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Developing Tax Policy in a Complex and Changing World

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  • James, Simon
  • Edwards, Alison

    ()
    (School of Business and Economics, University of Exeter (UK))

Abstract

This paper examines issues affecting the formulation of tax policy through to the development of actual proposals by tax policy-makers. This is done taking account of the possibility that too narrow an approach to this process can produce misleading conclusions and that proposals for tax reform may be inappropriate when the wider context of the tax system as a whole and the environment in which it has to operate are considered. Two issues are used to illustrate this situation – tax compliance and tax simplification. The paper concludes that in developing tax policy it is important to ensure that the wider context is taken into account and it also outlines a practical approach to achieve this aim.

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Bibliographic Info

Article provided by Queensland University of Technology (QUT), School of Economics and Finance in its journal Economic Analysis and Policy (EAP).

Volume (Year): 38 (2008)
Issue (Month): 1 (March)
Pages: 35-53

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Handle: RePEc:eap:articl:v:38:y:2008:i:1:p:35-53

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Related research

Keywords: Tax research; Tax policy; Tax compliance; Tax simplification;

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References

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  13. James, Simon, 2007. "Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy," MPRA Paper 19281, University Library of Munich, Germany.
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Citations

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Cited by:
  1. James, Simon & Alley, Clinton, 2008. "Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand," MPRA Paper 19858, University Library of Munich, Germany.
  2. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  3. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
  4. Nima Massarrat-Mashhadi & Christian Sielaff, 2012. "Testing taxpayers' cognitive abilities - Survey-based evidence," International Journal of Economic Sciences and Applied Research (IJESAR), Technological Educational Institute (TEI) of Kavala, Greece, vol. 5(1), pages 7-22, April.

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