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31 Int'l Tax J. 1 (2005)

handle is hein.journals/intaxjo31 and id is 1 raw text is: '7,~ J9~kA Vol. 31, No. 1 Winter 2005 Contents Spanish Tax on Stock and Stock Options in the Capital of a Non-Spanish Company When Awarded to an Employee By Pilar Molina Gomez-Arnau 5- An Exploratory Cross-Cultural Study of Tax Fairness Perceptions and Tax Compliance Behavior in Australia and Hong Kong By Grant Richardson I t Tax Preferences and Initial Public Offerings Packaging by the Listed Companies in China By Z.Jun Lin, Liyan Wang and Xianqian Lin2 Pronatalist Tax Expenditures in Singapore: Quantifying the Subsidies and the Disparity Between Actual and Expected Subsidies By Poh Eng Hin 43

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