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- After Enron Will 'Whiter than White Collar Crime' Still Wash?
In thinking about white-collar crime, it is not just crime that becomes problematic but compliance, particularly the practice of 'creative compliance'. This article asks, in the post-Enron era, can creative compliance by business still claim to be 'whiter than white collar crime'?...
Citation: McBarnet, Doreen. 2006. After Enron Will 'Whiter than White Collar Crime' Still Wash? British Journal of Criminology 46 (6):1091-1109.
Areas of Interest: Accountability, Corporate Governance - Transparency, Corruption, Public Policy - Regulation
- Broker wars: Whose clients are they, anyway?
Discusses the brokerage business in Canada and Carolann Steinhoff who was fired by ScotiaMcLeod Inc. The confusion over Bert Van Der Geest's portfolio evaluation that resulted from a battle between St...
Citation: McClearn, Matthew. 2005. Whose Clients Are They, Anyway? Canadian Business 78 (12):44-54.
Areas of Interest: Corporate Governance, Corruption
- Business Against Corruption: A Framework for Action
n This report is a guide to companies preparing themselves to implement the objectives set out in UN's tenth principle to fight corruption within business operations. It examines why companies should fight corruption and outlines a number of practical steps to fight internal and external corruption....
Citation: S. Cote-Freeman, B. Errath, P Brew, J. Moberg and J. Brooks. 2006. Business Against Corruption: A Framework for Action. Global Compact.
Areas of Interest: Accountability - Reporting, Codes of Conduct, Corruption, Leadership
- Business Ethics
This book provides comprehensive, integrated coverage of the entire field of business ethics. It begins with an overview of today's business scene, then explores the basic tools and techniques of ethi...
Citation: DeGeorge, Richard T. 1999. Business Ethics. 5 ed: Prentice Hall.
Areas of Interest: Corporate Social Responsibility, Corruption, Environment & Business, Human Rights, Labour - Employee, Labour - Health & Safety, Poverty, Theory
- Business Ethics (Basic Ethics in Action)
This book aspires to introduce the student to important ethical issues that arise in the world of business. As such, it fits into that branch of ethics referred to as Applied Professional Ethics. Busi...
Citation: Boylan, Michael. 2000. Business Ethics (Basic Ethics in Action): Prentice Hall
Areas of Interest: Corporate Social Responsibility, Corruption, Gender, Labour - Employee
- Business Ethics and Compliance in Russia
Practical information to develop local compliance strategies and overcome corruption challenges Reduce your financial and operational risks from corruption and non-compliance with this upcoming repor...
Citation: Business Ethics and Compliance in Russia. 2008. Ethical Corporation Institute.
Areas of Interest: Corporate Governance - Transparency, Corruption
- Business Ethics in Canada: A Personal View
The article presents a discussion on business ethics in Canada. It cites the two areas of concern such as the intensity of attacks by social activists on various forms of natural harvesting in Canada,...
Citation: Boyd, Colin. 1997. Business Ethics in Canada: A Personal View. Journal of Business Ethics 16 (6):605-609.
Areas of Interest: Consumer Issues - Ethical Consumption, Corporate Social Responsibility, Corruption, Gender, Labour, Public Policy
- Business Ethics: Case Studies and Selected Readings
This text provides real-life examples of ethical dilemmas, poor ethical choices, and wise ethical decisions from the newspapers, business journals and the author's experiences as a consultant and boar...
Citation: Jennings, Marianne Moody. 1998. Business Ethics: Case Studies and Selected Readings. 3 ed: South-Western Educational Publishing.
Areas of Interest: Corporate Governance, Corruption, Education, Environment & Business, Labour - Employee, Labour - Health & Safety, Leadership, Theory - Shareholder, Theory - Stakeholder
- Business: Its Legal, Ethical, and Global Environment
Offering the best preparation for future managers, teaches you how to understand and apply legal and ethical concepts to real business. Going further than simply introducing you to the legal environme...
Citation: Jennings, Marianne Moody. 1996. Business: Its Legal, Ethical, and Global Environment 4th Bk&CD ed: South-Western Pub.
