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16 eJTR [i] (2018-2019)

handle is hein.journals/ejotaxrs16 and id is 1 raw text is: Voluni l6, Number I September 20 CONTENTS Editorial John Taylor and Binh Tran-Nam 2 Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy? Mark Burton 37 Value-added tax effort Marius van Oordt 56 A dispute systems design evaluation of the tax dispute resolution system in the United States and possible recommendations from Australia Melinda Jone 87 The effect of professional standards on confirmation bias in tax decision-making Darius Fatemi, John Hasseldine and Peggy Hite 113 Tax and human rights - much ado about nothing Kalmen Datt 139 Confirming the fundamental principles of taxation using Interactive Qualitative Analysis Hanneke du Preez and Madeleine Stiglingh 175 Developing place of activity rules for the South African value- added tax: a comparative research approach Erich Bell, Anculien Schoeman and Gerhard Nienaber