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...

This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares the UK's VAT compliance burden with that experienced elsewhere in the...

Last year's Budget presented by the Chancellor of the Exchequer, Gordon Brown, on March 17, 1998, proposed radical changes to the way the capital gains of individuals and trusts are to be taxed in the United Kingdom. These changes--and in particular the abolition of indexation for assets...

Existing literature has established the regressive nature of tax compliance costs, and in particular, the compliance costs associated with indirect taxes such as value added taxes (VAT) (known in Australia as Goods and Services Tax (GST)). Costs of compliance impact on the willingness of...

This book looks at the one of the key commercial links between the Baltic and Atlantic worlds in the eighteenth century - the export of Swedish and Russian iron to Britain - and its role in the making of the modern world.

The warehouse of the world : commerce and production in the early modern Atlantic world -- The topography of the early modern iron trade, c. 1730 -- The international iron trade at a crossroads : Swedish and British debates, 1730-1760 -- An industrial revolution in iron technology, organisation...