@techreport{Gammie1996Striking,
abstract = {This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International aspects of tax administration and compliance were also considered.},
address = {London},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
doi = {10.1920/re.ifs.1996.0049},
editor = {Malcolm Gammie and Institute for Fiscal Studies$gLondon and ID: gnd/26238-9},
isbn = {978-1-87335-754-5},
keywords = {330},
language = {eng},
number = {R49},
publisher = {Inst. of Fiscal Studies},
title = {Striking the balance: Tax administration, enforcement and compliance in the 1990s ; the Institute for Fiscal Studies, sixth residential conference, 16 - 17 April 1993},
type = {IFS Reports, Institute for Fiscal Studies},
url = {http://hdl.handle.net/10419/64579},
year = {1996}
}