Areas of Interest: Corporate Social Responsibility, Corruption, Economic - Environmental, Education, Environment & Business, Globalization, Labour - Employee, Public Policy - Regulation, Sustainability
- Conducting Law and Society Research: Reflections on Methods and Practices
Through interviews with many of the most noteworthy authors in Law and Society, Conducting Law and Society Research takes students and scholars behind the scenes of empirical scholarship, showing the messy reality of research methods....
Citation: Halliday, Simon and Patrick Schmidt, eds. 2009. Conducting Law and Society Research: Reflections on Methods and Practices.Cambridge Studies in Law and Society Series. Cambridge: Cambridge University Press.
Areas of Interest: Corruption, Education, Globalization, Public Policy
- Corruption, Firm Governance, and the Cost of Capital
We develop a model of a firm owned by shareholders and administered by managers who may be either honest or dishonest. When managers have an informational advantage but shareholders retain control, dishonest managers can make false reports that distort investment and thereby reduce firm cash flows. When dishonest managers have privileged access to both information and control, firm value is further reduced and profits are diminished especially in the worst states of the world. Ineffective corporate governance combined with corruption (dishonesty) thus increases firms' exposure to systematic risk. In a cross-country empirical test of the model, we find that corruption substantially increases firm betas, particularly in countries with weak shareholder rights. Moving from the level of corruption in Canada to that in South Korea raises industry-adjusted betas by 0.35....
Citation: Garmaise, Mark J. and Liu, Jun. 2005. Corruption, Firm Governance, and the Cost of Capital. AFA 2005 Philadelphia Meetings Paper. SSRN eLibrary. Available at: http://ssrn.com/abstract=644017
Areas of Interest: Corporate Governance - Transparency, Corruption, Theory - Shareholder
- Crossing the Boundaries of Obligation: Are Corporate Salaries a Form of Bribery?
Trans-National Corporations (TNCs) pay relatively high salaries to local people in host countries. TNCs assume that such employees will accept an employee-employer relationship similar to that which e...
Citation: Bishop, John Douglas. 2004. Crossing the Boundaries of Obligation: Are Corporate Salaries a Form of Bribery? Journal of Business Ethics 55 (1):1-11.
Areas of Interest: Corruption, Labour - Employee
- Deciphering Codes of Corporate Conduct: A Review of their Contents
Public concerns about globalisation are growing. Many firms are trying to respond to these concerns, often by issuing statements of ethics or values that cover various facets of corporate conduct. Thi...
Citation: K. Gordon; M. Miyake. 1999. Deciphering Codes of Corporate Conduct: A Review of their Contents: Organisation for Economic Co-operation and Development.
Areas of Interest: Accountability, Codes of Conduct, Consumer Issues, Corruption, Economic - Environmental, Globalization, Resource Extraction
- Destabilizing Guinea: Diamonds, Charles Taylor and the Potential for Wider Humanitarian Catastrophe
Traces the development of Guinea's diamond industry and discusses the devastating attacks by Sierra Leonean rebels in 2000 and 2001, arguing that the objective was part of a wider scheme to destabiliz...
Citation: Lansana Gberie. 2001. Destabilizing Guinea: Diamonds, Charles Taylor and the Potential for Wider Humanitarian Catastrophe. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- Diamonds in the Central African Republic: Trading, Valuing and Laundering
Discusses the strong likelihood that conflict diamonds from the Democratic Republic of the Congo and elsewhere are being laundered through the Central African Republic. Concludes with recommendations...
Citation: Lansana Gberie. 2003. West Africa: Rocks in a Hard Place. The Political Economy of Diamonds and Regional Destabilization. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- Diamonds Without Maps: Liberia, the UN, Sanctions and the Kimberley Process
Warns that the United Nations Security Council should not lift its 2001 embargo on Liberian diamonds until the country has an effective diamond control mechanism in place. Diamonds have been at the ce...
