Markets In Vice, Markets In Virtue

Paperback | August 18, 2005

byJohn Braithwaite

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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 inthe 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 couldactually 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 invirtue and curtail markets in vice.

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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 inthe late twentieth century which have drive...

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 2...
Format:PaperbackDimensions:252 pages, 5.98 × 9.41 × 0.59 inPublished:August 18, 2005Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195222016

ISBN - 13:9780195222012

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Table of Contents

PrefacePart I: Competition Policy, Efficient Vice and Tax System Integrity1. Competition Policy and Efficient Vice2. Tax Systems in CrisisPart II: Aggressive Tax Planning in Sydney and Melbourne3. The Australian Advice Market4. Enforcement Challenges5. Australian Innovation in Regulating Aggressive Tax PlanningPart III: Aggressive Tax Planning in New York6. The New York Advice Market7. International Arbitrage8. IRS Enforcement InitiativesPart IV: Controlling Aggressive Tax Planning9. Comparing the Drivers of Aggressive Tax Planning in Australia and the US10. Reforming the Law11. Meta Risk Management of Natural Systems12. Intelligent Tax Office Culture13. Reforming Enforcement StrategyPart V: Vice to Virtue14. Flipping Markets in Vice to Markets in VirtueReferencesIndex

Editorial Reviews

"Professor John Braithwaite, probably Australia's most internationally renowned social scientist has written an original, sparkling, readable analysis that opens our eyes to aggressive tax avoidance behaviour in the United States and Australia, and the only partly successful regulatoryattempts to deal with it."--Professor Allan Fels, AO Foundation Dean, The Australia and New Zealand School of Government