Tax Administration



The roll-out of Universal Credit in the UK continues, and continues to uncover new challenges and problems. The recovery of overpayments – and especially overpayments… Read More ›

Timing It Wrong, Part Two: Universal Credit Inherits Overpayments from Tax Credits

Tax authorities around the world are increasingly digitising tax services. The Australian Taxation Office (ATO) is no exception, having committed itself to a “digital by… Read More ›

The Digital Divide and Taxpayer Rights – Cautionary Findings from the United States

Society is changing faster than at any time in history. Economic forecasts suggest the economy and labour markets will change at an equally rapid pace.… Read More ›

The Tax System in a Digital Age – Success Depends on Protecting Taxpayer Rights

The latest 2017 Organisation for Economic Co-operation and Development (OECD) statistics on the resolution of tax treaty disputes, through the unique tax treaty resolution mechanism… Read More ›

The Optimal Way to Resolve Tax Treaty Disputes: Litigation or Arbitration?

“If we have always considered the revenues as the sinews of the commonwealth…” (si vectigalia nervos esse rei publicae semper duximus…) (Cic. Manil. 17). It… Read More ›

Politics of Taxation in the Roman Empire

Ever wondered how much of the Federal Government’s taxes never gets collected? This is obviously an important and challenging question for government, policy makers and… Read More ›

Mind the (Tax) Gap—It’s Bigger Than You Probably Think!

Large organisations are important for a country’s state budget. A considerable proportion of these organisations pay corporate income tax, but they also act as withholding… Read More ›

Trust and Power-Based Regulatory Strategies as Pathways Towards Corporate Tax Compliance

While many countries use tax-related whistleblowing programs, the direct effect of these mechanisms is usually negligible (approximately, 0.05% in the US, and even less than… Read More ›

The Deterrent Effect of Whistleblowing on Tax Collections

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