doddy --- "The effect of family ownership on aggressive tax avoidance in Indonesia" [2019] eJlTaxR 30; (2019) 17(1) eJournal of Tax Research 105
• Trenta, Cristina --- "European VAT and the digital economy: recent developments" [2019] eJlTaxR 31; (2019) 17(1) eJournal of Tax Research 118
• Taylor, John; Tran-Nam, Binh --- "Editorial" [2019] eJlTaxR 1; (2019) 16(2) eJournal of Tax Research 266
• Hickman, Kristin --- "From capital gains to tax administration, and everything in between: in honour of Professor Chris Evans" [2019] eJlTaxR 2; (2019) 16(2) eJournal of Tax Research 269
• Steyn, Theuns; Smulders, Sharon; Stark, Karen; Penning, Ilinza --- "Capital gains tax research: an initial synthesis of the literature" [2019] eJlTaxR 3; (2019) 16(2) eJournal of Tax Research 278
• Hasseldine, John; Fatemi, Darius --- "Tax practitioner judgements and client advocacy: the blurred boundary between capital gains vs. ordinary income" [2019] eJlTaxR 4; (2019) 16(2) eJournal of Tax Research 303
• Freduenberg, Brett; Minas, John --- "Reforming Australia's 50 per cent capital gains tax discount incrementally" [2019] eJlTaxR 5; (2019) 16(2) eJournal of Tax Research 317
• Vaillancourt, Francois; Kerkhoff, Anna --- "Capital gains taxation in Canada, 1972-2017: evolution in a federal setting" [2019] eJlTaxR 6; (2019) 16(2) eJournal of Tax Research 340
• Sadiq, Kerrie; Sawyer, Adrian --- "New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia" [2019] eJlTaxR 7; (2019) 16(2) eJournal of Tax Research 362