Citation: Christian Dietrich. 2004. Diamonds Without Maps: Liberia, the UN, Sanctions and the Kimberley Process. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- Diamonds: Forever or for Good? The Economic Impact of Diamonds in Southern Africa
Investigates the extent to which diamonds contribute to development in South Africa, Namibia and Botswana, countries which have been the most vocal champions of "prosperity diamonds" or "diamonds for...
Citation: Ralph Hazleton. 2002. No Problems Here: Success, Complacency and Suspicion in the Indian Diamond Industry. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Poverty, Resource Extraction
- Ethics and Capitalism
Despite the great advantage of capitalism -- that it produces a prosperous system of exchanging goods and services -- capitalist societies struggle with the unresolved issues of poverty, exclusion, co...
Citation: John Douglas Bishop. ed. 2000. Ethics and Capitalism. Toronto: University of Toronto Press.
Areas of Interest: Corporate Governance, Corruption, Economic, Globalization, Theory
- Ethics and Corruption in Education: An Overview
This paper argues that the problems posed by corruption in education have been neglected for too long. It details the three assumptions that underlie the IIEP's project on “Ethics and corruption in education”. It then describes the approach followed to tackle this sensitive issue within the framework of the project. Finally, it summarizes a few conclusions drawn from the research thus far in three areas: teacher behaviour, teacher management, and private tutoring. It then concludes by identifying key strategies for improving transparency and accountability in education....
Citation: Jacques Hallak; Muriel Poisson. 2005. Ethics and Corruption in Education: An Overview. Journal of Education for International Development
Areas of Interest: Accountability, Corruption, Education
- Evidence of Social Desirability Response Bias in Ethics Research: An International Study
This paper analyzes the association between ethical perceptions of questionable business practices and Hofstede's Individualism, Transparency International's Corruption Index, and social desirability response bias....
Citation: Bernardi, Richard A., Erin L. Delorey, Catherine C. LaCross, and Rebecca A. Waite. 2003. Evidence of Social Desirability Response Bias in Ethics Research: An International Study. Journal of Applied Business Research, Vol. 19, No. 3, pp. 41-51. Available at SSRN: http://ssrn.com/abstract=1094751
Areas of Interest: Corporate Social Responsibility, Corruption, Education
- Fugitives and Phantoms: The Diamond Exporters of Brazil
Brazil is one of the oldest diamond producing countries in the world, but nobody can say where half of the diamonds it exports have been mined, and government certificates accompanying fully one quart...
Citation: Partnership Africa Canada. 2006. Triple Jeopardy: Triplicate Forms and Triple Borders, Controlling Diamond Exports from Guyana. In The Diamonds and Human Security Project edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- Global Transparency: Fighting Corruption For A Sustainable Future
The primary focus of corruption studies and anti-corruption activism has been corruption within sovereign states. However, over the last twenty years ‘globalization’, the flow of money, goods, people and ideas across borders, has threatened to overwhelm the system of sovereign states....
Citation:
Areas of Interest: Climate Change, Corporate Governance, Corruption, Globalization, Leadership, Public Policy, Resource Extraction, Sustainability
- Hard Currency: The Criminalized Diamond Economy of the Democratic Republic of Congo and its Neighbours
This report links the wars in Angola and the Congo, along with other conflicts in Central Africa, to the massive illicit trade in conflict diamonds. Concludes with recommendations for countries in Cen...
Citation: Christian Dietrich. 2002. The Kimberley Process: The Case for Proper Monitoring. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- International Business Attitudes to Corruption: Survey 2006
This paper reports on the results of a survey conducted on business attitudes to corruption. The report argues that despite new laws criminalising foreign bribery, there have been few prosecutions out...
Citation: Simmons & Simmons. 2006. International Business Attitudes to Corruption: Survey 2006. Control Risks.
Areas of Interest: Codes of Conduct, Corporate Governance - Transparency, Corruption
- Killing Kimberley? Conflict Diamonds and Paper Tigers
“Blood Diamond”, a film starring Leonardo DiCaprio, Djimon Honsou and Jennifer Connelly, will not be released until December, but it will be a major focus of attention at the Kimberley Process diamond...
