This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Tax law improvement in Australia and the UK: the need for a strategy for simplification

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Simon James
Ian Wallschutsky

Additional information is available for the following registered author(s):

Abstract

In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform is limited only to linguistic changes. Tax law is complicated because there are powerful pressures that tend to increase the complexity of modern tax systems and these should also be considered in any simplification programme. In addition, tax simplification may be promoted by the greater use of purposive legislation — that is, legislation drafted in terms of general principles rather than much more comprehensive legislation designed to deal with every likely possibility. The paper examines the progress of the Australian Tax Law Improvement Project and argues that what is needed is a strategy for tax simplification that is incorporated into the process of generating tax policy itself.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.ifs.org.uk/fs/articles/fsjames.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 18 (1997)
Issue (Month): 4 (November)
Pages: 445-460
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:ifs:fistud:v:18:y:1997:i:4:p:445-460

Contact details of provider:
Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
Phone: (+44) 020 7291 4800
Fax: (+44) 020 7323 4780
Email:
Web page: http://www.ifs.org.uk

Order Information:
Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
Email:

For technical questions regarding this item, or to correct its listing, contact: (Emma Hyman).

Related research
Keywords:

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

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Jill C Pagan, 1993. "Increasing length and complexity of tax legislation - avoidable or inevitable?," Fiscal Studies, Institute for Fiscal Studies, vol. 14(4), pages 90-105, November.
  2. Chris Davidson, 1996. "An update on the work of the Tax Law Review Committee," Fiscal Studies, Institute for Fiscal Studies, vol. 17(2), pages 103-110, May. [Downloadable!]
  3. John Avery Jones CBE, 1996. "Tax law: rules or principles?," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 63-89, August. [Downloadable!]
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. 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)
  2. Lynne Oats, 2005. "Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 15(1), pages 35-61, March. [Downloadable!] (restricted)
  3. James, Simon & Edwards, Alison, 2008. "Developing Tax Policy in a Complex and Changing World," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 35-53, March. [Downloadable!]
Statistics
Access and download statistics

Did you know? RePEc also has a blog.

This page was last updated on 2009-11-22.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.