Volume 9, Issue 1 (July 2011) 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:
- Jaime Vázquez-Caro & Richard M. Bird, Benchmarking Tax Administrations in Developing Countries: A Systematic Approach (pp. 5-37)
- Kalmen Datt & Adrian Sawyer, Listed Corporations and Disclosure: Australia and New Zealand – A Contrasting Yet Converging Dynamic (pp. 38-58)
- Christian Breuer & Chang Woon Nam, VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU (pp. 59-70)
- Kalmen Datt & Mark Keating, Travelex and American Express: A Tale of Two Countries — The Australian and New Zealand Treatment of Identical Transactions Compared for GST (pp. 71-88)
- Catriona Lavermicocca, Tax Risk Management Practices and Their Impact on Tax Compliance Behaviour — The Views of Tax Executives from Large Australian Companies (pp. 89-115)
- Ying Yang, Esther Ge & Ross Barns, Towards Effective and Efficient Identification of Tax Agent Compliance Risk: A Stratified Random Sampling Approach (pp. 116-37)
