In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...

The paper considers 'Counterterrorism in the United Kingdom' with reference to events in 2017. While exit from Europe dominated British politics during 2017, the UK’s terrorism landscape grew closer to that of continental Europe because of several mass-casualty terrorist attacks that were very...

In this paper Sir Ivor Richardson discusses the role and possible methods of work of lawyers assigned to law reform tasks outside their home jurisdictions. In particular, he relates his comments to his own experience in preparing fiscal and banking legislation for Mauritius, Tonga and Western Samoa