Non-industrial private forestland owners (NIPFs) manage the majority of US forestland. But land use conversion is the highest among this group, in part due to the relative paucity of income earned, these agreements can provide opportunities for long term payments from sales of timber and...

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...

Purpose – To describe the 5th May 2006 ECOFIN conclusions on supervisory convergence and explain why they represent a new departure for European financial services work. Design/methodology/approach – The article outlines the 6th 2006 ECOFIN conclusions relating to supervisory convergence. It...