Atax eJournal of Tax Research Publishes New Issue

Volume 10, Issue 2 (Oct. 2012) of the eJournal of Tax Research, published by Atax (Australian Taxation Studies Program), University of New South Wales, Sydney, Australia, and edited by Binh Tran-Nam & Michael Walpole, is available on its web site:

• Margaret McKerchar, Michael Walpole & Binh Tran-Nam, Editorial (p. 182)
• Sharon Smulders, Madeleing Stiglingh, Riel Franzsen & Lizelle Fletcher, Tax Compliance Costs for the Small Business Sector in South Africa (p.184)
• John Bevacqua, Australian Business Taxpayer Rights to Compensation for Loss Caused by Tax Official Wrongs -- A Call for Legislative Clarification (p.227)
• Jacqueline Coolidge, Findings of Tax Compliance Cost Surveys in Developing Countries (p. 250)
• Ann Hansford & John Hasseldine, Tax Compliance Costs for Small and Medium Sized Enterprises (SMEs): The Case of the UK (p.288)
• J. Richard (Dick) Harvey, Jr., FACTA and Schedule UTP: Are These Unilateral US Actions Doomed
  Unless Accepted by Other Countries? (p.304)
• Kristin Hickman, Navigating a Transition in US Tax Administration (p.329)
• Simon James, Behavioural Economics and the Risks of Tax Administration (p.345)
• Jo’Anne Langham, Neil Paulsen & Charmine E. J. Härtel, Improving Tax Compliance Strategies: Can the Theory of Planned Behavior Predict Business Compliance? (p.364)
• Elisabeth Poppelwell, Gail Kelly & Xin Wang, Intervening to Reduce Risk: Identifying Sanction Thresholds Among SME Tax Debtors (p.403)
• Robert Whait, Developing Risk Management Strategies in Tax Administration: The Evolution of the Australian Tax Office’s Compliance Model (p.436)
• Jason Kerr, Tax Return Simplification: Risk Key Engagement, a Return to Risk? (p.465)
• Stuart Hamilton, New Dimensions in Regulatory Compliance -- Building the Bridge to Better Compliance (p.483)