PRIVATIZING UK TAX LAW ENFORCEMENT? |
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| Authors: | CHRISTOPHER HOOD |
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| Affiliation: | Christopher Hood is in the Department of Government and Public Administration, University of Sydney, Australia. |
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| Abstract: | Tax law enforcement in the UK has long been dominated by public bureaucracies of the 'classic' type. This article reviews some current problems of tax law enforcement in that style, and looks at some possible ways of mitigating those problems. These include a change in penalty schedules and some measure of 're-privatization' of tax law enforcement, harking back to pre-bureaucratic enforcement styles. Six problems likely to be associated with privatization of tax law enforcement are discussed. These are not trivial, but it is argued that they may be somewhat less severe in the case of tax law enforcement than in that of law enforcement in general. |
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