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Editorial Message: Pinning down elusive simplicity

Published on 01 Feb 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The pursuit of reducing complexity in the tax law has, as noted by Harry Rigney in his editorial in the last issue is often elusive. This is in part due to the fact that much of the recent focus has been on readability rather than on good policy design. This mixture is evident when the various “styles” of tax law drafting over the last 100 years are analysed in the context of changes in policy approach.

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Dr Michael DIRKIS

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