Fines



Classifying transactions as taxes can be problematic, particularly given the uncertainty surrounding the legal meaning of ‘tax’. While it is reasonably easy to identify a… Read More ›

On the Meaning of ‘Tax’

All OECD member countries use a tax penalty system, but how many evaluate the effectiveness of their penalties? My working paper attempts to evaluate the… Read More ›

Are Financial Penalties an Effective Way to Penalise Deliberate Tax Evaders?

Prior to the election Labor announced that if elected the party would put in place a new and quite different set of arrangements for the collection… Read More ›

Justice in the Collection of Fines

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