Browsing Economics by Author "Edwards, Alison"
How far should tax research take account of the wider context? The cases of tax compliance and tax simplification James, Simon; Edwards, Alison (University of Exeter, 2007)
The importance of behavioral economics in tax research and tax reform: The issues of tax compliance and tax simplification James, Simon; Edwards, Alison (University of Exeter, 2007)This paper presents evidence that too narrow an approach in research can produce misleading conclusions when the wider context of the tax system and the environment in which it has to operate are considered. Two areas are ...
James, Simon; Edwards, Alison (Economic and Social Research Council, 2007)Tax systems have to achieve a range of aims and objectives and to do so in a complex and changing social and economic environment. There may be good reasons why research might focus on particular issues without relating ...