This state of the art dictionary presents a wide range of accessible definitions and terms used to describe various aspects of taxes and tax systems throughout the world. It contains an extensive range of entries, key concepts, major developments and controversies in taxation.

La définition du rôle des conseillers politiques est actuellement un sujet hautement pertinent dans la plupart des démocraties, et particulièrement dans les nouveaux États membres de l'UE ainsi que dans les pays candidats et ceux du programme CARDS ; pourtant, il existe peu d'informations...

The purpose of this paper is to review and evaluate the work of the UK Behavioural Insights Team (BIT) in the light of the growing literature on behavioural economics. The Team was established in 2010 in the Cabinet Office at the centre of government in the UK. The BIT was specifically set up...

This paper extends previous work presented at the SABE/IAREP conference at St Mary’s University, Halifax (James, 2009). In the earlier paper it was shown that conventional economic theory is used to make the case for tax reform but does not always adequately incorporate all the relevant...

The topic of multi-level taxation is currently highly relevant to two issues – European tax harmonisation and local government taxation in the UK. This paper presents a general economic analysis of multi-level government and taxation and the characteristics that might make a particular tax...

Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is...

The Research Assessment Exercise (RAE) and the Quality Assurance Agency (QAA) generated a natural experiment in which UK universities strove to achieve the best results they could for their research and teaching. A review of the two exercises and a discussion of the relationship between...

Tax reform provides many examples of failures - where reforms did not achieve their objectives successfully and sometimes even had to be reversed. However, value added tax (VAT) in the UK and goods and services tax (GST) in New Zealand have survived successfully for many years. This paper...