Centre for Tax System Integrity


Is There Integrity in the Tax System?

Wednesday 17 July 2002
Innovations Building Lecture Theatre, Cnr Eggleston and Ward Roads, ANU

The Centre for Tax System Integrity has a particular interest in understanding how to build integrity into the tax system, and in the effects that lack of integrity has on compliance issues. This was the first of a series of workshops focussing on the economic aspects of integrity. Of interest to tax officers, tax policy makers, and academics interested in taxation policy.


Professor Dr Friedrich Schneider
Department of Economics
Institute of Economic Policy
Johannes Kepler University of Linz, Austria.

Professor Schneider has written close to 300 books and articles on general economic policy, taxation, shadow economy, environmental economics and privatisation and deregulation policies.

He is an internationally recognised expert on the cash economy, the special significance of his work being the global perspective which he takes. He has acted as a consultant to a wide range of public and private organisations including the Brussels EU Commission, the National Central Bank for Germany and the Federal Austrian Ministries of Economics and Finance.

Assistant Professor Lillian F. Mills
Eller College of Business and Public Administration
University of Arizona

Professor Mills has been interested in book versus tax reporting for most of her professional and academic life. Her professional experience was primarily with Price Waterhouse, where she was a senior manager in taxation. She earned her PhD at the University of Michigan, advised by Professor Joel Slemrod. Her dissertation provided evidence that tax deficiencies are positively related to the excess of book income over taxable income.

Professor Mills joined the University of Arizona in 1997 and has continued to work and publish research concerning tax compliance and financial reporting. She is on the editorial board of The Accounting Review and The Journal of the American Taxation Association. She teaches the Introduction to Federal Taxation course and the graduate elective in Multi-jurisdictional Taxation. She received the 2000 Arizona CPA Foundation Excellence in Teaching Award. She especially values her continued working relationship with the IRS Large and Midsize Business research group.

Workshop Program

Professor Friedrich Schneider
The value added of underground activities: Size and measurement of the shadow economies of 110 countries all over the world
Chair and first discussant:
Professor Geoffrey Brennan, Social and Political Theory Program, RSSS, ANU
pdf version


Speaker and Topic


Welcome and introduction
Dr Valerie Braithwaite, Director, CTSI



Open Discussion




Professor Lilian Mills
Trends in book-tax income and balance sheet differences
Chair and first discussant:
Professor Steve Dowrick, Economics, The Faculties, ANU
pdf version


Open Discussion and close



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