E-Commerce Innovations in the Personal Tax System of the United Kingdom

This study finds evidence that attempts to reduce costs and error rates in the Inland Revenue through the use of e-commerce technology are flawed. While it is technically possible to write software that will record tax data, and then transmit it to the Inland Revenue, there is little demand for this service. The key finding is that the tax system is so complex that many people are unable to complete their own tax returns. This complexity cannot be overcome by well-designed software. The recommendation is to encourage the use of agents to assist taxpayers or simplify the tax system. The Inland Revenue is interested in saving administrative costs and errors by encouraging electronic submission of tax returns. To achieve these objectives, given the raw data it would seem clear that the focus should be on facilitating the work of agents.

Collaborative Planning in an Uncollaborative World

The purpose of this paper is to expose the concept of collaborative planning to the reality of planning, thereby assessing its efficacy for informing and explaining what planners 'really' do and can do. In this systematic appraisal, collaborative planning is disaggregated into four elements that can enlighten such conceptual frameworks: ontology, epistemology, ideology and methodology. These four lenses help delimit and clarify collaborative planning's strengths and weaknesses. The conceptual debate is related to an empirical investigation of planning processes, ranging from region-wide to local and from statutory to visionary in an arena where special care has been invested in participatory deliberation processes. The final analysis provides a systematic gauge of collaborative planning in light of the extensive empirical evidence, deploying the four conceptual dimensions introduced in part one. This exposes a range of problems not only with the concept itself but also regarding its affinity with the uncollaborative world within which it has to operate. The former shed light on those aspects where collaborative planning as a conceptual tool for practitioners needs to be renovated, while the latter highlight inconsistencies in a political framework that struggles to accommodate both global competitiveness and local democratic collaboration.

A Method from the 'Lifeworld': Some Possibilities for Person Centred Planning for Children in Care

This paper describes a method for working with chldren who are the subjects of care planning and review under the Children Act 1989. The person centred planning model, as it is termed, has been well established in working with adults with special needs but can be extrapolated to encounters with children. It focuses on three fundamental areas: relationship, meaning and narrative. In underscoring these areas, the method restrains the bureaucracy and experience of stigma that is often present for those residing in State care.