The principal objective of the chapter is to identify, examine and evaluate some of the key trends in the responses that national governments and international organisations are currently making to the problems of tax avoidance. The conclusion is that national tax authorities, international tax...

This chapter considers key aspects of that literature. It starts (in Section 2) by explaining what is usually meant by the term “operating costs” and discussing some of the conceptual issues that arise. It then reviews (in Section 3) the research that has taken place on this topic, including...

The research project that is the subject of this chapter involved three separate surveys of more than 15,000 taxpayers selected from a national database of taxpayers provided by the ATO, targeted at three broad categories of taxpayers: personal (non-business) taxpayers; small and medium...

This paper reports upon one aspect of a broader study into the impact of tax design on the compliance costs of the tax system. The focus of this paper is on a survey of Australian tax practitioners which was conducted in order to establish their attitudes to compliance cost issues relating to...

The paper explores key outcomes relating to personal income tax (PIT) reform in Australia derived from the use of a Delphi methodology conducted during 2006. The Delphi methodology combines quantitative and qualitative techniques to explore future possibilities in systematic and iterative rounds...

"This is a history of copper as a commodity, which focuses on copper produced in Swansea, Wales, and sold around the world. Between the 1770s and the 1840s, the Swansea district produced nearly half of the world's smelted copper. This book traces the history of copper making in Britain beginning...