1,720,978 research outputs found
A study of the changing relationships between the Inland Revenue and multinational companies and their advisors
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Constructing the management of taxation: re-making the Inland Revenue as a managerially 'complete organisation'
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Modernising a British Central Government department changes in Inland Revenue Tax Administration and Policy
No full textIn 1999 the British Government published a manifesto to modernize government (Cmnd 4310). Prime Minister Blair wrote that modernization ‘must engage with how government itself works.’ The aims were more joined up and strategic policymaking; making users the focus of public service; and enhancing the quality and efficiency of service delivery. Britain’s direct tax collector, the Inland Revenue (IR), was placed in the vanguard of change.
This paper reviews recent IR organizational change. Business income taxation is chosen as a focus because of its economic and international significance. The paper describes new IR responsibilities; the reorganization of functions and administrative processes to serve business ‘customers’; the rhetoric and practices associated with re-engineered relationships with taxpayers; the associated technological innovations; and the changing features of tax policy making. An evaluation of changes introduced to date
permits identification of some tensions and unintended consequences of UK public sector modernization in central government
The Inland Revenue of the 21st century: a radically different department or a 'complete organisation'?
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Tax complexity and the cost of debt
No full textNow that debt has replaced equity as the preferred source of finance for many UK companies, the correct calculation of the cost of debt assumes even greater importance than it has done formerly. While financial management textbooks are in agreement on how to calculate the pre-tax cost of debt, there is much less agreement on how to calculate the after tax cost of debt. The different approaches taken by different authors leave students and practitioners confused and unsure as to how they should proceed. This article explores the calculation of the after tax cost of debt in order to help both students and practitioners to understand the interaction of tax and debt in the current UK environment and to be aware of the limitations of the various simplifications which are made, explicitly or implicitly, in the textbooks
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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