8th Annual TARC Conference 2020
Speakers and abstracts
Below is a list of our speakers and abstracts for this year's Conference:-
Please note that these are subject to change.
| Speaker | Title | Speaker | Title |
| Muhammad Ashfaq Ahmed | UN MTC Article 5: The Predatory Ploy - A Neo-Marxist Mapping of the Permanent Establishment | Jiao Li | tbc |
| Angelos Alexopoulos | Fraud Detection in VAT Networks | Antoine Malézieux | Culture, Immigration and Tax Compliance |
| Zareh Asatryan | Nudging for Tax Compliance: A Meta-Analysis | Osita Mba | Cheating the Public Revenue: The Meaning of 'Tax Avoidance' and 'Tax Evasion' in English Law |
| Precious Angelo Brenni | Who is Non-Compliant? Residential Occupancy, Local Amenities, and Property Tax Arrears | Emer Mulligan | Empirical Investigation of Effective Adoption of Digital Technology for Citizen-centric Tax Administration |
| Thiess Buettner | Income Tax Deductibility of Services to Combat VAT Evasion | Vincent Ooi | Defining the Conceptual Limits of General Anti-Avoidance Rules |
| T Qivi Hady Daholi | "The Road Not Taken." Unlocking the Conundrums of Transfer Pricing Dispute in Indonesia | Trifon Pavkov | Uncovering the Tax Elasticity using Administrative Data: Evidence from a Comprehensive Tax Reform |
| Stephen Daly | Priority-setting in tax administration | Aldi Pratama | Institutional logics in tax analytics: evidence from Indonesia |
| Marie-Thérèse Dugas |
The position of the Canadian tax authorities about the evolution of the instruments suggested by the OECD in terms of sales taxes since the launch of Action 1 of the BEPS project |
Arifin Rosid | Assessing the Effectiveness of Law Enforcement in Improving Tax Compliance: An Empirical Investigation |
| Mathias Dunker |
Tax transparency through Mandatory Qualitative Disclosures - Information Content of UK Tax Strategy Reports |
Reyhaneh Safaei | Do Risk-based Tax Audits Hinder Tax Avoidance and Non-compliance? |
| Jonathan Farrar |
Social norms of retributive justice for tax evasion and indirect effects on taxpayers' compliance |
Johanne Søndergaard | Undeclared Danish Labor: using linked individual-level tax data to estimate undeclared work in Denmark |
| Duccio Gamannossi degl' Innocente | VAT Threshold(s) | Qian Song | The quality of tax reporting for financial reporting purposes |
| Norman Gemmell | Using Bunching Methods to Estimate the Elasticity of Taxable Income in New Zealand | Raffael Speitmann | Does Trust Lead to Sweetheart Deals in Tax Bargaining? |
| Antoine Genest-Grégoire | Measuring Tax Evasion with Lists: A Canadian Experiment | George Turner | What gets measured gets done? |
| Richard Highfield | Diagnosing the VAT/GST Compliance Burden: A Cross-Country Assessment | Mohammed Abdullahi Umar | Exploring the phenomenon of multiple taxation in a typical developing country |
| Najibullah Nor Isak | How does Somalia Manage to Tax the Informal Business Sector of Mogadishu, the Capital City? | Mazhar Waseem | Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax |
| Lotta Björklund Larsen | Taxtech Imaginaries: Outsourcing tax audits by introducing digitized information chains at the Swedish Tax Agency | Maximillian Zieser | Tax Audit 2:0: The Acceptance of Online-Based, Automatic Tax Audits |
| Rosella Levaggi | Tax evasion and debt in a dynamic general equilibrium model |