Critical to a country's tax revenue base is taxpayer compliance, with Allingham and Sandmo's model of tax compliance predicting that if detection is likely and penalties are severe, people will be more compliant. However, the mixed evidence about the deterrence effect has been attributed to such...

A Value Added Tax (VAT) is seen as critical in providing the tax revenue base for governments, especially developing nations. However, prior research about VAT compliance costs has largely occurred in developed nations and has generally excluded psychological and corruption costs. This article...

The formulation and implementation of sustainability in policy-making is an enormous challenge for both public and private sectors in developing and emerging economies. Policy-makers in these economies face particular challenges because they have so many economic, social and environmental...

The main purpose of this paper is to empirically investigate the impacts of remittance inflows, financial inclusion, and economic development and whether inward remittances may help to construct an inclusive financial system. Using both endogeneity-robust generalized method of moments and a...

Countries in the South-Asian region like Bangladesh are extremely vulnerable to the impacts of climate change for a number of reasons. These include extreme weather events such as tropical cyclones, monsoons, temperature variation and higher risk of sea level rise. Rapid and unplanned human...

Recently Australia has added another aspect to its tax administration via the introduction of pro bono tax clinics which allow university tax students to assist disadvantaged members of the community. In addition to assisting the community, the clinics are helping to build the next generation of...