Purpose – The purpose of this paper is to forecast the performance and adoption of residential energy management technology (REMT). Design/methodology/approach – The paper integrates scenarios, analogy and Bass diffusion model. Findings – Four different scenarios were identified. Bass...

Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter...

Purpose – This paper identifies the importance of key factors influencing the quality of CBD office buildings. An office building quality index (BQI) is constructed and its relationship with net rent assessed. Design/methodology/approach – The importance of 30 property‐specific CBD office...

Electronic business has changed the way of conducting business and raises a number of tax issues and problems internationally. The challenge is for the tax authorities to assure the functionality of tax, including the determination of taxable transactions, taxable quantum and which government...

Purpose – To better understand the issues on compliance and ethics in taxation, this paper reviews and discusses the extant literature with a focus on individual taxpayers. As prior studies mainly provide tax compliance and ethics information in the USA, this paper attempts to explore similar...

Purpose – The purpose of this paper is to retrace some of the key factors leading to the enactment of competition law in the People's Republic of China (PRC) and the prevailing debates for such laws to be enacted in Hong Kong (HK). The regulatory journeys of one country under two different...