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11 eJTR 1 (2013)

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CONTENTS



5       Indicators of tax morale: an exploratory study
        Margaret McKerchar, Kim Bloomquist and Jeff Pope


23      Tax incentives to encourage migration of skilled labour: another tax
        expenditure or a failure of tax residence?
        Andrew Halkyard


40      Looking at Pakistani Presumptive Income Tax through principles of a
        good tax?
        Najeeb Memon


79      Tax disputes system design
        Sheena Mookhey


97      The use of discretions in taxation: the case of VAT in Bangladesh
        Ahmed Munirus Saleheen










        © School of Taxation and Business Law (Atax), Australian School of Business
          The University of New South Wales


ISSN 1448-2398