Miscellaneous 2008

Executing an income tax

Source: Australian Tax Research Foundation

Published Date: 1 Jan 2008


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.

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  • Published On:1 Jan 2008

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Miscellaneous 2008

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