Although the Administrative Procedure Act (APA) in theory regulates government policymaking, the agency that is both among the oldest and, as the financial crisis has revealed, one of the most important, does not play by its rules. The Treasury Department is rarely sued for its administrative...

In recent times, there has been an unprecedented improvement in revenue collection in Nigeria. This is not unconnected with the Federal Government's aggressive tax reform policy, which is geared towards plugging loopholes that allow tax avoidance and tax evasion to take place and encouraging...

This review of developments in New Zealand administrative law covers the period from mid 2016 to mid 2019. The developments I have selected for discussion concern Bill of Rights methodology; heightened scrutiny reasonableness review; substantive legitimate expectations; a duty of consistency;...

There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society. While there are many common aspects of...

Administrative law rests on two fictions. The first, the nondelegation doctrine, imagines that Congress does not delegate legislative power to agencies. The second, which flows from the first, is that the administrative state thus exercises only executive power, even if that power sometimes...

Using a cross-country data set on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement adoption improves the capacity of governments to raise and spend resources through the lowering of tax compliance costs, improvement of public procurement competitiveness, and...

Not too long ago, an academic symposium on Taking Administrative Law to Tax would have been just that -- academic. For decades, the tax law sat comfortably isolated from administrative law doctrines that governed other areas of law. Courts frequently applied tax-specific deference standards to...