Tax Law in UK Law
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Tax Law
This essay introduces the various contributions to a special issue of the journal. Its overall theme is the variety of ways in which “tax complexity” performs political functions. The essay establi...
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PRIVATIZING UK TAX LAW ENFORCEMENT?
Tax law enforcement in the UK has long been dominated by public bureaucracies of the ‘classic’ type. This article reviews some current problems of tax law enforcement in that style, and looks at so...
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Tax Fraud and Selective Law Enforcement
This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justic...
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Inheritance in Socio‐Political Context: The Case for Reviving the Sociological Discourse of Inheritance Tax Law
The anti‐‘death tax’ movement is the starting point for contemporary discussions of inheritance taxation. The political rhetoric surrounding calls for its repeal typically is met with analyses of t...
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Implications for financial intermediaries in attacking money laundering prevention through enhancing tax law enforcement
Focuses on Guernsey’s financial services industry as an example of a financial intermediary: this includes banks, fund managers, investment advisers, insurance brokers, companies and managers, and ...
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The penalisation of tax violations and criminal tax offences in Slovenian law
Lists the most important statutes relating to tax in the Republic of Slovenia since the country became independent in 1991; only those are included which include sanctions for violation of their re...
- Tax Amnesty and Community Law
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Self-laundering of the proceeds of tax evasion in comparative law
The supranational and, in particular, European legislation impose the inclusion of tax evasion among the predicate offences of the money laundering and urge the introduction of the offence of self-...
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Money laundering consequences. Recovering wealth, piercing secrecy, disrupting tax havens and distorting international law
Purpose: – The purpose of this paper is to take an overarching analytical perspective on four decades of money laundering regulation. Design/methodology/approach: – This study extracts the princip...
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Opposition to US law on tax evasion mounts.
...The US government faces growing criticism over a new tax law, which expands the information that foreign financial institutions must provide to US tax authorities about their US investors. The aim of the Foreign Account Tax Compliance Act 2009 is t......
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