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A conceptual map of tax rule change

Published on 01 Jun 11 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The purpose of this paper is to present a conceptual map to assist tax scholars in framing their analyses of tax rule change. The map is developed in two stages; the first identifies the various factors that bring pressure to bear on the tax system to initiate rule change. The second stage observes the subsequent effect of change, or a failure to change, in terms of taxpayer response, which in turn becomes a further pressure for more change. The map is illustrated using two vignettes from different periods in time, and it is hoped that it will inspire tax scholars, from whatever disciplinary background, to embrace the complexity and hidden depths of tax as a field of enquiry.

Author profiles:

Pauline SADLER
Pauline is a Professor of Information Law, Curtin University of Technology.
Current at 01 June 2011
Click here to expand/collapse more articles by Pauline SADLER.
 
Lynne OATS
Lynne is a Professor of Taxation and Accounting, University of Exeter, UK.
Current at 01 June 2011
Click here to expand/collapse more articles by Lynne OATS.
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