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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