Traditionally the topic of tax avoidance, or how to contain it, has not been a central focus of the public finance literature. This omission is slightly surprising given that tax avoidance, like tax evasion, has been around as long as tax itself and can have a major impact on so many aspects of...

This article explores the influence of UK tax concepts on the development of the income tax in Australia. It shows how certain aspects of the UK's 1842 Income Tax Act found their way initially into the various income taxing provisions enacted by the Australian states in the second half of the...

The principal objective of the chapter is to identify, examine and evaluate some of the key trends in the responses that national governments and international organisations are currently making to the problems of tax avoidance. The conclusion is that national tax authorities, international tax...