Potential tax ratio, tax effort and tax inefficiency in the OECD: an empirical study using the stochastic tax frontier model - Journal 01 Jul 2022
Estimating aggregate tax compliance costs: a bivariate state space approach - Journal 01 Jul 2021
Determinants of level of taxation: An empirical study of OECD countries from 2006 to 2016 - Journal 01 Mar 2020
GST/VAT general anti'avoidance approaches: some preliminary findings from a comparative study of Australia and South Africa - Journal 01 Jul 2017
Estimating aggregate tax compliance costs: a new approach using a state space model - Journal 01 Apr 2017
The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners' perspective - Journal 01 Oct 2016
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - Journal 01 May 2014
Personal taxpayer compliance costs: Recent evidence from Australia - Journal 01 Apr 2014
How close are taxable income and accounting profit? An empirical study of large Australian companies - Journal 01 Sep 2013
A comparative analysis of tax advisers' perception of small business tax law complexity: United States, Australia and New Zealand - Journal 01 Dec 2012
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