This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation. The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.
Table of Contents
Contents: Introduction: Contemporary issues in taxation research: an overview, Andy Lymer and David Salter; Putting research into practice, Francesca Lagerberg. Compliance: Tax practitioners and tax compliance, Peggy Hite, John Hasseldine, Abeer Al-Khoury, Simon James, Steve Toms and Marika Toumi; A survey of tax evasion using the randomized response technique, Jodie Houston and Alfred Tran; Research methodology for estimating the compliance costs of the goods and services tax in Australia, Jeff Pope. E-Commerce and Taxation: Electronic commerce and international taxation: a preliminary analysis, Jane Frecknall Hughes and Keith W. Glaister; International direct taxation of e-commerce: developing a new conceptual model from marketing principles, Catherine Pilkington and Susan Farron. International Taxation: International and European Union Initiatives: Recent policy initiatives in the international taxation of capital, Michael P. Devereux; The political economy of EU direct tax policy, Claudio M. Radaelli. Value-Added Tax: VAT supplies of services: a definition in search of a meaning, Ian Roxan; Best practice in tax administration: a study of the interaction between VAT advisors and customs officers, Ann Hansford and John Hasseldine; Addressing the regressivity of a value-added tax (VAT): lessons from Singapore's experience with the goods and services tax (GST), Eng-Hin Poh; Index.
'The Tax Research Network annual conference always produces exciting and innovative tax research work. These developed proceedings from one of their recent conferences reflects the leading edge discussion of many key tax research areas.' Associate Professor Chris Evans, The University of New South Wales, Australia and Director of the Australian Tax Studies Program (ATax)