Now showing items 1-3 of 3

  • A conceptual map of tax rule change 

    Oats, Lynne; Sadler, Pauline (The Tax Institute, 2011)
    The purpose of this paper is to present a conceptual map to assist tax scholars in framing their analyses of tax rule change. The map is developed in two stages; the first identifies the various factors that bring pressure ...
  • Tax risk management: evidence from the US 

    Mulligan, Emer; Oats, Lynne (Sweet & Maxwell, 2009)
    Tax risk management is a worldwide phenomenon with growing prominence in the discourse of both revenue authorities and corporate taxpayers. In the US, in-house tax professionals are now subject to unprecedented calls for ...
  • Taxing Jamaica: the Stamp Act of 1760 & Tacky's rebellion 

    Oats, Lynne; Sadler, Pauline; Wynter, Carlene (Australian School of Business, University of New South Wales, 2014)
    In 1760 the colonial assembly in Jamaica passed an act imposing stamp duties on the island colony as a response to increased costs in the wake of a slave rebellion. This article examines the conditions in Jamaica which led ...