Posted: Jun 10, 2005 By: Adam Smith Institute

Subject: Voluntary compliance

Comment: We are a UK-based economics think-tank. In the course of your deliberations on the voluntary compliance system and the wider use of return-free initiatives, we would like to make some comments, pointing to difficulties that this has caused in the UK, and problems with our pay-as-you-earn system. However, your work on this issue came late to my notice and we cannot submit a memorandum until next week. Would this be acceptable?

Dr Eamonn Butler
Adam Smith Institute
23 Great Smith Street
London SW1P 3BL