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19 eJTR [i] (2021-2022)

handle is hein.journals/ejotaxrs19 and id is 1 raw text is: \Volume IQ \umber 1 June 2021 CONTENTS Editorial 1 The relevance of supply side taxation for attracting foreign direct investment to developing countries: evidence from Egypt Mahmoud M Abdellatif, Ashraf G Eid and Abdel-Salam G Abdel-Salam 17 GST treatment of electronic commerce: comparing the Singaporean and Australian approaches Evgeny Guglyuvatyy and Nikolai Milogolov 48 Taxpayer wealth and federal tax revenue under a tax policy that shields retained earnings used for growth from taxes Robert M Hull and John B Hull 97 Earmarked taxes: an Indian case study Ashrita Prasad Kotha and Pradnya Talekar 12 1 A review of objections to residential land values used to assess State land tax: a case study of inner Sydney, New South Wales Vince Mangioni and Heather MacDonald 146 Firms' strategic responses to tax policies Sylvia Mwamba 168 Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs Joshua Timothy and Yulianti Abbas © School of Accounting, Auditing & Taxation, UNSW Business School UNSW Sydney ISSN 1448-2398