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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