001374387 000__ 05324cam\a2200589Mi\4500
001374387 001__ 1374387
001374387 003__ OCoLC
001374387 005__ 20230306152951.0
001374387 006__ m\\\\\o\\d\\\\\\\\
001374387 007__ cr\un\nnnunnun
001374387 008__ 160415t20162016enka\\\\ob\\\\001\0\eng\d
001374387 019__ $$a958096401$$a958391984$$a965760116$$a1100260536$$a1110848467$$a1112588632$$a1112833605$$a1113047398$$a1117193314
001374387 020__ $$a9781137478696$$q(electronic book)
001374387 020__ $$a1137478691$$q(electronic book)
001374387 020__ $$z9781137478689$$q(hardcover)
001374387 020__ $$z1137478683$$q(hardcover)
001374387 020__ $$z9781349574650$$q(paperback)
001374387 0247_ $$a10.1057/9781137478696$$2doi
001374387 0248_ $$a99969871208
001374387 035__ $$aSP(OCoLC)950989805$$z(OCoLC)958096401$$z(OCoLC)958391984$$z(OCoLC)965760116$$z(OCoLC)1100260536$$z(OCoLC)1110848467$$z(OCoLC)1112588632$$z(OCoLC)1112833605$$z(OCoLC)1113047398$$z(OCoLC)1117193314
001374387 040__ $$aSFB$$beng$$erda$$epn$$cSFB$$dOCLCO$$dOCLCF$$dWAU$$dYDX$$dSTF$$dJG0$$dIOG$$dIAD$$dJBG$$dESU$$dZ5A$$dILO$$dMERER$$dOCLCQ$$dICN$$dFIE$$dOTZ$$dNJR$$dU3W$$dLOA$$dCAUOI$$dKSU$$dNLE$$dAU@$$dUKMGB$$dOCLCQ$$dWYU$$dBRX$$dUWW$$dCNMTR$$dGW5XE$$dOCLCQ$$dDCT$$dERF$$dUKBTH$$dIAI$$dOCLCQ
001374387 049__ $$aISEA
001374387 050_4 $$aHJ2305
001374387 08204 $$a500$$223
001374387 24504 $$aThe complexity of tax simplification :$$bexperiences from around the world /$$cedited by Simon James, Adrian Sawyer and Tamer Budak.
001374387 264_1 $$aHoundmills, Basingstoke, Hampshire :$$bPalgrave Macmillan,$$c2016.
001374387 264_4 $$c©2016
001374387 300__ $$a1 online resource (xiv, 273 pages) :$$billustrations
001374387 336__ $$atext$$btxt$$2rdacontent
001374387 337__ $$acomputer$$bc$$2rdamedia
001374387 338__ $$aonline resource$$bcr$$2rdacarrier
001374387 347__ $$atext file
001374387 347__ $$bPDF
001374387 504__ $$aIncludes bibliographical references and index.
001374387 5050_ $$aThe 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.
001374387 506__ $$aAccess limited to authorized users.
001374387 520__ $$aThis book explores the experiences of simplification in a range of countries and jurisdictions.
001374387 520__ $$aSimplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
001374387 588__ $$aPrint version record version.
001374387 650_0 $$aTaxation.
001374387 650_0 $$aTax administration and procedure.
001374387 655_0 $$aElectronic books
001374387 7001_ $$aJames, S. R.$$q(Simon Robert),$$d1952-$$eeditor.
001374387 7001_ $$aSawyer, Adrian J.$$q(Adrian John),$$eeditor.
001374387 7001_ $$aBudak, Tamer,$$d1973-$$eeditor.
001374387 77608 $$iPrint version:$$tComplexity of tax simplification.$$dHoundmills, Basingstoke, Hampshire ; New York, NY : Palgrave Macmillan, 2016$$z9781137478689$$w(DLC)  2015025931$$w(OCoLC)913712150
001374387 852__ $$bebk
001374387 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1057/9781137478696$$zOnline Access$$91397441.1
001374387 909CO $$ooai:library.usi.edu:1374387$$pGLOBAL_SET
001374387 980__ $$aBIB
001374387 980__ $$aEBOOK
001374387 982__ $$aEbook
001374387 983__ $$aOnline
001374387 994__ $$a92$$bISE