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The complexities of tax simplification: progress in Australian, New Zealand and the United Kingdom

Published on 01 Jan 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Australia, NZ and the UK are following tax improvements or simplification policies based on the simplification of tax language. This paper considers the importance of simplification given other requirements and aims of a tax system

Author profiles:

Simon JAMES
Simon is at the University of Exeter, UK and a Visiting Fellow at the Australian National University.
Current at April 2007
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Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. Current at 01 March 2015 Click here to expand/collapse more articles by Adrian J SAWYER.

Ian WALLSCHUTZKY

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