Published on 01 Nov 09
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
Michael Walpole and Chris Evans have drawn together selected and refereed papers from the 8th Atax International Tax Administration Conference, held in Sydney, Australia in 2008, in Tax Administration: Safe Harbours and New Horizons (Fiscal Publications). This is the third volume in the series of collected papers from these conferences. The cast of authors includes several eminent names in tax. The substance of the chapters provides a range of perspectives, analysis and topics within tax administration. This book is well worth reading. Some of the chapters are exceptionally useful. Others add less to the sum of knowledge. Much more important is the hidden tension in the formulation, implementation and ongoing administration of tax policy and regulation that keeps rising irresistibly to the surface. Why should it demand attention? It goes to the heart of efficient and effective government in a constitutional democracy. The plot of this book is perhaps how governments can best raise the revenue they need to run the country. The sub-plots then encompass the relationship of governments with their citizens; how government needs to work ever more efficiently and effectively; the relationship between the different arms of government; and the pressure on individual governments operating in a global context.
Duncan is Professor and Dean of the Faculty of Law at Bond University.
Current at 15 June 2005 Current at 10 February 2006
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