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Religiosity and Tax Compliance: A Comparative Study between Malaysia and Turkey

The issue of tax compliance has been analysed over many years from different perspectives and recent works explore the perspective of personal moral values and… Read More ›

Public Tax-Return Disclosure

Our study provides the most comprehensive empirical analysis to date of the multiple effects of publicly disclosing business tax-return information, which continues to be an… Read More ›

The National and Regional Consequences of Australia’s Goods and Services Tax

Goods and Services Tax (GST) reform options, in the form of widening the base, lifting the rate, and reducing exemptions, have recently returned to prominence… Read More ›

An Ethical Framework for Tax Decision Making by Corporations in Australia

Tax transparency measures introduced by governments in some countries around the world have resulted in  information about large company tax payments being made available to… Read More ›

Are Financial Penalties an Effective Way to Penalise Deliberate Tax Evaders?

All OECD member countries use a tax penalty system, but how many evaluate the effectiveness of their penalties? My working paper attempts to evaluate the… Read More ›