All published volumes of JATTA are provided below.

2023 | Volume 18

2022 | Volume 17

Foreword

ALISTAIR HODSON

Looking back on the Approaches of the Courts to Tax, after more than 24 Years on the Bench

SIR WILLIAM YOUNG

Work-integrated Learning for International Students: Developing Self-efficacy through the Australian National Tax Clinic Program

MICHELLE CULL ET AL

Tax Clinics in Australia – The Road to Legitimacy

ROBERT WHAIT, CONNIE VITALE AND DONOVAN CASTELYN

Wīwī i Aotearoa: The Myth of the Akaroa Window Tax

JONATHAN BARRETT

Entering a New Era: Time for a Holistic Review and Revamp of the Tax System in Hong Kong?

WILSON CHOW

Tax Principles and the Serious Hardship Provisions in Aotearoa New Zealand

LISA MARRIOTT

Pendency in the Indian Tax Appeal System

SA MOHAN

Did New Zealand Get It Right? Lessons for the South African GAAR

TERESA PIDDUCK, ANDRE KLOPPER, TSHEPHISO MALEMA AND MICHELLE KIRSTEN

Tax Legislative Drafting – A Superannuation Example: How Safe Is Your Pension?

STEVEN STERN

2021 | Volume 16

2019 | Volume 14

Foreword

- Dale Pinto

Patron’s Address Australasian Tax Teachers Association Conference, 17 January 2019

- GT Pagone

Philistines v Elitists? A Comparison of Australia’s and New Zealand’s Tax-Benefit Treatment of Collectors of Artworks

- Jonathan Barrett

Factors that Influence Tax Evasion Perceptions in Australia and Turkey: A Structural Equation Model Study

- Ken Devos and Metin Argan

How Equitable is Australia’s Progressive Tax Rate? A Review at Higher Income Levels

- Sally-Ann Joseph and Micheal Mallon

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana — Lessons From New Zealand

- Tshepiso Makara and Adrian Sawyer

A Critical Review of the Proposed Law to Remove the Main Residence Exemption for Non-residents

- John McLaren

Taxation, Innovation and Education: Reflections on a Flipped Lecture Room

- Ian Murray, Melissa Cianfrini, Jared Clements and Nicole Wilson-Rogers

How Could Sales of Residential Premises Between Otherwise Unregistered Homeowners Be Brought Into the Vat Base?

- Christine Peacock

The OECD’s Multilateral Instrument — Will It Be an Effective Solution for New Zealand to Counter Multinational Tax Avoidance?

- Andrew MC Smith

Minimising Potential Tax Avoidance by Strengthening Tax Policy on Transfer Pricing in Indonesia

- Maria Rud Tambunan, Haula Rosdiana and Edi Slamet Irianto

Key Employability Skills Required of Tax Accountants

- Lin Mei Tan and Fawzi Laswad

Prior Experience, Trust, and is Success Model: A Study on the Use of Tax E-filing in Indonesia

- Christine Tjen, Vitria Indriani and Panggah Tri Wicaksono

 

2020 | Volume 15

2018 | Volume 13

Foreword

- Diane Kraal and Ken Devos

Property Taxes as a Policy Response to Foreign Investment as a Perceived Cause of Housing Unaffordability

- Jonathan Barrett

Is the Literacy of Small Business Owners Important for Cash Flow Management?: The Experts’ Perspective

- Melissa Belle Isle, Brett Freudenberg and Tapan Sarker
Peer-Assisted Learning: Perspectives of a Former Student Tutor

- Donovan Castelyn

Crowd-Sourced Funding – Was Tax Considered?

- Stephen Graw
Assessing the Taxation of Superannuation in Terms of Horizontal and Vertical Equity

- John Harrison

Role of Tax Knowledge and Skills: What are the Graduate Skills Required by Small to Medium Accounting Firms

- Sharon Hayes, Brett Freudenberg and Deborah Delaney

Inland Revenue’s New Circular Compliance Model – An Overview

- Alistair Hodson
Rhetoric and Pandering: An Examination of Tax Policy Announcements in the Harper- Trudeau Era

- Tamara Larre

Taxpayer Attitudes, Compliance Benefits Perceptions and Compliance Costs of the Value Added Tax System in Botswana

- Tshepiso Makara And Nthati Rametse

Tax, Debt, Fine and Penalty Collection in New Zealand: Equitable Treatment or Inequitable Outcomes?

- Lisa Marriott

Taxation Education in Secondary Schools

- Annette Morgan and Donovan Castelyn

Is There a Viable Way to Tax the Consumption of Immovable Property That Is More Consistent with the Economic Objective of the VAT?

- Christine Peacock

The Implementation of the Goods and Services Tax in Malaysia: Potential Issues Perceived by Business Taxpayers

- Appadu Santhariah, Binh Tran-Nam, Dale Boccabella and Nthati Rametse

 

2017 | Volume 12

 

EARLIER EDITIONS

Below you will find complete PDF versions of the earliest volumes of JATTA.