This is a response to the consultation document of 17 August 2016 by the Tax Law Review Committee, which is Chaired by Malcolm Gammie (CBE, QC) and hosted by the Institute for Fiscal Studies. A letter was also sent to the Financial Secretary to the Treasury.

This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...

Despite a long history of reports and initiatives on the harmonisation of corporate income taxes within the European Union, the 15 EU countries still operate their own national corporate income taxes, with only limited co-ordination between them. However, the increasing integration of economic...

This Working Document examines the quality of impact assessments in the European Commission and the UK between 2005 and 2010. The findings suggest that impact assessment is not merely a perfunctory activity in the European Union and the UK. Quality has improved steadily over the years, arguably...

The transformations brought about by changing patterns of representation, the role of the media in politics, and processes of Europeanization and globalization have challenged the political parties of the West-European Left - and Italy is no exception to this trend. At the policy level, the four...

Is there something new in recent research on Europeanisation? Or should we go back to what we already know about political integration in Europe and avoid the term? This article reviews recent work in four steps: the identification of the specific domain of Europeanisation; the relationship...