Forthcoming Papers

The following papers have been accepted for publication in future issues of the Journal of Tax Administration:

• Augustinos Dimitras, Vasileios Fourlas, Erich Kirchler, and George Peppas - The leverage effect of audits on future compliance: Evidence from Greek micro businesses
• Dustin Micah Grant - Exploring the tax preparation disconnects between small CPA firms and younger generation clients
• Claudio A. Agostini - Small firms and presumptive tax regimes in Chile: Tax avoidance and equity
• Amy Lawton - Do tax professionals know what a tax is? Tax conceptions amongst the tax profession
• Santiago Caram, Sangeeta Khorana, and Marco Biagetti - Workers in the shadow economy and impact on taxes: Findings from advanced, emerging and developing countries
• Evangellos Douvas - Greeks living abroad and the Greek tax jurisdiction: Factors influencing taxpayer’s behaviour
• Chris Thorpe - Does the UK actually like trusts?
• Paulo Dias & Miguel André Ramalho Cláudio - Under-taxation of Digital Businesses: A comparative analysis between digital companies and traditional businesses
  
• Natalie Gold, Shi Zhuo, James Thom - Making tax easy: Can prompts reduce dishonesty and errors in self-declared tax liabilities and relief entitlements? An online experiment using a simulated tax return form
  
• Lisette van der Hel – van Dijk, Maarten Siglé, & Hans Gribnau - Tax Assurance Unveiled: A Stakeholder Model and its Relationship with Cooperative Compliance
• Susana Cristina Rodrigues Aldeia - Debra Directive: A critical analysis
  
• José María Durán-Cabré, Alejandro Esteller-Moré, Daniel Montolio, Javier Vázquez-Grenno - The Impact of Tax Practitioners as Lecturers on Student Tax Perceptions and Preferences: Experimental Evidence
• Basil Dalamagas, John Leventides, Stefanos Tantos - A Multi-Country Approach to the Equity-Efficiency Debate
• Jori Grym & Jaakko Aspara - The Joy of Tax: Communal and Norm-Driven Warm Glow Feelings as Antecedents to Tax Morale.