Citation: Partnership Africa Canada. 2006. Killing Kimberley? Conflict Diamonds and Paper Tigers. In The Diamonds and Human Security Project edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- Legislating Against Corruption in International Markets: The Story of the Foreign Corrupt Practices Act
'Grand' corruption, generally used to define corruption amongst the top political elite, has drawn increasing attention from academics and policy makers during recent years. Our understanding of the c...
Citation: William Woof; W. Cragg. 2001. Legislating Against Corruption in International Markets: The Story of the Foreign Corrupt Practices Act. In The political economy of corruption, edited by Arvind K. Jain. Routledge, New York: London.
Areas of Interest: Corruption, Public Policy - Regulation
- Lifting the Veil: Exploring the Transparency of Canadian Companies - A Report by Publish What You Pay Canada
The primary goal of this report is to map Canadian regulations governing disclosure in the extractive industries. Focusing on resource and reserve data; payments to host governments; contracts and licenses; and environmental, social, and governance factors....
Citation:
Areas of Interest: Accountability, Accountability - Reporting, Corporate Governance - Transparency, Corporate Social Responsibility, Corruption, Development, Economic - Environmental, Economic - Social, Human Rights, Public Policy, Public Policy - Regulation, Resource Extraction
- Management Ethics [February, 1999]
Bribing foreign government officials now illegal...
Citation: The Canadian Centre for Ethics & Corporate Policy. 1999. Management Ethics, February. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Accountability - Auditing, Accountability - Reporting, Corruption
- Management Ethics [March / April, 1998]
The OECD Bribery Convention and its Implications for Canadian Business...
Citation: The Canadian Centre for Ethics & Corporate Policy. 1998. Management Ethics, March / April. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Corporate Governance - Transparency, Corporate Social Responsibility, Corruption
- Morality and the Bottom Line: The Growth of Anti-Corruption Programs in the Private Sector
Addresses global progress being made against corruption, the components of an effective corporate anti-corruption program, the effectiveness of ethics programs, and spreading the anti-corruption word....
Citation: Jean-Franois Arvis, Ronald E. Berenbeim. 2002. Morality and the Bottom Line: The Growth of Anti-Corruption Programs in the Private Sector: The Conference Board New York.
Areas of Interest: Corruption
- Motherhood, Apple Pie and False Teeth: Corporate Social Responsibility in the Diamond Industry
Argues that ending the phenomenon of conflict diamonds now and in the future still requires considerable work. Corporate social responsibility in the diamond industry is not about making donations to...
Citation: Ian Smillie. 2003. Diamonds in the Central African Republic: Trading, Valuing and Laundering. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corporate Social Responsibility, Corruption, Economic, Poverty, Resource Extraction
- Motherhood, Apple Pie and False Teeth: CSR in the Diamond Industry
This paper begins by outlining the background to the controversy over conflict diamonds. It describes the processes and results of the various UN reports on the issue and the individuals, governments...
Citation: Smillie, I. 2003. Motherhood, Apple Pie and False Teeth: CSR in the Diamond Industry. Partnership Africa Canada
Areas of Interest: Corporate Social Responsibility, Corruption, Human Rights, Public Policy - Regulation, Resource Extraction
- Principled Profit: Marketing That Puts People First
When the business pages are full of stories of corruption and collapse… is there still a place for businesses with a strong code of ethics? Shel Horowitz says that not only can honest, ethical busines...
Citation: Horowitz, Shel. 2003. Principled Profit: Marketing That Puts People First: Accurate Writing & More
Areas of Interest: Codes of Conduct, Corruption
- Reality Check. The Globalisation of Natural Resources - Mining and the World Bank/International Monetary Fund. A Special Focus on Ghana, Honduras, Mexico, and Peru
Since the 1990s, foreign-backed mining activity in the "developing world" has been expanding rapidly. Increased mineral exploration and mining activity displaces local communities, destroys ecosystems, and creates poverty while benefiting investors (mostly foreign) and local elites. Conditions of "development" are imposed by the World Bank and the International Monetary Fund (IMF), favouring foreign direct investment and exports over self-sufficiency and sustainable development....
