Markets in Vice, Markets in Virtue

John Braithwaite is Professor in the Regulatory Institutions Network at the Australian National University. He has won a number of international awards for his research on both restorative justice and responsive regulation, most recently, he was awarded the 2004 Edwin H Sutherland Award by the American Society of Criminology and the 2004 Kalven Prize of the Law and Society Association.

• PrefacePart I: Competition Policy, Efficient Vice and Tax System Integrity1: Competition Policy and Efficient Vice2: Tax Systems in CrisisPart II: Aggressive Tax Planning in Sydney and Melbourne3: The Australian Advice Market4: Enforcement Challenges5: Australian Innovation in Regulating Aggressive Tax PlanningPart III: Aggressive Tax Planning in New York6: The New York Advice Market7: International Arbitrage8: IRS Enforcement InitiativesPart IV: Controlling Aggressive Tax Planning9: Comparing the Drivers of Aggressive Tax Planning in Australia and the US10: Reforming the Law11: Meta Risk Management of Natural Systems12: Intelligent Tax Office Culture13: Reforming Enforcement StrategyPart V: Vice to Virtue14: Flipping Markets in Vice to Markets in VirtueReferencesIndex

"With characteristic style and ebullience, John Braithwaite cuts through the complexities of tax avoidance, and drawing on extensive practical knowledge offers four key strategies for flipping 'markets in vice' into 'markets in virtue'. This highly readable book will be of interest both to tax specialists and to those concerned about the effectiveness of regulation, but who never thought that tax could be interesting. In Braithwaite's hands, it is."--Julia Black, Reader in Law, London School of Economics