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32 Austl. Tax F. [i] (2017)

handle is hein.journals/austraxrum32 and id is 1 raw text is: 




THE   TAX  INSTITUTE


       The dissenting opinion of BRICS practitioners
       on the BEPS  agenda
       Eva Eberhartinger and Matthias Petutschnig                      I

       What can the United Kingdom's  tax dispute
       resolution system learn from Australia?
       An evaluation and recommendations   from a
       dispute systems design perspective
       Melinda Jone                                                   59

       The relationship between CSR  and tax avoidance:
       an international perspective
       Stewart Jones, Dr Max Baker and Ben Forrest Lay       95

       Invisible taxation: fantasy or just good service design?
       JoAnne Langham and Neil Paulsen                               129

       Did tax cuts on earned income reduce welfare
       participation in Canada?
       Nathan Berg and Todd Gabel                                    175

       Estimating aggregate tax compliance costs:
       a new approach  using a state space model
       Hao Wu and Binh Tran-Nam                                      197

       The impact of tax on the prospects of achieving target
       retirement wealth in Australian default superannuation plans
       Lisa Samarkovski, Richard Copp, Osei K Wiafe and Brett Freudenberg  225

       Book review: Tax simplification
       Edited by Chris Evans, Richard Krever and Peter Mellor  247
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