Based on the standard Footloose Capital model developed by Martin and Rogers (1995), I consider an integrated model that consists of a system of two regions and a third external region, in order to study the impact of improved market access on the Home Market Effect within the system of the two...

Purpose The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners. Design/methodology/approach The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across...

Based on the standard Footloose Capital model developed by Martin and Rogers (1995), I consider an integrated model that consists of a system of two regions and a third external region, in order to study the impact of improved market access on the Home Market Effect within the system of the two...

This paper examines at a levy on plastic bags introduced in Ireland in 2002, and a comparable measure phased in by South Africa from 2003. It looks at the approach taken by the Revenue in each case, and isolates key influences on the policy formation process. It assesses the effectiveness of...

This paper investigates the factors that lead to tax aggression among tax preparers in South Africa. While much has been written on the factors influencing taxpayer propensity towards avoidance and evasion, relatively little work has been done to understand the role of the preparers of tax...

Tax evasion represents a serious loss to the exchequer in most developed and developing economies. Various approaches to combat this problem have been put forward, including increasing penalties for non-compliance, boosting revenue powers of search and discovery, the use of amnesties to bring...

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors in chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialogue around the theme...