Die Ansätze, wie wir Wirtschaft und Gesellschaft nachhaltiger gestalten können, sind zahlreich. Doch sie laufen stets auf grundsätzlich zwei Alternativen hinaus: persönliche Verhaltensänderungen und technische Innovationen. Beide Ansätze erliegen der Illusion, ein ?grünes Wachstum? sei...

An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the...

As a follow-up to the study reported in the Centre for Tax System Integrity’s Working Paper No. 11 (Taylor & Wenzel, 2001), the study reported in this paper investigated rental income declared and rental deductions claimed by taxpayers who were required to complete a Rental Property Schedule...