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Current issue


Below you will find the latest issue of the eJournal of Tax Research. You can either download the full edition or individual articles.

 Issue: Volume 11, Number 3 2013
eJTR_Vol11-No3_2013.pdfFull edition - Volume 11, Number 3 2013
eJTR-Editorial-Announcement-Vol-11-No-3pg245.pdfEditorial Announcement245Binh Tran-Nam
eJTR-Introduction-10th-Anniversary-Vol-11-No-3pg246.pdfIntroduction to the 10th anniversary issue of the eJournal of Tax Research246Binh Tran-Nam, C John Taylor
eJTR-Buenas-notches-Vol-11-No-3pg259.pdfBuenas notches: lines and notches in tax system design259Joel Slemrod
eJTR-Designing-tax-policy-Vol-11-No-3pg284.pdfDesigning tax policy: constraints and objectives in an open economy284Richard M. Bird, J. Scott Wilkie
eJTR-European-union-constitution-Vol-11-No-3pg321.pdfThe European Union constitution and the development of tax policy321Nigar Hashimzade and Gareth Myles
eJTR-Far-east-tax-policy-lessons-Vol-11-No-3pg342.pdfFar east tax policy lessons: good and bad stories from Hong Kong342Richard Cullen
eJTR-Crossed lines-Vol-11-No-3pg375.pdfCrossed lines: two cases of tax policy incoherence375Sheila Killian
eJTR-Conduit companies-Vol11-No-3pg386.pdfConduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties386Saurabh Jain, John Prebble, Kristina Bunting
eJTR-Too-rich-to-rein-in-Vol-11-No-3pg434.pdfToo rich to rein in? The under-utilised wealth tax base434Natalia Chatalova and Chris Evans
 Issue: Volume 12, Number 1 2014
eJTR_Vol12-No1_2014-Tribute-to-the-late-Professor-John-Tiley.pdfFull edition - Volume 12, Number 1 20141-281Margaret McKerchar
eJTR_Vol12-No1_2014-Editorial-Announcement-pg-5.pdfEditorial Announcement5Margaret McKerchar
eJTR_Vol12-No1_2014-Managing-Tax-Avoidance-pg-6.pdfManaging Tax Avoidance: Recent UK experience6-31Ann O’Connell
eJTR_Vol12-No1_2014-Send-a-Strong-Man-to-England-pg-32.pdfSend a strong man to England32-73C John Taylor
eJTR_Vol12-No1_2014-The-Tiley-Trilogy-and-US-Anti-Avoidance-Law-pg-74.pdfThe Tiley trilogy and US anti-avoidance law74-86Erik Jensen
eJTR_Vol12-No1_2014-The-Continuing-Relevance-of-Tax-History-pg-87.pdfLocke, Hume, Johnson and the continuing relevance of tax history87-103Jane Frecknall-Hughes
eJTR_Vol12-No1_2014-Taxation-in-Australia-up-until-1914-pg-104.pdfTaxation in Australia up until 1914: the warp and weft of protectionism104-129Caroline Dick
eJTR_Vol12-No1_2014-Exploring-Innovations-in-Tax-Administration-pg-130.pdfExploring innovations in tax administration130-161Robert B Whait
eJTR_Vol12-No1_2014-Taxing-Jamaica-pg-162.pdfTaxing Jamaica: the Stamp Act of 1760 & Tacky’s rebellion162-184Lynne Oats, Pauline Sadler, Carlene Wynter
eJTR_Vol12-No1_2014-Not-argued-from-but-prayed-to-Who-is-Afraid-of-Legal-Principles-pg-185.pdfNot argued from but prayed to. Who’s afraid of legal principles?185-217Hans Gribnau
eJTR_Vol12-No1_2014-Progressivity-in-the-Tax-Transfer-system-pg-218.pdfProgressivity in the tax transfer system218-237Helen Hodgson
eJTR_Vol12-No1_2014-The-Impact-of-British-colonial-Rule-on-the-Malaysian-Income-Tax-System-pg-238.pdfThe impact of British colonial rule on the Malaysian income tax system238-252Ern Chen Loo, Margaret McKerchar
eJTR_Vol12-No1_2014-The-Dutch-East-India-Companys-Tax-Farming-in-18th-Century-Malacca-pg-253.pdfThe Dutch East India Company’s tax farming in 18th century Malacca253-281Diane Kraal, Jeyapalan Kasipillai
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