Issues

Contemporary issues in Taxation and Accounting, Guest Editors: Julie Harrison, Lisa Marriott, Sue Yong, Rob Vosslamber

Guest editorial

Julie Harrison; Lisa Marriott; Sue Yong; Rob Vosslamber
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CSR and tax: a study in the transition from an ‘aggregate’ to ‘real entity’ view of corporations

Bronwyn McCredie; Kerrie Sadiq
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The effect of components of tax saving on tax disclosure: A panel data approach in Malaysian listed companies

Mahfoudh Hussein Mgammal
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Business tax to value-added tax reform in China

Zhiyuan Wang; Jagdeep Singh-Ladhar; Howard Davey
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Progressive tax: a proposal for customer loyalty programmes

Teresa Michelle Pidduck; Karen Odendaal; Michelle Kirsten; Lauren Anne Pleace; Kaylee De Winnaar
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A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region

Nizar Mohammad Alsharari
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RETRACTED: Intellectual capital efficiency and bank’s performance: A comparative study after the global financial crisis

Amina Buallay; Richard Cummings; Allam Hamdan
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Economies of scale: the case of KiwiSaver fees

Aaron Gilbert; Ayesha Scott; Shuohan Xu
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Meaning, perceptions and use of lean – a New Zealand perspective

Kim Thornton; Nirmala Nath; Yuanyuan Hu; Jing Jia
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