An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the...

As a follow-up to the study reported in the Centre for Tax System Integrity’s Working Paper No. 11 (Taylor & Wenzel, 2001), the study reported in this paper investigated rental income declared and rental deductions claimed by taxpayers who were required to complete a Rental Property Schedule...

Die Ansätze, wie wir Wirtschaft und Gesellschaft nachhaltiger gestalten können, sind zahlreich. Doch sie laufen stets auf grundsätzlich zwei Alternativen hinaus: persönliche Verhaltensänderungen und technische Innovationen. Beide Ansätze erliegen der Illusion, ein ?grünes Wachstum? sei...

Purpose: Clinical genomics is a complex, innovative medical speciality requiring clinical and organizational engagement to fulfil the clinical reward promised to date. Focus thus far has been on gene discovery and clinicians’ perspectives. The purpose of this study was to use implementation...