In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform is limited only to linguistic changes. Tax...

This paper examines the contribution of behavioral economics to tax reform by examining two major reforms in the United Kingdom which may be seen as natural experiments – the reform of local taxation and the introduction of value added tax. The case for both was based strongly on mainstream...

Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that...

An annotated bibliography of tax compliance and tax compliance costs.

One of the key areas where behavioral economics offers major insights into developing successful policy involves issues of fairness. Taxation offers many examples, ranging from the Boston Tea Party of 1773 to the UK's unsuccessful community charge, often called the ‘poll tax', of the early...

A perennial problem in fraud detection is the need to identify potential fraudsters. One recent area of interest has been the use of computers to combat fraud and identify potential fraudsters, for example Leinicke et al. and Daniele both described the application of ‘computer fraud...

This paper considers the issues facing banks who become engaged in litigation and the strategies and procedures available to obtain the most effective solutions. How these will be affected by the reforms in civil procedure proposed by Lord Woolf are also discussed.

Purpose – This paper aims to give an overview of the English law position on potential liability for misstatements and claims which investors may be considering. Design/methodology/approach – The paper discusses liability for information contained in prospectuses, where liability for...