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Contents: Introduction: Contemporary issues in taxation research: an overview, Andy Lymer and David Salter; Putting research into practice, Francesca Lagerberg. Compliance: Tax practitioners and tax compliance, Peggy Hite, John Hasseldine, Abeer Al-Khoury, Simon James, Steve Toms and Marika Toumi; A survey of tax evasion using the randomized response technique, Jodie Houston and Alfred Tran; Research methodology for estimating the compliance costs of the goods and services tax in Australia, Jeff Pope. E-Commerce and Taxation: Electronic commerce and international taxation: a preliminary analysis, Jane Frecknall Hughes and Keith W. Glaister; International direct taxation of e-commerce: developing a new conceptual model from marketing principles, Catherine Pilkington and Susan Farron. International Taxation: International and European Union Initiatives: Recent policy initiatives in the international taxation of capital, Michael P. Devereux; The political economy of EU direct tax policy, Claudio M. Radaelli. Value-Added Tax: VAT supplies of services: a definition in search of a meaning, Ian Roxan; Best practice in tax administration: a study of the interaction between VAT advisors and customs officers, Ann Hansford and John Hasseldine; Addressing the regressivity of a value-added tax (VAT): lessons from Singapore's experience with the goods and services tax (GST), Eng-Hin Poh; Index.