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Responsive Regulation, Risk, and Rules: Applying the Theory to Tax Practice

Abstract:

John Braithwaite’s seminal work on responsive regulation has been taken up and developed by tax authorities around the world. It has had a major impact on methods of tax administration. This approach has some limitations and difficulties, however, including constitutional objections. This article discusses two particular problems, together with possible responses, which could help to appease the critics of responsive regulation in the tax arena. The first problem relates to the extent to whic...

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Institution:
University of Oxford
Department:
Oxford, SSD, Law, Law Faculty
Publication date:
2011
URN:
uuid:04d4da85-d07c-4353-a481-8da82f897876
Source identifiers:
478536
Local pid:
pubs:478536

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