The ATI Working Paper Series disseminates high quality original research on matters of tax policy, administration and governance. It aims to present the results of original theoretical and empirical analyses to a diverse readership of tax scholars, policy-makers, and practitioners.
Only working papers commissioned by the ATI will be considered for publication. Although only invited working papers will be considered, draft working papers submitted to the ATI are subjected to a process of double blind peer review by established peers. Anonymity between authors and referees is strictly observed.
Comments on published working papers must be sent directly to the corresponding authors.
The copyright of published working papers remains with the author(s), or any other relevant third party. In the interest of dissemination of the research to as broad an audience as possible, the ATI encourages authors of working papers to also publish their research in non-predatory peer-reviewed journals, however giving appropriate credit to the ATI Working Paper Series.
Published by Liesl Oosthuizen

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