The object of the paper is to identify the conceptual underpinnings of the labour law reforms of the 1990s, particularly the concept of regulated flexibility, and the changes to the labour market since then in order to review the performance of those reforms and to propose changes to more...

This paper is a response, from a business perspective, to Halton Cheadle’s concept paper titled ‘Regulating flexibility: Revisiting the LRA and the BCEA’ (DPRU Working Paper 06/109). This paper seeks to respond to each of the issues raised by Cheadle, and to his reflections on each. As...

Regulatory compliance costs impose a deadweight burden on firms and therefore should be minimised. In achieving this goal, it is necessary to embrace a process of smart regulation, rather than focus on deregulation. Tax compliance cost is one type of regulatory costs that is often viewed to have...