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Directory Results for EJournal of Tax Research Volume 11, Number 1 June 2013 CONTENTS 5 Indicators of tax morale: an exploratory study Margaret McKerchar, Kim Bloomquist and Jeff Pope 23 Tax incentives to encourage migration of skilled labour: another tax to EJournal of Tax Research Volume 12, Number 2 November 2014 CONTENTS 285 Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act Adrian Sawyer 319 335 359

EJournal of Tax Research Volume 11, Number 1 June 2013 CONTENTS 5 Indicators of tax morale: an exploratory study Margaret McKerchar, Kim Bloomquist and Jeff Pope 23 Tax incentives to encourage migration of skilled labour: another tax
EJournal of Tax Research Volume 12, Number 2 November 2014 CONTENTS 285 Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act Adrian Sawyer 319 335 359