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Book review: Tax simplification

Published on 01 Apr 17 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The principles of a “good tax”, commonly expressed in terms of simplicity, certainty, equity, neutrality and efficiency, are well known and often quoted in the tax literature. Tax simplification has been, and will continue to be, on the agenda of governments in many countries, including Australia. The UK, for example, has a formal independent Office of Tax Simplification (OTS). 

Author profile

Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO is currently Acting Dean of the Curtin Law School and is a Professor of Taxation Law and Head of the Taxation Department of the Curtin Law School at Curtin University. He is Vice-President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). - Current at 05 February 2016
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