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Submitted on: 31 October 2008.
Revised on: 19 February 2009.
Accepted on: 26 March 2009.
___________________Journal of Tax Administration---UNIV EXETER BUSINESS SCH
Submitted on: 03 January 2025.
Revised on: 22 April 2025.
Accepted on: 08 June 2025.
___________________Journal of Tax Administration---UNIV EXETER BUSINESS SCH
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Submitted on: 14 October 2012.
Revised on: 04 November 2012.
Accepted on: 17 December 2012.
___________________Journal of Tax Administration---UNIV EXETER BUSINESS SCH