Closing remarks [to the] Centre for Tax System Integrity's Third International Conference on 'Responsive Regulation: International perspectives on taxation', Canberra, 24-25 July 2003.

Abstract

I think the ATO has to be congratulated for the joint initiative with CTSI which is actually searching out evidence on which to base policy. I wish more areas of government would do the same – a strikingly large amount of policy in Canberra is based on preconceptions and theoretical presumptions rather than empirical research.