Citation: MiningWatch Canada. 2001. Reality Check. The Globalisation of Natural Resources - Mining and the World Bank/International Monetary Fund.A Special Focus on Ghana, Honduras, Mexico, and Peru. MiningWatch Canada.
Areas of Interest: Corruption, Development, Globalization, Public Policy - Regulation, Resource Extraction, SRI/Responsible Investment, Sustainability
- Reluctant Guardians: The Moral Responsibility of Gatekeepers
Intermediaries, such as accountants, lawyers, and bankers, are gatekeepers, which are parties whose cooperation is necessary for corporations to function and who, by withholding cooperation, are able...
Citation: Boatright, John R. 2007. Reluctant Guardians: The Moral Responsibility of Gatekeepers. Business Ethics Quarterly 17 (4):613-632.
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Corruption
- Send Out the Sleazebags
This article focuses on corruption in business. Major League Baseball recently nearly joined the list of malefactors on the Web. It agreed (for a reported US $2.5 million) with Hollywood's Columbia Pi...
Citation: Coxe, Donald. 2004. Send Out the Sleazebags. Maclean's 117 (21/22):65-65.
Areas of Interest: Corruption
- Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities
The existing body of literature on taxpayer compliance has developed over some 30 years or more and has predominantly emanated from developed economies including the United States, the United Kingdom, Canada and Australia. Over the same period many developed economies have made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement strategies, and increasingly sophisticated systems of tax administration using new technologies. Undoubtedly there are lessons to be learnt from studying best practice in developed economies....
Citation: McKerchar, Margaret A. and Christopher Charles Evans. 2009. Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities. (May 27). UNSW Law Research Paper, No. 2009-17. SSRN eLibrary. Available at: http://ssrn.com/abstract=1415164
Areas of Interest: Corruption, Development, Public Policy - Regulation, Sustainability
- Taxing Democracy
The research program for the Centre for Tax System Integrity revolves around three questions that are relevant to tax administrations around the world: (a) What options do democratic states have for cultivating a voluntary taxpaying culture? (b) How practicable and desirable is the ATO Compliance Model for managing tax compliance and non-compliance? (c) Can evidence-based tax administration be built around a continuing program of experimentation that builds an increasingly rich tool-kit of cost-effective strategies (represented in the middle column of the model) for improving compliance? This volume presents findings from the first phase of our research....
Citation: Braithwaite, Valerie, ed. Taxing Democracy. Aldershot, England: Ashgate, 2002.
Areas of Interest: Accountability, Accountability - Auditing, Corruption, Public Policy - Regulation
- The Blackwell Guide to Business Ethics
The Blackwell Guide to Business Ethics, written by international experts in the field, acquaints the reader with theoretical and pedagogical issues, ethical issues in the practice of business and exci...
Citation: Bowie, Norman E., ed. (2002). The Blackwell Guide to Business Ethics: Wiley-Blackwell
Areas of Interest: Corporate Governance, Corruption, Education, Environment & Business, Labour - Health & Safety, Theory - ISCT, Theory - Stakeholder
- The Ethical Imperative: Why Moral Leadership Is Good Business
Nike's labor practices in the Far East. The Exxon Valdez oil spill in Alaska. Big tobacco and lung cancer. Texaco and employee race relations. More and more, corporations are being evaluated by how th...
Citation: Costa, John Dalla. 1999. The Ethical Imperative: Why Moral Leadership Is Good Business: Basic Books.
Areas of Interest: Corruption, Globalization, Human Rights, Leadership, Sustainability
- The Heart of the Matter - Sierra Leone, Diamonds and Human Security
This study of the Sierra Leone diamond trade and its international connections demonstrated the centrality of diamonds to that country's brutal conflict. The RUF rebels exchanged diamonds for arms and...
