This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...

This article surveys the rare cases in which the IRS unsuccessfully challenged a taxpayer's method of accounting as not clearly reflecting income. Taken together, these cases shed light on when tax accounting methods may reflect income just clearly enough to pass judicial muster

The recent controversy surrounding HMRC's refusal to disclose relevant information voluntarily to Parliamentary Committees has the potential to undermine the important principle of taxpayer confidentiality. HMRC's current policy only asks whether the information requested would identify a...

In Canada, the tax system is not used just to raise revenue; it is also an important instrument for achieving various social policy objectives. As a result, the tax system has become closely intertwined with the income support system; it now serves as the delivery mechanism for many key income...

In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national governments, the UK’s initiative of establishing a...

The merger of HM Commissioners of Inland Revenue and HM Customs and Excise in 2005 stands out as one of the most instantly recognisable reforms of the UK Civil Service in recent times. A good deal has been written about the consequences of the merger, but we focus in this chapter on the period...

Small firms suffer far more than large firmsSuccessive governments have promised to reduce business red tape, whilst doing nothing about it. In fact, with regard to the tax system, ever-greater numbers of taxes and ever-greater complexity have increased burdens on businesses by turning firms...

Giving has been shown by many studies to be a social phenomenon. However, while people may desire to conform to the donation of others, it is unclear how fundraisers should take advantage of this. In this paper we conduct a field experiment in a workplace, in which employees are sent prominent...

The Government asked the Productivity Commission to undertake a research study examining the administrative and compliance costs associated with Commonwealth programs directed at medical general practice. The study was commissioned in July 2002. The Commission was asked to report on the nature...