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32 Austl. Tax F. [i] (2017)

handle is hein.journals/austraxrum32 and id is 1 raw text is: THE TAX INSTITUTE The dissenting opinion of BRICS practitioners on the BEPS agenda Eva Eberhartinger and Matthias Petutschnig I What can the United Kingdom's tax dispute resolution system learn from Australia? An evaluation and recommendations from a dispute systems design perspective Melinda Jone 59 The relationship between CSR and tax avoidance: an international perspective Stewart Jones, Dr Max Baker and Ben Forrest Lay 95 Invisible taxation: fantasy or just good service design? JoAnne Langham and Neil Paulsen 129 Did tax cuts on earned income reduce welfare participation in Canada? Nathan Berg and Todd Gabel 175 Estimating aggregate tax compliance costs: a new approach using a state space model Hao Wu and Binh Tran-Nam 197 The impact of tax on the prospects of achieving target retirement wealth in Australian default superannuation plans Lisa Samarkovski, Richard Copp, Osei K Wiafe and Brett Freudenberg 225 Book review: Tax simplification Edited by Chris Evans, Richard Krever and Peter Mellor 247 0