Income Tax Avoidance and Evasion: A Narrow Bracketing Approach

We characterize optimal individual tax evasion and avoidance when taxpayers ìnarrow bracketî the joint avoidance/evasion decision by exhausting all gainful methods for legal avoidance before choosing whether or not also to evade illegally. We Önd that (i) evasion is an increasing function of the audit probability when the latter is low enough, yet tax avoidance is always decreasing in the probability of audit; (ii) an analogous Önding to the so-called Yitzhaki puzzle for evasion also holds for tax avoidance ñan increase in the tax rate decreases the level of avoided income and the level of avoided tax; and (iii) that, holding constant the expected return to evasion, it is not always the case that the combined loss of reported income due to avoidance and evasion can be stemmed by increasing the Öne rate and decreasing the audit probability

Governing culture: legislators, interpreters and accountants

Cultural policy has become dominated by questions of how to account for the intangible value of government investments. This is as a result of longstanding developments within government’s approaches to policy making, most notably those influenced by practices of audit and accounting. This paper will outline these developments with reference to Peter Miller’s concept of calculative practices, and will argue two central points: first, that there are practical solutions to the problem of measuring the value of culture that connect central government discourses with the discourses of the cultural sector; and second, the paper will demonstrate how academic work has been central to this area of policy making. As a result of the centrality of accounting academics in cultural policy, for example in providing advice on the appropriate measurement tools and techniques, questions are raised about the role academia might take vis-à-vis public policy. Accounting professionals and academics not only provide technical expertise that informs state calculative practices, but also play a surveillance role through the audit and evaluation of government programmes, and act as interpreters in defining terms of performance measurement, success and failure. The paper therefore concludes by reflecting on recent work by Phillip Schlesinger to preserve academic integrity whilst allowing accounting scholars and academics influence and partnership in policy

A generalisable integrated natural capital methodology for targeting investment in coastal defence

This is the final version. Available on open access from Taylor & Francis via the DOI in this recordCoastal ecosystems, such as saltmarsh, produce a range of ecosystem services that underpin human well-being. In the UK, and globally, saltmarsh extent and quality is declining due to coastal squeeze, deteriorating water quality, and agricultural activities. Here, we develop a general framework to evaluate changes in coastal defence. Using this framework, we identify priority areas for saltmarsh re-alignment: re-creation of saltmarsh in areas that have been saltmarsh in the past – but that have been claimed for a variety of land uses, particularly agriculture. We base our re-alignment prioritisation on the ecosystem services provided by saltmarsh in the North Devon Biosphere Reserve: specifically carbon sequestration and recreational benefits, and the economic values of those services. We compare potential economic benefits with the economic costs of creating new saltmarsh areas – specifically lost agricultural output, property damages and direct re-alignment costs. We identify a number of priority areas for managed re-alignment that generate high recreational values in areas where properties would not be damaged. These findings provide a necessary and timely analysis for the managers of the North Devon Biosphere Reserve. Furthermore, we outline a comprehensive methodology to plan future management of coastal zones.This research formed part of the Valuing Nature Programme (valuing-nature.net) which is funded by the Natural Environment Research Council, the Economic and Social Research Council, the Biotechnology and Biological Sciences Research Council, the Arts and Humanities Research Council and the Department for Environment, Food and Rural Affairs

The politics of aspiration: neo-liberal education policy, 'low' parental aspirations, and primary school Extended Services in disadvantaged communities

Geographical research on education has grown rapidly in both volume and scope during the first decade of the twenty-first century, and one relatively new theme to emerge from this growing literature is that of education and aspiration. Much of the nascent interest in aspiration concerns access to quality schooling and University education. In this paper by contrast we highlight the importance of studying the ways aspirations are (re)produced within the school community. Our empirical focus is on low-income England under New Labour. Here we pursue a two-fold approach: firstly examining how education professionals define parental aspirations for primary-aged children as low; before secondly considering their alternative understandings of appropriate aspirations and the practices through which they seek to promote these, both in school and through the use of Extended Services for parents and children. In conclusion we highlight the importance of inward and outward geographies of education which ‘recouple’ schools with their social context, and discuss the moral and political ambiguities involved in practices designed to raise aspirations

Multiple aims in the development of a major reform of the national curriculum for science in England

In the context of a major reform of the school science curriculum for 14-16 year olds in England we examine the aims ascribed to the reform, the stakeholders involved and the roles of differing values and authority in its development. This reform includes an emphasis on socioscientific issues and the nature of science; curriculum trends of international relevance. Our analysis identifies largely 'instrumental' aims, with little emphasis on 'intrinsic' aims and associated values. We identify five broad categories of stakeholders focusing on different aims with, for example, a social, individual, political or economic emphasis. We suggest that curriculum development projects reflecting largely social and individual aims were appropriated by other stakeholders to serve political and economic aims. We argue that a curriculum reform body representing all stakeholder interests is needed to ensure that multiple aims are considered throughout the curriculum reform process. Within such a body the differentiated character of the science teaching community would need to be represented

The non-adoption of supply chain management

This is an Accepted Manuscript of an article published by Taylor & Francis in Construction Management and Economics on 10th October 2013, available online: http://wwww.tandfonline.com/10.1080/01446193.2013.830186.Largely taken for granted within the UK construction sector has been a view that supply chain management theory is robust, relevant and reliable. As such it has formed a substantial aspect of previous and contemporary policy and government funded research. Despite this, the general view of its development and diffusion over the last 15 years within the construction industry has been problematic. Coincidentally, prevailing debates within the supply chain management academic community point to the lack of unified theory, models of diffusion and strong connections to organization theory. Using Straussian grounded theory, iterations between data and organization theory provided a fresh perspective on the development and diffusion of supply chain management in construction. This inductive research provided contextually rich explanations for development and diffusion that explicitly connected with and drew upon robust, relevant and reliable theories of institutions, innovation diffusion, triads, quasifirms and mechanisms of organizational governance. These explanations challenge the simplistic assumption that chains and networks of organizations are holistically managed and controlled by any single organization or institution in the construction industry. The debate therefore shifts away from proselytizing supply chain management towards research that explores the rigour, relevance and reliability of supply chain management assumptions in construction. The gap between industry practice and policy is exposed and the question is posed: to what extent policy and practice do, or should, constitute a recursive relationship.© 2013 Taylor & Francis

On the European Parliament's amendments and proposed modifications to the draft budget of the European Communities for 1984

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Supplementary measures in favour of the United Kingdom

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