6th Annual TARC Conference, 23rd & 24th April 2018

The 6th Annual Tax Administration Research Centre (TARC) Conference, took place at the University of Exeter on the 23rd and 24th of April 2018, and a wide variety of studies at various stages of completion were presented. The Conference brought together a lively set of presenters and audience and diverse set of research studies. The disciplinary mix has become a hallmark of the TARC programme, and the Conference provides a venue for stimulating debate from different perspectives about the ways in which our tax systems are and could be administered now and in the future. 

For an overview of the papers, see Journal of Tax Administration, Volume 4, Issue 2 (forthcoming), and click here for the Conference Programme.

 

Presenter  TitlePresentation
Brian Erard Ghosts in the Tax Machinery  
Ifeanyichukwu Azuka Aniyie Taxpayer compliance behaviour: report of a multi-sage mixed methods investigation  
Aleksandra Bal Technology Trends and Taxation  
Marc Berenson Transitioning to Greater Trust and Tax Compliance from Taxes and Trust: from Coercion to Compliance in Poland, Russia and Ukraine  
Lotta Bjorklund Larsen

Striving for legitimacy. The Swedish fiscal system in practice

 
Marina Bornman Principles of rewarding voluntary tax compliance  
Duncan Cleary Tax Administration and Firm Performance: New Data and Evidence for Emerging Markets and Developing Economies Duncan Cleary presentation
John D'Attoma Mass attitutudes towards the Federal Budget  
Eva Eberhartinger Corporate Governance and Taxation: the case of co-operative compliance  
Norman Gemmell Estimating Self-Employment Income Gaps from Register and Survey Data: Evidence from New Zealand  
Hanneke Hermsen Exploring the future of taxation: a Blockchain Scenario Study   
Kevin Holland Dynamic analysis of Corporate Tax Management Strategies  
David Rodriguez Justicia Ideology and tax morale  
Michael Masiya Lessons from Voluntary Compliance Window (VCW), Malawi's Tax Amnesty Programme  
David Massey How "The Kinks" can enlighten us about Bunching at the Kinds. What do Taxpayers, Tax Advisers and Fron-Line Eax Administrators really get up to at those Kink Poiknts?  
Paul Morton What is Tax Simplification?  
Trifon Pavkov Flat tax reforms, European Union accession, and earnings inqualiy in Bulgaria  
Amedeo Piolatto Tax Evasion in the Housing Market  
Sayee Prassana Digitalization of tradtional business models - Transfer pricing implications of Business Restructurings  
Adrian Sawyer Contributions of Tax Committees: A New Zealand Perspective  
Leon Van Rijswijk Reaching SMEs through their tax practitioner. A survey among Tax Practitioners by the Netherlands Tax and Customs Administration  
Jelte Veberne Taxation and the Informal Business Sector in Uganda: an EXploratory Socio-Legal Research  
Guocheng Wang Satisfaction with public services in china from heterogeneous behaviour  

Conference keynote speech - Brian Erard