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5 eJTR [i] (2007)

handle is hein.journals/ejotaxrs5 and id is 1 raw text is: CONTENTS 5 Fiscal Misperceptions Associated with Tax Expenditure Spending: the Case of Pronatalist Tax Incentives in Singapore Poh Eng Hin 40 What Future for the Corporate Tax in the New Century? Richard S. Simmons 59 Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test Fiona Martin 71 Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance? Mark Burton 105 Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia Chris Evans 13 5 The Marginal Cost of Public Funds for Excise Taxes in Thailand Worawan Chandoevwit and Bev Dahlby © Atax, The University of New South Wales ISSN 1448-2398 eJournal of Tax Research

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