Published on 01 Jan 99
by Australian Tax Research Foundation
This report examines the extent to which OECD members use taxation impact statements as part of the process of developing tax policies and legislation. Tax impact statements are attempts to provide, monitor and control the compliance costs impact of tax changes. The report also evaluates the effectiveness of such statements where they are used in the OECD, and assesses the role in the Australian context. The report presents the results from an in -depth survey of OECD members and their satisfaction with the use of taxation impact statements.