The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law. A key factor in their analysis is the perception of justice. Explanations as to why the integrity of tax systems is under siege, and possible solutions, are examined.

The reforms carried out by the Australian tax office in the late 1990s are of interest to all countries. These papers explore how the new system offers a better guarantee that taxes will be collected when individuals make every effort to avoid or evade them.

'This book deals in an original way with issues of fairness arising in the relationship between tax offices and taxpayers. Individual decisions to comply or not to comply with tax laws are shown not to depend solely on deterrence, but on broader sociological and psychological factors. The core concept of responsive regulation and regulatory pyramids should be noted by anyone interested in taxation issues. The contributions by a wide selection of authors from various continents, disciplines and approaches form nevertheless a coherent whole, because contributors have worked or at least spent some time at the Centre of Tax System Integrity.' Professor Bruno S. Frey, University of Zurich, Switzerland 'This collection of essays will be of interest to all of those interested in the effectiveness of responsive regulation as a means of increasing comliance with regulatory regimes.' Public Law