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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| 115 Journal of The Australasian Tax Teachers Association 2020 | 115 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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 1 |
| 116 Journal of The Australasian Tax Teachers Association 2020 | 116 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 117 Journal of The Australasian Tax Teachers Association 2020 | 117 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 118 Journal of The Australasian Tax Teachers Association 2020 | 118 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 119 Journal of The Australasian Tax Teachers Association 2020 | 119 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 120 Journal of The Australasian Tax Teachers Association 2020 | 120 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 121 Journal of The Australasian Tax Teachers Association 2020 | 121 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 122 Journal of The Australasian Tax Teachers Association 2020 | 122 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 123 Journal of The Australasian Tax Teachers Association 2020 | 123 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 124 Journal of The Australasian Tax Teachers Association 2020 | 124 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 125 Journal of The Australasian Tax Teachers Association 2020 | 125 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 126 Journal of The Australasian Tax Teachers Association 2020 | 126 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 127 Journal of The Australasian Tax Teachers Association 2020 | 127 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 128 Journal of The Australasian Tax Teachers Association 2020 | 128 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 129 Journal of The Australasian Tax Teachers Association 2020 | 129 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 130 Journal of The Australasian Tax Teachers Association 2020 | 130 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 131 Journal of The Australasian Tax Teachers Association 2020 | 131 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 132 Journal of The Australasian Tax Teachers Association 2020 | 132 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 133 Journal of The Australasian Tax Teachers Association 2020 | 133 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 134 Journal of The Australasian Tax Teachers Association 2020 | 134 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 135 Journal of The Australasian Tax Teachers Association 2020 | 135 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 136 Journal of The Australasian Tax Teachers Association 2020 | 136 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 137 Journal of The Australasian Tax Teachers Association 2020 | 137 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 138 Journal of The Australasian Tax Teachers Association 2020 | 138 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 139 Journal of The Australasian Tax Teachers Association 2020 | 139 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| 140 Journal of The Australasian Tax Teachers Association 2020 | 140 Journal of The Australasian Tax Teachers Association 2020 | Journal of The Australasian Tax Teachers Association | Australia | circa 2020 | AustLII |
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1 |
| "Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana Lessons from New Zealand" | (2019) 14 Journal of The Australasian Tax Teachers Association 77 | Journal of The Australasian Tax Teachers Association | Australia | circa 2019 | AustLII |
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1 |
| "Taxpayer Attitudes, Compliance Benefits Perceptions and Compliance Costs of the Value Added Tax System in Botswana" | (2018) 13 Journal of The Australasian Tax Teachers Association 246 | Journal of The Australasian Tax Teachers Association | Australia | circa 2018 | AustLII |
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1 |
| "The Implementation of the Goods and Services Tax in Malaysia: Potential Issues Perceived by Business Taxpayers" | (2018) 13 Journal of The Australasian Tax Teachers Association 351 | Journal of The Australasian Tax Teachers Association | Australia | circa 2018 | AustLII |
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1 |
| "GST compliance and challenges for SMEs in Malaysia" | (2017) 15 (3) E-Journal of Tax Research 457 | E-Journal of Tax Research | Australia | circa 2017 | AustLII |
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1 |
| "Tax simplification: a review of initiatives in Australia, New Zealand and the United Kingdom" | (2015) 13 E-Journal of Tax Research 280 | E-Journal of Tax Research | Australia | circa 2015 | AustLII |
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1 |
| "Determinants of tax compliance behavior of corporate taxpayers in Malaysia" | (2014) 12 (2) E-Journal of Tax Research 383 | E-Journal of Tax Research | Australia | circa 2014 | AustLII |
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1 |
| "Findings on the Impact of Sale Assessment on the Compliance Behaviour of Individual Taxpayers in Malaysia: a Case Study Approach" | (2010) 13 Journal of Australian Taxation 1 | Journal of Australian Taxation | Australia | circa 2010 | AustLII |
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2 |
| "Tax Reform in Australia: Impacts of Tax Compliance Costs on Small Business" | (2002) 5 (3) Journal of Australian Taxation 338 | Journal of Australian Taxation | Australia | circa 2002 | AustLII |
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1 |
| "The Holy Grail of Tax Simplification" | (1990) 1990 Wisconsin Law Review 1267 | Wisconsin Law Review | United States - Wisconsin | circa 1990 | HeinOnline / LexisNexis |
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2 |
| "Estimating the Determinants of Taxpayer Compliance with Experimental Data" |
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National Tax Journal | United States | circa 1992 |
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2 |
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| "Estimating Start- Up Compliance Costs of the Malaysian Goods and Services Tax for Small- and Medium-Sized Enterprises" | (2020) 26 (2) New Zealand Journal of Taxation and Policy 153 | New Zealand Journal of Taxation and Policy | New Zealand | circa 2020 |
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1 |
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| "Estimates of the Cash Flow and Managerial Benefits of Value Added Tax in Botswana" | (2017) 23 (4) New Zealand Journal of Taxation Law and Policy 422 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2017 |
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1 |
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| "Measuring the Costs of Implementing the Former Carbon Tax for Australian Liable Entities" | (2015) 21 (2) New Zealand Journal of Taxation and Policy 190 | New Zealand Journal of Taxation and Policy | New Zealand | circa 2015 |
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1 |
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| "A Taxonomy of the Tax Compliance Literature: Further Findings, Problems and Prospects" | (2001) 16 (2) Australian Tax Forum 137 | Australian Tax Forum | Australia | circa 2001 |
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2 |
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| Australia and New Zealand' | (2009) 1 Journal of Applied Law and Policy 83 | Journal of Applied Law and Policy | Australia | circa 2009 |
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1 |
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| "Start-up compliance costs of the GST : empirical evidence from Western Australian small businesses" | (2002) 17 (4) Australian Tax Forum 407 | Australian Tax Forum | Australia | circa 2002 |
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2 |
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| "Tax Attitudes and Compliance Among Small and Medium Enterprises in Malaysia" | (2009) 15 (3) New Zealand Journal of Taxation Law and Policy 198 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2009 |
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1 |
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| "The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom" |
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Australian Tax Forum | Australia | circa 1998 |
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4  |
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| "VAT/GST Thresholds and Small Businesses: Where to Draw the Line?" | (2018) 66 (2) Canadian Tax Journal 309 | Canadian Tax Journal | Canada | circa 2018 |
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1 |
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| "Taxing Personal Gains in Australia: Causes of Complexity and Proposals for Reform" | (2004) 19 (3) Australian Tax Forum 371 | Australian Tax Forum | Australia | circa 2004 |
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2 |
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| "Determinants of Tax Compliance: A Contingency Approach" | (1992) 14 Journal of the American Taxation Association 1 | Journal of the American Taxation Association | circa 1992 |
2 |
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| "Attitudes Toward GST Compliance: A Preliminary Study" | (2015) 30 (3) Australian Tax Forum 517 | Australian Tax Forum | Australia | circa 2015 |
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1 |
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| "Small Business Cost of Tax Compliance" | (1993) 10 (4) Australian Tax Forum 511 | Australian Tax Forum | Australia | circa 1993 |
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3 |