Published on 01 Jan 08
by Australian Tax Research Foundation
This volume, like the conference which spawned it, is an attempt to catalogue problems and analyse solutions – to isolate what needs to be fixed and examine how best to fix it. In an attempt to impose some order on the thoughts of the authors, the papers in this volume were deliberately focused around three particular themes: text, structure and process. In it the authors try to isolate individual manifestations of complexity in the text of the statute, to explain which structures are unnecessarily difficult, to explore when and how development processes might lead to better outcomes or where compliance processes might be improved.