1. Introduction -- 2. Economic Approach to Tax Design -- 3. Taxation of Labour Earnings -- 4. Reforming the Taxation of … -- 8. VAT and Financial Services -- 9. Broadening the VAT Base -- 10. Environmental Taxation -- 11. Tax and Climate Change …

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 aspects of tax administration and compliance were also considered. …