The complexity of tax simplification : experiences from around the world / edited by Simon James, Adrian Sawyer and Tamer Budak.
James, S. R. (Simon Robert), 1952- editor.; Sawyer, Adrian J. (Adrian John), editor.; Budak, Tamer, 1973- editor.
2016
HJ2305
Available Online

Linked e-resources

Linked Resource Online Access
Concurrent users Unlimited
Authorized users Authorized users
Document Delivery Supplied Can lend chapters, not whole ebooks

Details

Title The complexity of tax simplification : experiences from around the world / edited by Simon James, Adrian Sawyer and Tamer Budak.
ISBN 9781137478696 (electronic book)
1137478691 (electronic book)
9781137478689 (hardcover)
1137478683 (hardcover)
9781349574650 (paperback)
DOI https://doi.org/10.1057/9781137478696
Published Houndmills, Basingstoke, Hampshire : Palgrave Macmillan, 2016.
Copyright ©2016
Language English
Description 1 online resource (xiv, 273 pages) : illustrations
Other Standard Identifiers 10.1057/9781137478696 doi
99969871208
Call Number HJ2305
Dewey Decimal Classification 500
Summary This book explores the experiences of simplification in a range of countries and jurisdictions.
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Digital File Characteristics text file
PDF
Source of Description Print version record version.
Added Author James, S. R. (Simon Robert), 1952- editor.
Sawyer, Adrian J. (Adrian John), editor.
Budak, Tamer, 1973- editor.
Available in Other Form Complexity of tax simplification.
Linked Resources Online Access
Record Appears in Online Resources > Ebooks
All Resources
The complexity of tax simplification : experiences from around the world / Tamer Budak, Simon James and Adrian Sawyer
Tax reform and tax simplification : conceptual and measurement issues and Australian experiences / Binh Tran-Nam
Simplicity in the Chinese context : the categories of differential income tax treatment and their complications / Nolan Cormac Sharkey
Tax simplification in Canada : a journey not yet mapped / François Vaillancourt and Richard Bird
Tax simplification : the case of Malaysia / Veerinderjeet Singh
Complexity of tax simplification : a New Zealand perspective / Adrian Sawyer
The complexity of tax simplification : Russia / Alexander I. Pogorletskiy, Elena V. Kilinkarova and Nadezhda N. Bashkirova
The complexity of tax simplification : experiences from South Africa / Theuns Steyn and Madeleine Stiglingh
The complexity of tax simplification : experiences from Thailand / Thamrongsak Svetalekth
The complexity of tax simplification : Turkey perspective / Tamer Budak and Serkan Benk
The complexity of tax simplification : The UK experience / Simon James
Complexity of tax simplification : USA perspective / Hughlene A. Burton and Stewart Karlinsky.

Browse Subjects

Show more subjects...

Statistics

from
to
Export