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13 eJTR [i] (2015)

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CONTENTS

      5    Role of reputational risk in tax decision making by large
           companies
           Catriona Lavermicocca and Jenny Buchan

    51     Assessing the quality of services provided by UK tax
           practitioners
           Jane Frecknall-Hughes and Peter Moizer

    76     Relational impact of tax practitioners' behavioural interaction
           and service satisfaction: Evidence from New Zealand
           Ranjana Gupta

  108      Tax compliance and the public disclosure of tax information:
           An Australia/Norway comparison
           Ken Devos and Marcus Zackrisson

  130      Let's talk about tax compliance: Building understanding and
           relationships through discourse
           Robert Whait

  1 58     The internal costs of VAT compliance: Evidence from Australia
           and the United Kingdom and suggestions for mitigation
           Kathrin Bain, Michael Walpole, Ann Hansford and
           Chris Evans

  183      Information sharing by government agencies: The effect on the
           integrity of the tax system
           Peter Bickers, Virginia Hopkins-Burns, April Bennett and
           Rico Namay

  202      Does the Australian Higher Education Loan Program (HELP)
           undermine personal income tax integrity?
           Richard Highfield and Neil Warren

  262      A chilling account: North American and Australasian
           approaches to fears of over-defensive responses to taxpayer
           claims against tax officials
           John Bevacqua

  280      Tax simplification: A review of initiatives in Australia, New
           Zealand and the United Kingdom
           Simon James, Adrian Sawyer and Ian Wallschutzky

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