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The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in...

Hope is a powerful yet complex phenomenon. Can hope be harnessed for positive social change? What does it mean for a society to "hope well?" How do institutions abuse individual hope?

This issue of The Annals delves into the complicated notions of hope and how it can be encouraged and nurtured on several levels. The contributors to this issue explore institutions of hope in operation and explain how those institutions can function effectively.

Divided into two parts, the first set of articles define institutions of hope as "sets of rules, norms, and practices that...

The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this...

Hope is a powerful yet complex phenomenon. Can hope be harnessed for positive social change? What does it mean for a society to "hope well?" How do institutions abuse individual hope?

This issue of The Annals delves into the complicated notions of hope and how it can be encouraged and nurtured on several levels. The contributors to this issue explore institutions of hope in operation and explain how those institutions can function effectively.

Divided into two parts, the first set of articles define institutions of hope as "sets of rules, norms, and practices that...

This book is a major contribution to regulatory theory from three members of the world-class regulatory research group based in Australia. It marks a new development in responsive regulatory theory in which a strengths-based pyramid complements the regulatory pyramid. The authors compare the accomplishments of nursing home regulation in the US, the UK and Australia during the last 20 years and in a longer historical perspective. They find that gaming and ritualism, rather than defiance of regulators, are the greatest challenges for improving safety and quality of life for the elderly in care...