Citation: Ian Smillie, Lansana Gberie, and Ralph Hazleton. 2000. The Heart of the Matter - Sierra Leone, Diamonds and Human Security. In The Diamonds and Human Security Project: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- The Lost World: Diamond Mining and Smuggling in Venezuela
Dead miners. Bureaucratic incompetence. Diamond smuggling on a massive scale. International indifference on the part of the international Kimberley Process Certification Scheme (KPCS) for rough diamon...
Citation: Partnership Africa Canada. 2006. Fugitives and Phantoms: The Diamond Exporters of Brazil. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- The Myth of CSR: The Problem with Assuming That Companies Can Do Well While Also Doing Good is That Markets Don't Really Work That Way
This paper takes a rather critical look on CSR, arguing that optimism about the power of market mechanisms to deliver social and environmental change is flawed, as it does not take into account that m...
Citation: Doane, D. 2005. The Myth of CSR: The Problem with Assuming That Companies Can Do Well While Also Doing Good is That Markets Don't Really Work That Way. Stanford Social Innovation Review.
Areas of Interest: Accountability, Consumer Issues - Ethical Consumption, Corporate Social Responsibility, Corruption, Development, Environment & Business, Globalization, Human Rights, Public Policy - Lobbying, SRI/Responsible Investment
- Transnational Legal Processes
This work comprises 24 linked essays by leading transatlantic scholars in international law and the social sciences examining the sociolegal aspects of multi-jurisdictional legal techniques and trans-...
Citation: Likosky, Michael, ed. Transnational Legal Processes. Cambridge: Cambridge University Press, 2002.
Areas of Interest: Corporate Citizenship, Corporate Governance, Corruption, Globalization, Human Rights, Public Policy - Regulation
- Triple Jeopardy: Triplicate Forms and Triple Borders, Controlling Diamond Exports from Guyana
In this report, Partnership Africa Canada reveals an illegal tri-border diamond smuggling system, operating completely outside the international Kimberley Process Certification Scheme (KPCS) for rough...
Citation: Partnership Africa Canada. 2006. The Lost World: Diamond Mining and Smuggling in Venezuela. In The Diamonds and Human Security Project edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- War & Peace in Sierra Leone: Diamonds, Corruption and the Lebanese Connection
Provides an overview and analysis of the situation in Sierra Leone with respect to the diamond industry since the UN intervention in 2000 and examines the role of Sierra Leone's Lebanese community in...
Citation: Lansana Gberie. 2002. Fire in the Ice: Benefits, Protection and Regulation in the Canadian Diamond Industry. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- West Africa: Rocks in a Hard Place. The Political Economy of Diamonds and Regional Destabilization
Exposes the continuing crises of armed violence in the West African sub-region by highlighting the role and influence of diamonds. Concludes with recommendations for the UN Security Council and the Ki...
Citation: Deme, Ousmane. 2003. Motherhood, Apple Pie and False Teeth: Corporate Social Responsibility in the Diamond Industry. In The Diamonds and Human Security Project, edited by I. Smillie: Partnership Africa Canada.
Areas of Interest: Corruption, Economic, Resource Extraction
- When Bank Loans are Bad News
With well-functioning financial intermediaries, debt can be a useful screening and signaling device. However, under poor governance and an inefficient and corrupt financial system, managers and controlling shareholders can use the proceeds of debt issues...
Citation: Weihua Huang ; Shan Zhao. 2008. When Bank Loans are Bad News: ECCE.
Areas of Interest: Corporate Governance, Corruption, Theory - Shareholder
- When Compliance Is Not the Solution But the Problem: From Changes in Law to Changes in Attitude
A cooperative taxpaying culture is the ultimate goal of the Compliance Model of enforcement adopted, among other regulatory agencies (see, for example, Hawkins, 1984), by the Australian Taxation Offic...
Citation: McBarnet, Doreen. 2001. When Compliance Is Not the Solution But the Problem: From Changes in Law to Changes in Attitude. Centre for Tax System Integrity Working Papers No. 18, August, 2001. (published in Braithwaite, Valerie, ed. Taxing Democracy. Aldershot: Ashgate, 2002).
Areas of Interest: Accountability, Corruption, Public Policy - Regulation
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