Tax simplifications - a tale of three countries
01 Nov 97 |
BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Issue: Vol 51 No 11
Pages: pp. 493-503
This article examines the simplification work in three countries (Australia, New Zealand and the United Kingdom) to determine if there are lessons for other countries wishing to embark on the task of simplifying their tax systems.
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Simon is at the University of Exeter, UK and a Visiting Fellow at the Australian National University.
Current at April 2007
Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015