... conditions. It was believed that a suitably empowered Income Tax Investigation Commission would not only deter further tax evasion but also generate significant resources for the State. However, the experience of legal challenges to the commission’s investigations, and the difficulty in obtaining reliable...

... in attitudes to industrial and agricultural producers prevented the board from playing the role originally assigned. More crucially the budget provisions, of an excess profits tax, a wealth tax and the proposal for an Income Tax Investigation Commission signalled that corporate financial irregularities were...