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Developing Tax Policy in a Complex and Changing World

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Author Info
James, Simon
Edwards, Alison () (School of Business and Economics, University of Exeter (UK))

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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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Publisher 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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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

References listed on IDEAS
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  1. Alessandro Balestrino & Umberto Galmarini, 2003. "Imperfect Tax Compliance and the Optimal Provision of Public Goods," Bulletin of Economic Research, Blackwell Publishing, vol. 55(1), pages 37-52, January. [Downloadable!] (restricted)
  2. Pablo Serra, 2000. "Measuring the Performance of Chile's Tax Administration," Documentos de Trabajo 77, Centro de Economía Aplicada, Universidad de Chile. [Downloadable!]
  3. West, Sarah E. & Williams III, Roberton C., 2007. "Optimal taxation and cross-price effects on labor supply: Estimates of the optimal gas tax," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 593-617, April. [Downloadable!] (restricted)
  4. Cremer, Helmuth & Gahvari, Firouz, 1994. " Tax Evasion, Concealment and the Optimal Linear Income Tax," Scandinavian Journal of Economics, Blackwell Publishing, vol. 96(2), pages 219-39.
  5. Brian Erard & Jonathan Feinstein, 1994. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," Carleton Industrial Organization Research Unit (CIORU) 94-03, Carleton University, Department of Economics.
  6. Cowell, F. A., 1992. "Tax evasion and inequity," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 521-543, December. [Downloadable!] (restricted)
  7. Juin-jen Chang & Ching-chong Lai, 2004. "Collaborative tax evasion and social norms: why deterrence does not work," Oxford Economic Papers, Oxford University Press, vol. 56(2), pages 344-368, April. [Downloadable!] (restricted)
  8. Louis Kaplow, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax," NBER Working Papers 5391, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  9. Broome, John, 1975. "An Important Theorem on Income Tax," Review of Economic Studies, Blackwell Publishing, vol. 42(4), pages 649-52, October. [Downloadable!] (restricted)
  10. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April. [Downloadable!] (restricted)
  11. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April. [Downloadable!] (restricted)
  12. Simon James, 1999. "The future international tax environment and European tax harmonization: a personal view," European Accounting Review, Taylor and Francis Journals, vol. 8(4), pages 731-747, December. [Downloadable!] (restricted)
  13. Wenzel, Michael, 2005. "Misperceptions of social norms about tax compliance: From theory to intervention," Journal of Economic Psychology, Elsevier, vol. 26(6), pages 862-883, December. [Downloadable!] (restricted)
  14. O'Donoghue, Ted & Rabin, Matthew, 2006. "Optimal sin taxes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1825-1849, November. [Downloadable!] (restricted)
  15. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Blackwell Publishing, vol. 52(2), pages 141-71.
  16. Gradstein, Mark, 1999. "Optimal taxation and fiscal constitution," Journal of Public Economics, Elsevier, vol. 72(3), pages 471-485, June. [Downloadable!] (restricted)
  17. Chris Heady, 1993. "Optimal taxation as a guide to tax policy: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 15-41, February. [Downloadable!]
  18. Simon James & Ian Wallschutsky, 1997. "Tax law improvement in Australia and the UK: the need for a strategy for simplification," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 445-460, November. [Downloadable!]
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