ACADEMIA AS AN INFLUENCER OF TAX POLICY AND TAX ADMINISTRATION
By Michael D’Ascenzo
Michael D’Ascenzo’s article on Academia as an Influencer of Tax Policy and Tax Administration is the first article in this edition. D’Ascenzo looks at how academia can influence tax policy and administration. He rightly in our view recognises that that influence has not been as great as it might or could have been. In examining the obstacles in the way of tax academics being involved in the tax policy and tax administration debates and outcomes, Michael remains optimistic that there is real potential for closer relationships between tax academics and policy makers and administrators. This will benefit not only the academics and tax academy but policy makers and administrators, and ultimately society as well.
This paper considers how academia can influence tax policy and administration, highlighting examples where this has occurred. However, overall it concludes that the impact of academia does not appear on its face to have been as substantial as one might have thought. This paper explores the hurdles and conundrums that may have limited the impact of tax researchers on tax policy and administration. The paper nevertheless is optimistic about the potential for a closer engagement of tax researchers with tax policy advisers and the tax administration, and for corresponding benefits in the impact of that engagement. In terms of methodology, this paper is enhanced by the Delphi-type interviews on the topic with a number of relevant stakeholders.