Markets in vice, markets in virtue

著者

書誌事項

Markets in vice, markets in virtue

John Braithwaite

Oxford University Press, 2005

  • : hard
  • : pbk

大学図書館所蔵 件 / 全6件

この図書・雑誌をさがす

注記

Includes bibliographical references (p. [212]-224) and index

HTTP:URL=http://www.loc.gov/catdir/toc/ecip0419/2004015384.html Information=Table of contents

収録内容

  • Competition policy and efficient vice
  • Tax systems in crisis
  • The Australian advice market
  • Enforcement challenges
  • Australian innovation in regulating aggressive tax planning
  • The New York advice market
  • International arbitrage
  • IRS enforcement initiatives
  • Comparing the drivers of and responses to aggressive tax planning in Australia and the US
  • Reforming the law
  • Meta risk management using natural systems
  • Intelligent tax office culture
  • Reforming enforcement strategy
  • Flipping markets in vice to markets in virtue

内容説明・目次

巻冊次

: hard ISBN 9780195222005

内容説明

This sweeping, comparative study of taxation in the United States and Australia shows that even as governments in the Western world have become increasingly sophisticated tax collectors, a competitive and ruthless market in advice on tax avoidance has developed. The same competitive forces in the late twentieth century which have driven down prices and sparked efficiencies in the production of fast food or computer parts have helped stimulate the markets for "bads" like tax shelters and problem gambling. Braithwaite draws the surprising conclusion that effective regulation could actually flip markets in vice to markets of virtue. Essential reading for anyone involved in policy, governance, and regulation, "Markets in Vice, Markets in Virtue" provides a blueprint for restoring the equity of Western tax systems and a breakthrough theory of how regulators can support markets in virtue and curtail markets in vice.
巻冊次

: pbk ISBN 9780195222012

内容説明

This sweeping, comparative study of taxation in the United States and Australia shows that even as governments in the Western world have become increasingly sophisticated tax collectors, a competitive and ruthless market in advice on tax avoidance has developed. The same competitive forces in the late twentieth century which have driven down prices and sparked efficiencies in the production of fast food or computer parts have helped stimulate the markets for "bads" like tax shelters and problem gambling. Braithwaite draws the surprising conclusion that effective regulation could actually flip markets in vice to markets of virtue. Essential reading for anyone involved in policy, governance, and regulation, Markets in Vice, Markets in Virtue provides a blueprint for restoring the equity of Western tax systems and a breakthrough theory of how regulators can support markets in virtue and curtail markets in vice.

目次

Preface Part I: Competition Policy, Efficient Vice and Tax System Integrity 1: Competition Policy and Efficient Vice 2: Tax Systems in Crisis Part II: Aggressive Tax Planning in Sydney and Melbourne 3: The Australian Advice Market 4: Enforcement Challenges 5: Australian Innovation in Regulating Aggressive Tax Planning Part III: Aggressive Tax Planning in New York 6: The New York Advice Market 7: International Arbitrage 8: IRS Enforcement Initiatives Part IV: Controlling Aggressive Tax Planning 9: Comparing the Drivers of Aggressive Tax Planning in Australia and the US 10: Reforming the Law 11: Meta Risk Management of Natural Systems 12: Intelligent Tax Office Culture 13: Reforming Enforcement Strategy Part V: Vice to Virtue 14: Flipping Markets in Vice to Markets in Virtue References Index

「Nielsen BookData」 より

詳細情報

ページトップへ