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Please note that Researcher Profiles will be undergoing scheduled maintenance on Wednesday 7th Oct, from 8:00am to 9:00am. During this time, the Researcher Profiles system will be unavailable. We apologise for any inconvenience and appreciate your understanding.

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Preprints

Evans CC; Highfield R; Tran-Nam B, 2025, The Strengths and Weaknesses of The World Bank's B-READY Tool For Evaluating the Ease of Business Tax Compliance, http://dx.doi.org/10.2139/ssrn.5273627

Schoeman AAH; Evans CC; du Preez H, 2022, To Register or not to Register for Value-Added Tax? How Tax Rate Changes Can Influence the Decisions of Small Businesses in South Africa, http://dx.doi.org/10.2139/ssrn.4219831

Evans CC; Tran-Nam B; Zakowska H, 2020, Standard Business Reporting: Short Term Pain for Long Term Gain?, http://dx.doi.org/10.2139/ssrn.3727079

Highfield R; Evans CC; Tran-Nam B; Walpole M, 2019, Diagnosing the VAT Compliance Burden: A Cross-Country Assessment, http://dx.doi.org/10.2139/ssrn.3726376

Rosid A; Evans CC; Tran-Nam B, 2019, Perceptions of Corruption and Tax Non-Compliance Behaviour: Policy Implications for Developing Countries, http://dx.doi.org/10.2139/ssrn.3317994

Lignier P; Evans CC; Tran-Nam B, 2014, Tangled Up in Tape: The Continuing Tax Compliance Plight of the Small and Medium Enterprise Business Sector, http://dx.doi.org/10.2139/ssrn.2479153

McKerchar MA; Evans CC, 2009, Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities, http://dx.doi.org/10.2139/ssrn.1415164


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