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11 eJTR [i] (2013)

handle is hein.journals/ejotaxrs11 and id is 1 raw text is: eju0 a 0fTa Researc CONTENTS 5 Indicators of tax morale: an exploratory study Margaret McKerchar, Kim Bloomquist and Jeff Pope 23 Tax incentives to encourage migration of skilled labour: another tax expenditure or a failure of tax residence? Andrew Halkyard 40 Looking at Pakistani Presumptive Income Tax through principles of a good tax? Najeeb Memon 79 Tax disputes system design Sheena Mookhey 97 The use of discretions in taxation: the case of VAT in Bangladesh Ahmed Munirus Saleheen © School of Taxation and Business Law (Atax), Australian School of Business The University of New South Wales ISSN 1448-2398

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