Notes 1 Or if they are lawyers as in the celebrated recent cases of Australias

Notes 1 or if they are lawyers as in the celebrated

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Notes 1 Or if they are lawyers, as in the celebrated recent cases of Australia’s bankrupt barristers (Auditor-General, 1999), set themselves to work. 2 The more so where taxable profits and financial reporting profits substantially overlap. There is variability between jurisdictions as to how far this is the case. See, for example, Touche Ross (1989). 3 Funded by the Economic and Social Research Council and based on in-depth interviews with lawyers, accountants and regulators (including the Inland Revenue, Accounting Standards Board, Financial Reporting Review Panel, Australian Taxation Office), along with key players from business as relevant. 4 As a Visiting Fellow at the Centre for Tax System Integrity, researching the ATO Compliance Model of enforcement and issues posed for it by legal creativity. 5 With Christopher Whelan. Funded by the Jacob Burns Fund for Socio-Legal Studies and the European Commission. See McBarnet and Whelan (1999), on which this chapter draws. 6 See for example, Australian Commissioner of Taxation’s reference to ‘tax arrangements which seek to exploit deficiencies or uncertainty in the law’ (Commissioner of Taxation, 1999, p. xiii). 7 The Ralph Report (1999) distinguishes tax avoidance as a ‘mis-use or abuse of law rather than a disregard for it’ (p. 243).
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242 Taxing Democracy 8 I have elsewhere described one of the functions of creative compliance as ‘fraud insurance’ (McBarnet, 1991). 9 Drawn from European law. See McBarnet and Whelan (1991). 10 This section draws on analysis based on joint research with Christopher Whelan (McBarnet and Whelan, 1999). 11 Unreported magistrates’ court case, but very influential. Reported unofficially in Ashton (1986). 12 Hence the ‘cross-eyed javelin thrower’ of our book. 13 See McBarnet and Whelan (1991) for a deeper analysis of ‘the discourse of resistance’ in relation to both tax and accounting regulation changes. 14 There was a controversial debate over this in the 1980s between accountants David Tweedie and James Kellas, on the one hand, and Ralph Aldwinckle of the Law Society, on the other. Even after a change of statutory wording, the debate continues. See McBarnet and Whelan (1999, Chapter 15) for a detailed analysis. 15 Financial Times weekend 20-21 January, 2001, quoting Nick Montagu, chairman of Inland Revenue, who also argued that a similar approach had ‘worked in the Netherlands’. References Accounting Standards Board (1994), FRS5: Reporting the Substance of Transactions . Ashton, R.K. (1986), ‘The Argyll Foods Case: A Legal Analysis’, Accounting and Business Research , vol. 17(65), pp. 3-12. Auditor-General (1999), Audit Report No. 23 1999-00 : The Management of Tax Debt Collection , Auditor-General’s Office, Canberra. Australian Taxation Office (2000a), Cooperative Compliance: Working with Large Business in the New Tax System , Australian Taxation Office, Canberra.
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