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...

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...