JANE FRECKNALL-HUGHES's Outputs (2)

Tax after the American War of Independence: A Consideration of The Federalist and The Anti- Federalist Papers (2023)
Book Chapter
Frecknall-Hughes, J., & Gribnau, H. (2023). Tax after the American War of Independence: A Consideration of The Federalist and The Anti- Federalist Papers. In P. Harris, & D. de Cogan (Eds.), Studies in the History of Tax Law, Volume 11. Hart Publishing

The American War of Independence ended formally with the Versailles peace treaty of 1783-leaving 13 independent states needing a constitution. Tax played a key role in the lead-up to and during the War and in subsequent years, notably in the debate a... Read More about Tax after the American War of Independence: A Consideration of The Federalist and The Anti- Federalist Papers.

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study (2023)
Journal Article
Frecknall-Hughes, J., Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2023). The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study. Journal of Economic Psychology, 97, Article 102629. https://doi.org/10.1016/j.joep.2023.102629

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax p... Read More about The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study.