Markets in Vice, Markets in Virtue

John Braithwaite (Autor)

Buch | Softcover

252 Seiten

2005
Oxford University Press Inc (Verlag)
978-0-19-522201-2 (ISBN)

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Using a case study of taxation in Australia and the United States, the author demonstrates the mechanisms whereby competition induces demand for vice and more importantly, the regulatory interventions that can be used to flip markets in vice to markets in virtue. This book provides a blueprint for restoring the equity of Western tax systems.

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.

John Braithwaite is Professor in the Regulatory Institutions Network at the Australian National University. He has won a number of international awards for his research on both restorative justice and responsive regulation, most recently, he was awarded the 2004 Edwin H Sutherland Award by the American Society of Criminology and the 2004 Kalven Prize of the Law and Society Association.

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

Erscheint lt. Verlag	25.8.2005
Zusatzinfo	Numerous line drawings
Verlagsort	New York
Sprache	englisch
Maße	239 x 152 mm
Gewicht	397 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Recht / Steuern ► Wirtschaftsrecht ► Handelsrecht
	Recht / Steuern ► Wirtschaftsrecht ► Wettbewerbsrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Volkswirtschaftslehre ► Makroökonomie
ISBN-10	0-19-522201-6 / 0195222016
ISBN-13	978-0-19-522201-2 / 9780195222012
Zustand	Neuware