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"The association of mandatory tax disclosures with the readability and tone of voluntary tax reports"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Rowntree (No 3)	[2021] FCA 306	Federal Court of Australia	Australia - Commonwealth	12 Mar 2021	AustLII		1
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
Tax Transparency Reporting and Benford's Law'	(2019) 34 Australian Tax Forum 1	Australian Tax Forum	Australia	circa 2019			1
Burton v Commissioner of Taxation	[2018] FCA 1857	Federal Court of Australia	Australia - Commonwealth	27 Nov 2018	AustLII		2
"An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes"	(2018) 40 Journal of the American Taxation Association 1	Journal of the American Taxation Association		circa 2018			1
"Tax and corruption: Is sunlight the best disinfectant? A New Zealand case study"	(2017) 15 (2) E-Journal of Tax Research 262	E-Journal of Tax Research	Australia	circa 2017	AustLII		1
Tech Mahindra Ltd v Commissioner of Taxation	[2016] FCAFC 130	Federal Court of Australia	Australia - Commonwealth	22 Sep 2016	AustLII		3
"Market Reaction to the Positiveness of Annual Report Narratives"	(2016) 48 (4) British Accounting Review 415	British Accounting Review	United Kingdom	circa 2016			1
"Tax compliance and the public disclosure of tax information: an Australia/Norway comparison"	(2015) 13 E-Journal of Tax Research 108	E-Journal of Tax Research	Australia	circa 2015	AustLII		1
"The Persistence of Book-Tax Differences"	(2015) 47 (4) British Accounting Review 339	British Accounting Review	United Kingdom	circa 2015			1
P Craig, UK, EU and Global Administrative Law, Foundations and Challenges (Cambridge University Press	[2015] Ch 2	Court of Chancery	United Kingdom	circa 2015	LexisNexis / Westlaw		2
Social Welfare and Pensions (No	2 Act 2013		United Kingdom	circa 2013			16
"The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan"	(2013) 66 (3) National Tax Journal 571	National Tax Journal	United States	circa 2013			1
"Scaling policy preferences from Coded Political Texts"	(2011) 36 Legislative Studies Quarterly 123	Legislative Studies Quarterly	United States	circa 2011			1
"In Defence of Individual Tax Privacy"	(2011) 61 Emory Law Journal 265	Emory Law Journal	United States	circa 2011	HeinOnline / LexisNexis		1
"The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness"	(2010) 21 (4) Critical Perspectives on Accounting 342	Critical Perspectives on Accounting		circa 2010			1
"Show Us the Money"	(2009) 123 Tax Notes 148	Tax Notes	United States	circa 2009			1
"The Future of Tax Privacy"	(2008) 61 (4) National Tax Journal 883	National Tax Journal	United States	circa 2008			1
"Tax Culture: A Basic Concept for Tax Politics"	(2008) 38 Economic Analysis and Policy 153	Economic Analysis and Policy		circa 2008			2
[2007] Ch 8	[2007] Ch 8	Court of Chancery	United Kingdom	circa 2007	LexisNexis / Westlaw		3
"Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?"	(2005) 18 Canadian Journal of Law and Jurisprudence 95	Canadian Journal of Law and Jurisprudence	Canada	circa 2005	HeinOnline / LexisNexis		2
"Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives"	(2003) 56 (4) National Tax Journal 803	National Tax Journal	United States	circa 2003			1
"Taxpayers Perceptions of the Fairness of the Tax System A Preliminary Study"	(1998) 4 New Zealand Journal of Taxation Law and Policy 59	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1998			4
Fairness and SelfInterest'	(1992) 4 Advances in Taxation 115	Advances in Taxation		circa 1992			2
Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1991] ATS 49		Australia	circa 1991	AustLII		10
"Tax Glasnost for Millionaires: Peeking Behind the Veil of Ignorance along the Publicity-Privacy Continuum"	(1990) 18 New York University Review of Law and Social Change 951	New York University Review of Law and Social Change	United States - New York	circa 1990			1